During the process of carrying out enterprise dissolution procedures, one of the most significant legal challenges is the fulfillment of tax obligations. Enterprises are required to complete tax finalization up to the date of termination of operations, including value-added tax, corporate income tax, personal income tax, and other related financial obligations. In cases where an enterprise fails to submit tax finalization dossiers on time or still has outstanding tax amounts, penalties, or late payment interest, the tax authority will suspend the dissolution procedures until all obligations are fully settled.

Notably, under current regulations, if an enterprise has not fulfilled its tax obligations or is subject to enforcement measures for tax-related administrative decisions, the legal representative may be subject to a temporary exit ban. This regulation may lead to serious consequences, particularly for individuals who need to travel abroad for business, investment, or personal matters. Being prohibited from leaving the country not only affects personal rights but also causes significant damage to reputation, financial interests, and business opportunities, thereby increasing legal pressure during the enterprise dissolution process.