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The Món Huế restaurant chain has stopped operating and closed its branches since 2019, while the legal representative remains subject to an exit clearance suspension related to tax enforcement. Information recently posted on the Tax Department’s electronic portal lists 18 individuals who are owners of household businesses, directors, or legal representatives of enterprises under a notice of exit suspension due to tax debt.
Among the individuals named is Ms. Ngô Thị Mỹ Hạnh, identified as the legal representative of the Món Huế Restaurant Branch with tax code 0304790141-015. The notice lists the address as 624 Nguyễn Chí Thanh, Minh Phụng Ward, Ho Chi Minh City.
The Tax Department’s notice does not specify the amount of tax debt owed by the Món Huế branch or whether there was any payment delay.
Under Decree 49/2025/NĐ-CP, individuals who are legally responsible representatives of enterprises subject to tax enforcement may be suspended from exit if:
For individuals operating as business households, or legal representatives who are no longer active at the registered address, the measure applies if there is overdue tax debt and the obligation is not fulfilled within 30 days from the date of notification by the tax authority.
According to the National Enterprise Registration Portal, Ms. Ngô Thị Mỹ Hạnh is also the legal representative of Món Huế Restaurant Co., Ltd. and several other Món Huế branches. Notably, the enterprises where she is listed as legal representative are reported as no longer operating at their registered addresses.
The Món Huế chain is associated with Món Huế Restaurant Co., Ltd., which is part of the ecosystem operated by Huy Việt Nam Food Processing Co., Ltd.
The first Món Huế restaurant opened in 2007 in Ho Chi Minh City and later grew into the largest brand within the system. Huy Việt Nam is a 100% foreign-owned enterprise. Its registered charter capital peaked at 1,200 billion VND before being reduced to 600 billion VND in April 2019.
The company was co-founded by Mr. Huy Nhật, who served as Chairman and CEO. At its peak, the group owned around 100 restaurants. Previously, Huy Việt Nam raised more than USD 70 million from funds including Templeton, AIF Capital, and Fortress.
Later, disputes emerged with investors alleging fund withdrawals, asset shuffling, and insufficient financial transparency, leading to investors withdrawing and funding being halted. By 2019, many suppliers reported the company had failed to settle debts totaling over 25 billion VND. Around the same period, Món Huế restaurants across locations also closed.
In late 2019, in a rare interview with the press, Mr. Huy Nhật stated that he had transferred the legal representation of Món Huế Restaurant Co., Ltd. to Ms. Ngô Thị Mỹ Hạnh, described as a long-time partner who had contributed significantly to the company in Hanoi.
Although the restaurant system had ceased operations, the legal entity behind the chain remains legally in existence. Under Decree 49, the legal representative of an enterprise subject to tax enforcement is the person who is no longer operating at the registered address.
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