Upon dissolution, the business owner is responsible for paying debts to related parties. The order of payment is specified as follows:

• Salary arrears, severance allowance, social insurance, health insurance, unemployment insurance as prescribed by law and other benefits of employees under the collective labor agreement and labor contract signed act;
• Tax debt;
• Other debts.
  In addition to the responsibility of the business owner, the relevant manager (Clause 24, Article 4 of the Enterprise Law 2020) and the enterprise whose business registration certificate has been revoked must also be jointly responsible for the debts of the enterprise. Karma.

Thus, the obligation to repay the debt before dissolution is a mandatory obligation for the business owner, the relevant manager and the enterprise whose Certificate of Business Registration has been revoked. This regulation is intended to ensure the liability to the company and its creditors, to avoid dissolution for the purpose of evading the obligations of the loss-making enterprises or the inability to pay debts due to I caused.

As follows:
According to Clause 2, Article 207 of the Enterprise Law 2020:

1. An enterprise may only be dissolved when it ensures payment of all debts and other property obligations and is not in the process of settling disputes at Court or Arbitration. The relevant manager and the enterprise specified at Point d, Clause 1 of this Article are jointly responsible for the debts of the enterprise.

According to Clause 24, Article 4 of the Enterprise Law 2020, the enterprise manager:
Enterprise manager means a manager of a private enterprise and a manager of a company, including: Owner of a private enterprise, general partner, chairman of the Members' Council, member of the Members' Council, and Chairman of the Board of Directors. the company, the Chairman of the Board of Directors, members of the Board of Directors, the Director or General Director and individuals holding other managerial positions as prescribed in the company's charter.

According to Clause 5, Article 208 of the Enterprise Law 2020, the order of priority for debt payment when the enterprise is dissolved:

1. The enterprise's debts are paid in the following order of priority:

a) Debts in salary, severance allowance, social insurance, health insurance, unemployment insurance as prescribed by law and other benefits of employees under collective labor agreement and contract signed labor contract;
b) Tax debt;
c) Other debts;