The Government has just issued Decree 252/2026/ND-CP detailing a number of articles and measures to organize and guide the implementation of the Law on Tax Administration, which specifically stipulates cases of temporary suspension of exit due to tax debt.
Cases of temporary exit suspension include:
- Business individuals and business households subject to enforcement of administrative decisions on tax management, with a tax debt of 50 million VND or more and this tax debt has exceeded the prescribed payment deadline by 120 days or more;
- Individuals who are beneficial owners of enterprises according to the provisions of the Enterprise Law, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions that enterprises, cooperatives, and cooperative unions that are subject to enforcement of administrative decisions on tax management, have a tax debt of 500 million VND or more and this tax debt has exceeded the prescribed payment deadline by 120 days or more;
- Individuals doing business, business households, individuals who are beneficial owners of enterprises according to the provisions of the Enterprise Law, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions in cases where tax management agencies have sufficient grounds to determine and have issued notices that taxpayers are not operating at the registered address as prescribed, after 120 days from the date the tax authority issues the notice without carrying out procedures to restore the tax identification number or terminate the validity of the tax identification number as prescribed;
- Individuals who are foreigners with tax debts that are overdue according to regulations but have not fulfilled their tax obligations;
- Individuals who are Vietnamese people leaving the country to settle abroad, individuals who are Vietnamese people residing abroad before leaving Vietnam have tax debts that are overdue according to regulations but have not fulfilled their tax payment obligations.
The authority to notify temporary suspension of exit, extend temporary suspension of exit, and cancel temporary suspension of exit includes:
- The tax management agency directly managing the taxpayer has the authority to notify temporary suspension of exit;
- The tax management agency that has notified the temporary exit suspension has the authority to notify the extension of the temporary exit suspension, and notify the cancellation of the temporary exit suspension.
In case the taxpayer changes the tax management agency, the new management agency has the authority to notify the extension of temporary exit suspension, and notify the cancellation of temporary exit suspension for the taxpayer.
