From 2026, business households subject to enforcement of administrative decisions on tax management, if they owe tax from 50 million VND or more and are overdue for more than 120 days, may be subject to temporary exit suspension according to legal regulations.
Tax debt from 50 million VND over 120 days may be temporarily suspended from exit
According to Clause 1, Article 66 of the 2019 Law on Tax Administration (amended in 2024), business individuals and business households subject to enforcement of administrative decisions on tax management must fulfill their tax payment obligations before leaving the country.
In case they have not fulfilled their tax payment obligations for the amount of tax owed and the debt period according to the threshold prescribed by the Government, they will be temporarily suspended from leaving the country according to the law on entry and exit.
Specifically, according to Article 3 of Decree 49/2025/ND-CP, business households subject to enforcement of administrative decisions on tax management will be temporarily suspended from leaving the country when:
- Having a tax debt of 50 million VND or more
- The amount of tax debt that has exceeded the payment deadline by more than 120 days.
This is the threshold applied from 2025 and will continue to be implemented in 2026.
Some other cases are also subject to temporary exit suspension.
In addition to cases of debt from 50 million VND or more exceeding 120 days, the regulation also applies to the following cases:
- Legal representatives of enterprises, cooperatives, and cooperative unions owing from 500 million VND or more for more than 120 days
- Business households or individual businesses no longer operating at the registered address
- 30 days after the tax authority notifies that tax obligations have not been fulfilled
- Vietnamese people leaving the country to settle abroad or foreigners who have not fulfilled their tax obligations before leaving the country.
According to regulations, the tax authority is responsible for notifying taxpayers in advance of the application of temporary exit suspension measures.
Temporary exit suspension status can be found on eTax Mobile
Taxpayers can look up temporary exit suspension information due to tax debt through the eTax Mobile application by:
- Log in to e-tax account or VNeID level 2
- Select the "Search for notifications" section
- Check in the "Administrative Notice of the Tax Authority" section
If you are subject to a temporary exit suspension, the system will display the corresponding notification.
