The Tax Department (Ministry of Finance) has just issued information documents on regulations and principles for implementing temporary exit suspension for taxpayers who have not fulfilled their tax obligations.
The tax authority said that regulations on temporary suspension of exit for taxpayers have been stipulated in many legal documents such as the Law on Entry and Exit of Vietnamese Citizens; Law on Entry, Exit, Transit, Residence of Foreigners in Vietnam; Law on Tax Administration and guiding decrees.
According to Article 3 of Decree 49/2025/ND-CP, the cases applying the tax debt threshold and debt term for temporary suspension of exit include:
Business individuals and business households subject to enforcement of administrative decisions on tax management with tax debts of 50 million VND or more and tax debts that have exceeded the deadline for payment according to regulations by more than 120 days;
Individuals who are legal representatives of enterprises, cooperatives, and cooperative unions subject to enforcement of administrative decisions on tax management with tax debts of 500 million VND or more and tax debts that have exceeded the deadline for payment according to regulations by more than 120 days;
Individuals doing business, business households, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions no longer operating at the registered address have tax debts that have exceeded the deadline for payment as prescribed and after 30 days from the date the tax management agency notifies them of the application of temporary exit suspension measures but have not completed their tax payment obligations.
Vietnamese people leaving the country to settle abroad, Vietnamese people residing abroad and foreigners before leaving Vietnam if they have not fulfilled their tax obligations are also subject to application according to regulations.
According to documents from the Ministry of Finance, for cases of enforcement of administrative decisions on tax management, the tax management agency will notify in advance of the application of temporary exit suspension measures.
After 30 days from the date of sending the notice to the taxpayer about the application of temporary exit suspension measures by electronic means or notification on the electronic information page of the tax management agency that the taxpayer has not completed the tax payment obligation, the tax authority will issue a document on the temporary exit suspension sent to the immigration management agency for implementation.
The Tax Department also said that, according to current regulations of the Law on Tax Administration, the measure of temporary suspension of exit for individuals who are Vietnamese citizens is only applied in cases where individuals have tax obligations related to businesses and business households; it is not applied to personal income tax debts arising from personal salaries and wages, except for cases where individuals exit to settle abroad.
According to data managed by the tax authority on the system, to date, the tax authority has issued notices of temporary exit suspension for about 105,000 legal representatives of businesses and business households with a tax debt of nearly 61,000 billion VND.
In which, temporary exit suspension has been announced for about 65,000 legal representatives of businesses and business households who no longer operate at the registered address but did not notify the tax authorities, with a tax debt of over 6,900 billion VND.
