According to the provisions of the Tax Administration Law No. 38/2019/QH14, cases of temporary suspension of exit are specified in Clause 1, Article 66 and Clause 7, Article 124.
For taxpayers, the Tax Authority (TA) is preparing to apply the measure of temporary suspension of exit. The TA has reviewed, compared, and accurately determined the tax payment obligations of the taxpayer; before issuing the Notice of temporary suspension of exit, the TA has also taken a number of measures to urge the taxpayer such as calling, sending emails, inviting the taxpayer to work, sending debt notices, and sending enforcement decisions (if any) to the taxpayer.
According to regulations, the tax authority shall send debt notices; provide information on the amount of tax debt monitored and managed by the tax authority; send and publicize the Decision on tax payment and Notice of temporary suspension of exit through many channels for taxpayers to know and look up such as: etaxmobile application, electronic transaction account (thuedientu.gdt.gov.vn), email of taxpayers registered to exchange information with the tax authority, correspondence via the tax notice receiving address registered by taxpayers with the tax authority, the electronic information page of the Tax Department and the General Department of Taxation so that taxpayers can know and look up their tax obligations and fulfill their tax obligations before leaving the country, avoiding the case of arriving at the airport or border gate and only knowing that they owe taxes and being temporarily suspended from exit by the tax authority.
In case the taxpayer reports that he/she does not know that he/she owes tax or does not receive the Notice from the tax authority, it may be due to the following main reasons:
- NNT does not know how and where to look up.
- NNT does not regularly look up.
- Taxpayers have not promptly updated tax authorities with changes in tax registration information such as tax notice receiving address, email, and phone number.
- The taxpayer abandons the business address and does not operate at the registered business address.
Therefore, to avoid the situation where taxpayers only find out they owe taxes at the airport or border gate and are temporarily suspended from leaving the country by the tax authority, the tax authority recommends that taxpayers regularly look up their tax obligations to have a plan to pay taxes on time, not to let the tax debt situation drag on and drag on; proactively look up debt notices, enforcement decisions, and temporary suspension of exit notices sent by the tax authority to taxpayers. At the same time, taxpayers need to proactively update any changes to the notification address, email address, and phone number so that the tax authority can contact them or taxpayers can promptly and fully receive the tax authority's notices, so that taxpayers can handle and fulfill their tax payment obligations before leaving the country.
In case the taxpayer has fulfilled its tax payment obligation, the taxpayer must immediately contact the tax authority to issue a Notice of temporary suspension of exit to receive support and cancel the temporary suspension of exit according to regulations.
Regarding the consideration of supplementing regulations on a reasonable minimum tax debt threshold to apply the measure of temporary suspension of exit: The General Department of Taxation will base on the actual situation and implementation practices in the past time, refer to international experience in regulating thresholds of countries around the world to absorb, focus on research, and report to competent authorities to consider regulating an appropriate debt threshold to both ensure the effectiveness of tax debt collection and create conditions for enterprises to continue production and business activities.
