Leaders of the Tax Department inform about cases of small tax debts being temporarily suspended from exit
At a thematic press conference on regulations related to temporary exit suspension for taxpayers organized by the Tax Department on May 22, 2026, Mr. Mai Son - Deputy Director of the Tax Department said that recently some information reflected cases of tax debts of small amounts but still being temporarily suspended from exit, causing misunderstanding in public opinion.
According to Mr. Mai Son, through verification, the reflected case is that the taxpayer has owed from 2023 and is subject to abandoning the business address without notifying the tax authority. The tax authority has coordinated with local authorities and functional agencies to confirm the situation of no longer operating at the registered address, and at the same time fully implemented the steps of notifying, reminding and coercive measures in accordance with legal regulations, including temporary exit suspension measures.
Mr. Mai Son said that after taxpayers return to fulfill their tax obligations in 2024, the tax authority has also removed coercive measures immediately according to the correct procedure.
Leaders of the Tax Department emphasized that the Tax sector always aims to maximize support for taxpayers and most businesses and business households well comply with tax laws. The application of coercive measures is only implemented in cases of non-cooperation, abandoning business addresses or extending tax obligations.
According to Mr. Mai Son, the tax authority has implemented many forms of warning and reminding taxpayers through the electronic environment such as phone numbers, emails, Zalo, eTax Mobile applications and the tax industry's data system to help taxpayers promptly grasp information and fulfill their obligations.
Notably, Mr. Mai Son said that the Tax Department is coordinating with the immigration agency to continue to simplify procedures to remove temporary exit suspension coercion. In the near future, the Tax sector plans to upgrade the system in the direction of recording tax payment obligations in real time, helping taxpayers after completing their obligations to quickly be certified to exit immediately.
4 groups of subjects subject to consideration for temporary exit suspension due to tax debt
Mr. Nguyen Duc Huy - Deputy Head of Professional Affairs Department, Tax Department said that according to current regulations, there are 4 groups of subjects subject to temporary exit suspension measures.
The first group is business individuals and business households subject to tax debt enforcement, with debts of over 50 million VND and overdue payments over 120 days.
The second group is individuals who are legal representatives of enterprises, cooperatives, and cooperative unions subject to tax debt enforcement with debts of over 500 million VND and overdue for over 120 days.
The third group is business individuals, business households, legal representatives of enterprises, cooperatives that no longer operate at the registered address, have overdue tax debts and after 30 days from the date the tax authority issues a notice, temporary exit suspension measures will be applied but tax obligations have not been fulfilled.
The fourth group includes Vietnamese people leaving the country to settle abroad, Vietnamese people residing abroad and foreigners before leaving Vietnam who still have overdue tax debts and have not fulfilled their obligations to the state budget.
According to Mr. Huy, in the past time, the tax authority has implemented many solutions to implement this regulation, including focusing on propaganda and dissemination of policies on mass media; and at the same time publicizing temporary exit suspension information on the tax industry electronic information portal and the eTax Mobile application for taxpayers to easily look up.
Notices are also sent in many forms to the contact address that the taxpayer has registered with the tax authority.
More than 50% of taxpayers who do not operate at registered addresses have debts of less than 1 million VND
According to tax authorities, to date, the Tax sector has issued notices of temporary exit suspension for more than 105,000 taxpayers, including legal representatives of businesses and business households, with a total debt of over 61,000 billion VND.
In which, the group of taxpayers who do not operate at registered addresses accounts for about 65,000 cases with a total debt of about 6,900 billion VND. To date, the tax authority has recovered more than 4,000 billion VND from about 13,000 taxpayers who are subject to temporary exit suspension.
Mr. Nguyen Duc Huy said that in the process of summarizing data, tax authorities found that more than 50% of taxpayers in the "not operating at the registered address" state have debts of less than 1 million VND, while the total debt of this group only accounts for about 0.2% of the total tax debt.
Therefore, in the draft decree guiding the Law on Tax Administration No. 108, the tax authority proposes to supplement the threshold for applying temporary exit suspension measures to groups that abandon business addresses from 1 million VND or more and have exceeded the 30-day deadline from the date the tax authority issues a notice of temporary exit suspension.
According to Mr. Huy, the addition of the 1 million VND threshold aims to eliminate cases of very small debts arising from technical errors or slow data updates due to objective reasons, while ensuring the principle of proportionality between violations and management measures.
