In Article 26 of the Law on Exit and Entry of Vietnamese Citizens 2019, there are regulations on cases of temporary exit, and in Decree 126/2020/ND-CP there are also regulations on cases of temporary exit from Vietnam. regarding the fulfillment of tax obligations.
According to regulations, when a business leader owes taxes and is being forced to implement an administrative decision on tax management and has not fulfilled their tax payment obligations, they will be banned from leaving the country.
Currently, the law does not specifically stipulate the debt threshold for applying the exit ban measure in this case.
Therefore, if you have not fulfilled your tax payment obligation, no matter how much tax you owe, you will be banned from leaving the country. Many business directors are even banned from leaving the country just because they owe taxes of a few hundred thousand dong or a few million dong.
According to Article 38 of the Law on Exit and Entry of Vietnamese Citizens 2019, the exit suspension period only ends when the violator has completed serving the sentence or decision of the competent agency or person according to regulations.
At a regular press conference on the afternoon of June 18, 2024, Deputy Director General of the General Department of Taxation Dang Ngoc Minh said that the regulation prohibiting exit from the country with tax debt is mainly aimed at business representatives with overdue budget debts and delays. .
Individuals subject to enforcement are mainly those who intend to settle abroad, Vietnamese living abroad, or foreigners who owe taxes before leaving the country. That is, temporarily postponing exit will focus on at-risk groups.
The decision to postpone exit is made based on consideration of each individual's specific documents, does not apply to everyone, and the implementation process is strict. In particular, for legal entities, the tax authority will send a decision to the enterprise. As for individuals, the tax agency will send a text message reminding them of overdue debt.
After the reminder, the tax authority will send a request to postpone exit to the authorities.
People can use Etax mobile software to look up tax information. Check and declare accurate information to receive notifications from tax authorities.
The Law on Tax Administration also stipulates that if 30 days are overdue, the management agency will notify the taxpayer of the debt amount and date of late payment. Taxpayers can also pay the debt in installments in case of a bank guarantee.
