How much tax debt is required to be blocked from leaving the country?
The Government issued Decree No. 49/2025/ND-CP dated February 28, 2025, regulating the threshold for temporary suspension of exit. Accordingly, the following cases may be temporarily suspended from exit:
- Business individuals, business owners: Tax debt of VND 50 million or more and payment deadline of over 120 days.
- Legal representative of enterprises, cooperatives, and cooperative unions: Tax debt of VND500 million or more and payment deadline of more than 120 days.
- Individuals who are legal representatives of enterprises: Enterprises no longer operate at registered addresses and still owe overdue taxes.
- Vietnamese people leaving the country to settle abroad or foreigners before leaving Vietnam: Having unfulfilled tax obligations.
How to check if you are blocked from leaving the country due to tax debts?
To avoid being temporarily suspended from exit due to tax debts, you can do the following steps:
Look up information on the General Department of Taxation's Electronic Information Portal:
Access the website: https://www.gdt.gov.vn
In the "public services" section, select " need to declare taxpayer information", then select "Report about exit".
Enter your personal tax code and click "Search" to view information about tax arrears and the possibility of temporary suspension of exit.
Use the eTax Mobile application:
download and install the eTax Mobile application on mobile devices.
Log in with a tax code and password.
Check the "Tax obligations" section to see details about the taxes still owed.
Directly contact the tax authority managing:
Go to the tax office where you register for business or reside.
Providing a tax code to receive lookup support from tax officials.
Being blocked from leaving the country due to tax debts, how to handle it?
If you find yourself subject to temporary suspension of exit, you should:
- Complete tax payment obligations: Pay the full remaining tax amount at the bank or directly at the tax authority.
- Request confirmation from the tax authority: After paying the tax, request the tax authority to issue a Certificate of completion of tax obligations.
- Contact the immigration authority: Provide a certificate for the immigration authority to update information and remove the temporary suspension of exit order.
The new regulation tightens tax debt control to ensure financial transparency, avoiding the situation of sluggish failure to fulfill obligations before leaving the country. To avoid trouble, if you plan to go abroad, you should:
Check the tax status at least 1 month in advance to promptly handle if there is a tax payment that has not been paid.
Always update information on the Tax Information Portal to know about outstanding taxes.
Complete tax obligations on time, avoid being subject to enforcement or delaying exit.
Decree No. 49/2025/ND-CP takes effect from February 28, 2025.
