Taxpayers are notified in advance, avoid being passive at the airport
The draft Decree guiding the Law on Tax Administration No. 108/2025/QH15 is attracting attention when adding a tax debt threshold of 1 million VND or more to apply temporary exit suspension measures to business individuals, business household owners, legal representatives, and beneficial owners of enterprises that no longer operate at registered addresses.
According to the explanation from the Tax Department, in addition to specifying the cases of temporary exit suspension, the draft Decree has amended and supplemented regulations on the implementation process in the direction of publicity, transparency, prior notice and ensuring sufficient time for taxpayers (NNT) to proactively remedy.
This is a new amendment, affirming that the temporary exit suspension measure is only applied after the tax authority has fully fulfilled its responsibility to notify taxpayers.
30 days before the time of issuing the Notice of temporary exit suspension, the tax management agency must send a Notice that temporary exit suspension measures will be applied to the cases specified in points a, b, c, clause 1, Article 28 of the draft Decree.
This regulation aims to help taxpayers know in advance to have remedial measures immediately when having a exit plan. Taxpayers will not fall into a situation of surprise when measures are applied at border gates or airports without prior notice.
“Around 30 days is a reasonable time to check and compare debt amounts; pay taxes; contact tax authorities to handle data errors; proactively adjust exit plans. This is a mechanism to ensure the right to know and the right to remedy of taxpayers” - the tax authority stated.
The notification form is implemented simultaneously through many channels. The draft Decree stipulates that notifications are implemented in two forms including: Sending through the electronic tax transaction account of taxpayers or related individuals; and simultaneously publicizing on the electronic information page of the tax management agency.
The simultaneous use of these two forms helps increase access to information, limit disputes about "not receiving notifications", and ensure transparency in implementation. This is also a step in line with the digital transformation orientation in tax management.
Only applied when the notice period expires but the problem is still not resolved
According to the draft, for groups of business individuals, business households owing from 50 million VND and legal representatives, beneficial owners owing from 500 million VND, in addition to the condition of overdue debt from 120 days or more, before implementing temporary exit suspension, the tax authority must still notify 30 days in advance for taxpayers to proactively rectify.
After being warned 30 days in advance, if the taxpayer has not yet fulfilled the tax payment obligation according to the prescribed threshold, the tax authority will issue a notice of temporary suspension of exit to the immigration management agency.
Thus, the procedure is carried out in three steps including: Determining the application area; notifying 30 days in advance; and only temporarily suspending exit if the taxpayer does not rectify tax obligations.
What should taxpayers pay attention to?
To avoid arising problems related to exit, the Tax Department recommends that taxpayers regularly review the status of tax obligations on the Administrative Procedure Resolution Information System or the Etax Mobile application; fully update business registration addresses; proactively contact tax authorities when information changes occur; complete tax obligations on time and promptly handle them immediately upon receiving notification from the tax authority.
The tax authority also recommends that taxpayers access the Information System for resolving administrative procedures using business and personal accounts; and install and use the Etax Mobile application to receive electronic notifications from the tax authority.
In addition to regulations on procedures for warning and temporary suspension of exit, experts believe that it is necessary to increase solutions to support taxpayers to proactively look up and handle tax obligations to avoid arising problems.
Mr. Le Van Tuan - Director of Keytas Tax Accounting Co., Ltd. - said that when it is determined that they are no longer doing business, people need to quickly carry out business dissolution procedures. According to him, cases where business owners do not carry out procedures and prolong the time will make business dissolution later more difficult.
For cases with plans to go abroad, Mr. Tuan recommends that taxpayers should proactively check their tax debt status through the Etax Mobile application, the portal of the Tax Department, or go directly to the tax authority to confirm their tax obligations.
According to Mr. Tuan, there need to be favorable solutions for both tax authorities and people. He proposed that tax authorities can use the VNeID or Etax Mobile application to send monthly periodic reminders for tax debt cases, helping people proactively fulfill their tax obligations.
In addition, the expert also suggested that in case taxpayers have gone to the airport, they need to have a temporary collection account so that people can complete the remaining tax according to the corporate tax code or citizen identification code, avoiding affecting travel plans.
