The Government has just issued Decree No. 49/2025/ND-CP dated February 28, 2025 regulating the threshold for temporary suspension of exit.
The subjects of application are business individuals, business owners, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions subject to enforcement of administrative decisions on tax management; business individuals, business owners, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions no longer operating at the registered address...
The Decree stipulates the application of the tax debt threshold and debt period in cases of temporary suspension of exit as follows:
1. Business individuals and business owners subject to enforcement of administrative decisions on tax management with tax arrears of VND50 million or more and the tax arrears that have expired according to regulations are over 120 days.
2. Individuals who are legal representatives of enterprises, cooperatives, and cooperative unions subject to enforcement of administrative decisions on tax management with a tax debt of VND500 million or more and the tax debt that has exceeded the payment deadline as prescribed for more than 120 days.
3. Business individuals, business owners, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions no longer operating at the registered address with the tax debt exceeding the payment deadline according to regulations and after 30 days from the date the tax management agency notifies the application of the measure of temporary suspension of exit without fulfilling tax payment obligations.
4. Vietnamese people leaving the country to settle abroad, Vietnamese people settling abroad, and foreigners before leaving the country from Vietnam have an overdue tax debt payment amount that has not yet fulfilled their tax payment obligations according to regulations.
After 30 days from the date of sending the notification to the taxpayer specified in Clauses 1 and 2 and 3 above, the measure of temporary suspension of exit will be applied electronically or notified on the electronic information page of the tax authority:
In particular, for taxpayers who have not fulfilled their tax payment obligations, the tax management agency directly managing the taxpayer shall issue a document on temporary suspension of exit to the immigration management agency for temporary suspension of exit.
In case the taxpayer has fulfilled his tax payment obligations, the tax management agency shall immediately issue a notice of temporary suspension of exit to the immigration management agency.
The immigration management agency shall cancel the temporary suspension of exit within 24 hours from the date of receipt of notification from the tax management agency.
Notarization of temporary suspension of exit and cancellation of temporary suspension of exit is sent to the immigration management agency by transmitting digital data between the information technology application system of the tax management agency and the immigration management agency.
In case the implementation cannot be done electronically, the tax management agency shall send a notice of temporary suspension of exit or cancel the temporary suspension of exit to the immigration management agency in writing.
The Decree takes effect from February 28, 2025.
