3 cases must complete tax payment obligations before leaving the country from July 2026

Legal Consulting Department of Lao Dong Newspaper answers:

Clause 5, Article 17 of the 2025 Law on Tax Administration (effective from July 1, 2026) stipulates cases where tax payment obligations must be completed before exit, including:

a) Business individuals, business households, individuals who are beneficial owners of enterprises, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions subject to enforcement of administrative decisions on tax management who have not fulfilled their tax payment obligations;

b) Business individuals, business households, individuals who are beneficial owners of enterprises, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions that no longer operate at the registered address and have not fulfilled their tax obligations;

c) Individuals who are Vietnamese people leaving the country to settle abroad, Vietnamese people residing abroad, foreigners who have not fulfilled their tax obligations.

The Government stipulates the amount of tax debt and the debt term according to the threshold to apply temporary exit suspension measures according to the provisions of law on exit and entry.

Thus, from July 1, 2026, cases where tax payment obligations must be completed before exit are implemented according to the above regulations.