According to the 2019 Tax Administration Law and Decree 126/2020, heads of tax and customs agencies have the right to decide to suspend exit from the country for individuals and business representatives who have not fulfilled their tax obligations. However, current regulations do not specify a specific debt threshold when applying this enforcement measure, meaning that even an overdue tax debt of 1 VND can result in temporary suspension of exit from the country.
In Decree No. 49/2025 issued on February 28, the Government specifically stipulates the tax debt threshold and debt period in cases of temporary suspension of exit. The Decree takes effect from February 28.
Accordingly, individuals and business owners with overdue tax debts of VND50 million or more for more than 120 days will have their exit temporarily suspended. Individuals who are legal representatives of enterprises and cooperatives will be subject to this measure if their units have overdue tax debts of VND500 million or more for more than 120 days.
The exit ban measure will be applied immediately to taxpayers who are no longer operating at their registered business address, those who leave the country to settle abroad, or foreigners before leaving the country. That is, the application will not need to follow the prescribed threshold, in order to recover tax debts to the state budget.
Previously, the Ministry of Finance estimated that there were about 81,000 individuals nationwide who were subject to temporary suspension of exit when applying the above regulations.
The tax authority shall notify the taxpayer of the temporary suspension of exit by electronic means. In case the notice cannot be sent by this means, the tax authority shall notify on the tax authority's electronic information page. After 30 days, if the taxpayer has not fulfilled his/her obligations, the authority shall send a document on the temporary suspension of exit to the immigration authority for implementation.
For taxpayers who have completed the procedures, the tax authority shall immediately issue a notice of cancellation of the temporary suspension of exit to the immigration authority. This notice shall be sent by transmitting digital data between the information technology systems of the two authorities. Within 24 hours thereafter, the Immigration Authority shall cancel the temporary suspension of exit.
The measures of temporary suspension of exit applied by tax and customs authorities have tended to increase recently. Last year, more than 58,680 notices of temporary suspension of exit with a total debt of VND80,512 billion were issued by tax authorities. The operator recovered about VND4,289 billion from nearly 6,500 tax debtors.
Departure suspension is one of the debt enforcement measures applied by the tax sector to cases of procrastination, signs of asset dispersion, and absconding. Heads of tax and customs agencies have the right to decide to suspend the exit of individuals and business representatives who have not fulfilled their tax obligations.
VN (synthesis)Source: https://baohaiduong.vn/ca-nhan-no-thue-tu-50-trieu-dong-bi-tam-hoan-xuat-canh-406330.html
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