ANTD.VN - From January 1, 2025, individuals/business owners with overdue tax debts of 10 million VND or more for more than 120 days will have their exit from the country temporarily suspended.
This is a proposal recently made by the Ministry of Finance in the draft Decree detailing Clause 9, Article 6 of the Law amending and supplementing a number of articles of 9 laws. Specifically, it amends the tax debt threshold and debt period for cases of temporary suspension of exit.
According to the proposal of the Ministry of Finance, the measure of tax debt enforcement in the form of temporary suspension of exit will be applied to: Business individuals and business household owners with overdue tax debt of 10 million VND or more for more than 120 days will be temporarily suspended from exit.
For enterprises/cooperatives/cooperative unions subject to compulsory enforcement of administrative decisions on tax management with overdue tax debt of 100 million VND or more for more than 120 days, the legal representative will be temporarily suspended from leaving the country.
At the same time, temporary suspension of exit will be applied immediately to tax debtors who are individuals/business owners, legal representatives of enterprises/cooperatives/cooperative unions that are no longer operating at the registered address.
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Individuals and business owners with overdue tax debts of 10 million VND or more will have their exit from the country temporarily suspended. |
The tax authority will notify the taxpayer of the temporary suspension of exit via electronic means.
In case the notice cannot be sent electronically or in case the tax debtor is no longer operating at the registered address, a notice will be posted on the tax authority's website.
After 30 days from the date of notification to the taxpayer of the application of temporary exit suspension measures, if the taxpayer has not fulfilled his tax payment obligations, the tax authority shall send a document on temporary exit suspension to the immigration authority for implementation.
The Ministry of Finance proposed that the Decree will take effect from January 1, 2025.
Previously, according to the Law on Tax Administration, the application of temporary exit suspension measures only applied to individuals who were legal representatives of enterprises. According to data from the General Department of Taxation, in the first 9 months of 2024, there were 21,366 cases of temporary exit suspension announced by tax authorities; on average, each month there were 2,374 cases of temporary exit suspension due to tax arrears.
From the beginning of 2023 to the end of September 2024, the tax authority issued 23,747 notices of temporary suspension of exit with a tax debt of VND 50,665 billion, and collected VND 1,844 billion from 2,873 taxpayers whose exit was temporarily suspended.
However, the Ministry of Finance believes that this enforcement measure should be applied to individuals, business owners, and legal representatives of enterprises/cooperatives/unions of cooperatives. Therefore, the Law amending and supplementing a number of articles of the 9 above-mentioned Laws has added these subjects to the list of subjects subject to temporary suspension of exit when owing overdue taxes.
Source: https://www.anninhthudo.vn/tam-hoan-xuat-canh-ca-nhan-chu-ho-kinh-doanh-no-thue-qua-han-tu-10-trieu-dong-post597963.antd
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