Tax officials work at the tax office of Hòa Bình Province. Four cases of tax evasion will potentially result in a temporary exit ban, according to the new decree. — VNA/VNS Photo Phạm Hậu

 

The Government has recently issued a decree to regulate the tax debt thresholds that will result in a temporary exit ban.

 

Decree 49/2025/NĐ-CP took effect on February 28.

 

According to the decree, there are four cases where a tax debt will result in a temporary exit ban.

 

The first case is individuals who are business owners or household business owners that are subject to enforcement of administrative decisions regarding tax management, with a tax debt of VNĐ50 million (US$1,950) or more, and the tax debt has exceeded the payment deadline by more than 120 days.

 

The second case is individuals who are legal representatives of businesses, cooperatives, or cooperative unions that are subject to enforcement of administrative decisions regarding tax management, with a tax debt of VNĐ500 million ($19,500) or more, and the tax debt has exceeded the payment deadline by more than 120 days.

 

The third case is individuals who are business owners, household business owners, or legal representatives of businesses, cooperatives, or cooperative unions, who no longer operate at the registered address and have a tax debt overdue. If, after 30 days from the date a notice is issued about the potential application of a temporary exit ban, they have not fulfilled their tax obligations, the exit ban may be applied.

 

The fourth case applies to Vietnamese citizens leaving the country to settle abroad, Vietnamese citizens residing abroad, and foreign nationals who, before departing Việt Nam, have a tax debt that exceeds the payment deadline and have not completed their tax obligations.

 

The decree also specifies that the tax authority that directly manages the taxpayer must notify the individuals in cases 1 and 2 electronically, through the taxpayer’s electronic tax transaction account. If electronic notification can’t be sent, the notice will be posted on the tax authority’s electronic portal.

 

For taxpayers in case 3, the tax authority will post a notice on its electronic portal about the potential temporary exit ban right after issuing a notification about the taxpayer not operating at the registered address.

 

For those in case 4, the tax authority will send an electronic notification regarding the temporary exit ban to the taxpayer through their electronic tax transaction account, as soon as information is available about the Vietnamese citizen preparing to leave the country for settlement abroad, a Vietnamese citizen residing abroad, or a foreign national preparing to leave. If electronic notification cannot be sent, the tax authority will post the notice on its electronic portal.

 

After 30 days since the notice is issued about the potential temporary exit ban electronically – or posted on the tax authority’s electronic portal – if the taxpayer has not fulfilled their tax obligations, the tax authority will issue a written notice of the temporary exit ban and send it to the immigration authority to enforce the ban.

 

If the taxpayer has completed their tax obligations, the tax authority will immediately issue a notice to cancel the temporary exit ban and send it to the immigration authority.

 

The immigration authority will process the cancellation of the exit ban within 24 hours from receiving the notification from the tax authority.

 

Notices of the temporary exit ban, or the cancellation of the temporary exit ban, will be sent to the immigration authority from the tax authority's IT system.

 

If electronic transmission is not possible, the notices will be sent in paper form to the immigration authority. — VNS

 

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