NEW REGULATIONS ON TEMPORARY EXIT SUSPENSION FOR TAXPAYERS WITH OUTSTANDING TAX DEBTS

The Government has recently issued Decree No. 49/2025/ND-CP introducing new rules regarding thresholds for tax debt amounts and overdue periods when applying temporary exit suspension measures. The Decree also outlines procedures for notification and cancellation of exit suspensions.

I. SCOPE OF APPLICATION

The new regulations apply to:

Business individuals, household business owners, and legal representatives of enterprises, cooperatives, and unions of cooperatives subject to enforcement of administrative tax management decisions;
Business individuals, household business owners, and legal representatives of enterprises, cooperatives, and unions of cooperatives who are no longer operating at their registered addresses;
Vietnamese citizens emigrating or residing abroad and foreigners preparing to exit Vietnam who have outstanding tax debts or other state budget obligations managed by the tax authorities.

Tax authorities, other state agencies, and related organizations are also covered under the Decree.

II. APPLICATION OF DEBT THRESHOLDS AND OVERDUE PERIODS

Temporary exit suspension may be applied in the following cases:

Business individuals and household business owners with tax debts of at least VND 50 million, overdue for more than 120 days.
Legal representatives of enterprises, cooperatives, or unions of cooperatives with tax debts of at least VND 500 million, overdue for more than 120 days.
Individuals and representatives of businesses no longer operating at their registered addresses who fail to fulfill tax obligations within 30 days from the date the tax authority issues a notification regarding the application of a temporary exit suspension measure, without having settled the outstanding tax liabilities.
Vietnamese citizens emigrating or foreigners exiting Vietnam with overdue tax debts.

III. NOTIFICATION AND IMPLEMENTATION PROCEDURES

Tax authorities will notify affected individuals through their electronic tax transaction accounts; if this is not possible, announcements will be posted on the tax authority’s website.
If after 30 days from the notification date the taxpayer has not fulfilled their obligations, the tax authority will formally request the immigration authority to implement the exit suspension.
Once the taxpayer fulfills their tax obligations, the tax authority will issue a cancellation notice, and the immigration authority must cancel the exit suspension within 24 hours of receiving such notice.

Notifications between tax authorities and immigration authorities will be transmitted electronically whenever possible; otherwise, paper-based communications will be used.

IV. CONCLUSION

Taxpayers are advised to closely monitor their tax compliance status and proactively settle any outstanding obligations to avoid restrictions on their right to exit the country. Businesses and individuals are encouraged to maintain close coordination with tax authorities to minimize potential legal risks.

At W&A Consulting, we offer tax and accounting review services to assist businesses in assessing their tax compliance status. Through this process, we also provide advice on effective tax planning strategies to help businesses ensure full compliance while optimizing tax costs in a sustainable and reasonable manner.

Please contact us for assistance with your tax and accounting reviews. More information about our services and project team can be found at:

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