On February 28th, 2025, the Government issued Decree No. 49/2025/ND-CP regarding the threshold applicable to the temporary suspension of exit. Accordingly, the threshold of tax debt and debt period in cases of temporary suspension of exit are specifically regulated, including the following cases:
- Business individuals or household business owners subject to enforced execution of administrative decisions on tax management have tax debts of VND 50 million or more, and the tax debts are overdue for payment according to regulations by more than 120 days.
- Individuals who are the legal representatives of enterprises, cooperatives, or cooperative unions subject to enforced execution of administrative decisions on tax management have tax debts of VND 500 million or more, and the tax debts are overdue for payment according to regulations by more than 120 days.
- Business individuals, household business owners, or individuals who are the legal representatives of enterprises, cooperatives, or cooperative unions that are no longer operating at their registered addresses have tax debts that are overdue for payment according to regulations, and after 30 days from the date of the tax administration agency announces regarding the measure of temporary suspension of exit will be applied without completing tax payment obligations.
- Vietnamese people exiting the country to settle abroad, Vietnamese people settling abroad, or foreign individuals who have tax debts are overdue for payment according to regulations before leaving Vietnam without completing their tax payment obligations.
After 30 days from the date the tax administration agency announces the measure of temporary suspension of exit will be applied, if the taxpayers in cases (1), (2), and (3) above have not completed their tax payment obligations, the tax administration agency will send a document regarding the temporary suspension of exit to the immigration agency to implement the temporary suspension of exit for the taxpayer mentioned above.
For the taxpayers in case (4), the tax administration agency directly managing the taxpayer sends notification of temporary suspension of exit to the taxpayer by electronic means via the taxpayer’s electronic tax transaction account as soon as there is information about Vietnamese people preparing to exit the country to settle abroad, Vietnamese people settling abroad, or foreign individuals preparing to exit the country. In case the notification cannot be sent by electronic means, the tax administration agency will notify on the tax administration agency’s website.
In case the taxpayer has completed their tax payment obligations, the tax administration agency will immediately issue a notice to lift the temporary suspension of exit and send it to the immigration agency. The temporary suspension of exit will be canceled by the immigration agency within 24 hours from the time of receipt of the notice from the tax administration agency.
Decree No. 49/2025/ND-CP takes effect from February 28th, 2025.
