Application of tax debt thresholds and debt periods in cases of temporary exit suspension

The Provincial People's Committee has just directed the implementation of the request of the General Department of Taxation in Official Dispatch No. 01/CD-TCT dated February 28, 2025 on the implementation of regulations on the application of tax debt thresholds and debt periods in cases of temporary suspension of exit according to the provisions of Decree No. 49/2025/ND-CP dated February 28, 2025 of the Government.

Báo Bình Dương•01/04/2025

Accordingly, Decree No. 49/2025/ND-CP of the Government stipulates cases of temporary suspension of exit from the country: Business individuals and business household owners who are subject to compulsory enforcement of administrative decisions on tax management with tax arrears of VND 50 million or more and the tax arrears have been overdue for more than 120 days. Individuals who are legal representatives of enterprises, cooperatives, and cooperative unions who are subject to compulsory enforcement of administrative decisions on tax management with tax arrears of VND 500 million or more and the tax arrears have been overdue for more than 120 days.

Business individuals, business household owners, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions that are no longer operating at the registered address and have tax arrears that are past the prescribed payment deadline and have not fulfilled their tax payment obligations within 30 days from the date the tax authority announces the application of temporary exit suspension measures. Vietnamese people leaving the country to settle abroad, Vietnamese people settling abroad, foreigners who, before leaving Vietnam, have tax arrears that are past the prescribed payment deadline and have not fulfilled their tax payment obligations...

H. ANH

Source: https://baobinhduong.vn/ap-dung-nguong-tien-thue-no-va-thoi-gian-no-trong-cac-truong-hop-bi-tam-hoan-xuat-canh-a344465.html