The Government has just issued Decree No. 49/2025/ND-CP dated February 28, 2025, which stipulates that individuals with tax debts of VND 50 million or more will be temporarily suspended from leaving the country.
The Government issued Decree No. 49/2025/ND-CP dated February 28, 2025 regulating the threshold for temporary suspension of exit.
This Decree provides for the application of tax debt thresholds and debt periods in cases of temporary exit suspension; and the notification of the application of temporary exit suspension measures and the cancellation of temporary exit suspension.
Subjects of application are business individuals, business household owners, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions that are subject to compulsory enforcement of administrative decisions on tax management; 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; Vietnamese people leaving the country to settle abroad, Vietnamese people residing abroad, and foreigners who, before leaving Vietnam, have tax debts and other state budget revenues collected by tax authorities; tax authorities, state agencies, and other organizations related to the implementation of this Decree.
Application of tax debt thresholds and debt periods in cases of temporary exit suspension
The Decree stipulates the application of tax debt thresholds and debt periods in cases of temporary suspension of exit as follows: Business individuals and business household owners subject to compulsory enforcement of administrative decisions on tax management have tax debt of VND 50 million or more and the tax debt has been overdue for more than 120 days as prescribed.
An individual who is the legal representative of an enterprise, cooperative, or cooperative union that is subject to compulsory enforcement of an administrative decision on tax management with a tax debt of VND 500 million or more and the tax debt is overdue for more than 120 days as prescribed.
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 debts that are past the prescribed payment deadline and have not fulfilled their tax payment obligations within 30 days from the date the tax authority notifies them of the application of temporary exit suspension measures.
Vietnamese people leaving the country to settle abroad, Vietnamese people settling abroad, foreigners who have tax debts past the deadline for payment according to regulations and have not yet fulfilled their tax payment obligations before leaving Vietnam.
Notice of temporary suspension of exit and cancellation of temporary suspension of exit
Decree 49/2025/ND-CP stipulates that when a taxpayer is subject to compulsory enforcement of an administrative decision on tax management as prescribed in Article 124 of the Law on Tax Administration, the tax authority directly managing the taxpayer shall immediately notify the individual specified in Clause 1 and Clause 2 above that it will apply the measure of temporary suspension of exit by electronic means via the taxpayer's electronic tax transaction account.
In case the notice cannot be sent electronically, the tax authority shall notify on the tax authority's website.
For taxpayers specified in Clause 3 above, the tax authority directly managing the taxpayer shall notify on the tax authority's website that it will apply the measure of temporary suspension of exit immediately after issuing the Notice of non-operation of the taxpayer at the registered address.
For taxpayers specified in Clause 4 above, the tax authority directly managing the taxpayer shall send a notice of temporary suspension of exit to the taxpayer electronically via the taxpayer's electronic tax transaction account as soon as it has information about a Vietnamese person preparing to leave the country to settle abroad, a Vietnamese person settling abroad, or a foreigner preparing to leave the country.
In case the notice cannot be sent electronically, the tax authority shall notify on the tax authority's website.
After 30 days from the date of sending the notice to the taxpayer specified in Clauses 1, 2, 3 above on the application of temporary exit suspension measures by electronic means or notification on the electronic information page of the tax authority, if the taxpayer has not fulfilled the tax payment obligation, the tax authority directly managing the taxpayer shall issue a document on temporary exit suspension to the immigration authority to implement the temporary exit suspension.
In case the taxpayer has fulfilled his/her tax payment obligation, the tax authority shall immediately issue a notice of cancellation of temporary suspension of exit to the immigration authority.
The immigration authority shall cancel the temporary suspension of exit within 24 hours from the time of receipt of the notice from the tax authority.
Notice of temporary suspension of exit and cancellation of temporary suspension of exit is sent to immigration authorities by transmitting digital data between the information technology application system of the tax authority and the immigration authority.
In case it cannot be done electronically, the tax authority shall send a notice of temporary suspension of exit or cancellation of temporary suspension of exit to the immigration authority in writing. The Decree takes effect from February 28./.
Source
Comment (0)