TEMPORARY EXIT DELAY 2025

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On February 28, 2025, the Government issued Decree No. 49/2025/ND-CP, which regulates the threshold for tax debt amounts and the debt duration for applying the measure of temporary exit delay for individuals related to tax obligations. This Decree takes effect from February 28, 2025.​

Objective of the Decree

• Strengthen financial discipline and the responsibility to fulfill tax obligations.

• Prevent tax evasion by individuals attempting to leave Vietnam’s territory.

• Create a clear legal basis for law enforcement agencies and tax authorities.

Taxpayers with a debt of 50 million VND or more will face a temporary exit delay (Illustrative image).

Applicable Subjects

This Decree applies to the following subjects:

• Business individuals and household business owners.

• Legal representatives of enterprises, cooperatives, and cooperative unions.

• Vietnamese citizens leaving the country for settlement abroad, Vietnamese citizens residing abroad, and foreigners who owe taxes and other state budget contributions managed by tax authorities before exiting Vietnam.

• Tax authorities, government agencies, and other organizations involved in the implementation of this Decree.

Cases of Exit Delay

1. Business Individuals and Household Business Owners

• Tax Debt Threshold: From 50 million VND or more.​

• Debt Duration: Exceeds the payment deadline by more than 120 days.​

• Status: Subject to enforcement of administrative decisions related to tax management.​

2. Legal Representative of Enterprises, Cooperatives, and Cooperative Unions

• Tax Arrears Threshold: From 500 million VND or more.​

• Arrears Period: Exceeding the due date for payment by more than 120 days.​

• Status: The individual is subject to enforcement of administrative decisions regarding tax management.​

3. Individual Business Owners, Household Business Owners, or Legal Representatives of Enterprises, Cooperatives, and Cooperative Unions No Longer Operating at the Registered Address

• Status: No longer operating at the registered address.​

• Tax Debt Threshold: Outstanding tax amount exceeding the prescribed deadline for payment.​

• Processing Time: 30 days from the date the tax authority notifies the taxpayer about the application of the exit ban measure, if the tax obligation has not been fulfilled.​

4. Vietnamese Nationals Leaving for Settlement Abroad, Vietnamese Nationals Settled Abroad, and Foreign Nationals Before Leaving Vietnam

• Status: Outstanding tax amounts that exceed the prescribed payment deadline, with tax obligations still unmet.​

Procedure for Notification and Implementation of Exit Ban

1. Notification of Proposed Exit Ban:

   The tax authority will send a notification electronically via the taxpayer’s e-tax account or on the tax authority’s official website, informing that an exit ban will be imposed.

    

2. Processing Time:

   • If the taxpayer has not fulfilled their tax obligations within 30 days from the date of the notification, the tax authority will issue a formal decision on the exit ban and send it to the immigration authority to enforce the ban.​

3. Enforcement of the Exit Ban:

   • The immigration authority will implement the exit ban for the individual based on the request from the tax authority.​

4. Cancellation of the Exit Ban:

   • Once the taxpayer has fulfilled their tax obligations, the tax authority will issue a document to cancel the exit ban and send it to the immigration authority to execute the cancellation.​

Important Notes:

• The exit ban applies to individuals, including legal representatives of businesses, cooperatives, and union cooperatives with outstanding tax obligations as stipulated.

• The individual subject to the exit ban has the right to appeal if they believe the decision to impose the exit ban is not in accordance with the law.