Are Vietnamese citizens making exit to reside overseas but have not satisfied tax liabilities allowed to exit Vietnam?
- What is the eligibility for the exit of Vietnamese citizens?
- Are Vietnamese citizens making exit to reside overseas but have not satisfied tax liabilities allowed to exit Vietnam?
- Who has the power to make decisions on exit suspension for Vietnamese citizens making exit to reside overseas but have not satisfied tax liabilities?
What is the eligibility for the exit of Vietnamese citizens?
Under Article 33 of the Law on Exit and Entry of Vietnamese Citizens 2019, amended by Clause 11, Article 1 of the Law on Amendments to Law on Exit and Entry of Vietnamese Citizens and the Law on Entry, Exit, Transit and Residence of foreigners in Vietnam 2023:
Eligibility for exit
1. A Vietnamese citizen may make exit if he/she:
a) has entire and valid entry and exit documents;
b) has visas or documents confirming and verifying entry acceptance of destination country, except for cases of visa-free entry; and
c) is not listed under cases of prohibited from making exit, ineligible for making exit and suspended from making exit as per the law.
2. Incapacitated persons and persons with limited recognition and behavioral control as specified in Civil Code and persons under 14 years of age must be accompanied by authorized legal representatives in addition to conditions specified in Clause 1 of this Article.
Thus, a Vietnamese citizen may make an exit if he/she:
- has entire and valid entry and exit documents;
- has visas or documents confirming and verifying entry acceptance of destination country, except for cases of visa-free entry; and
- is not listed under cases of prohibited from making exit, ineligible for making exit and suspended from making exit as per the law.
Are Vietnamese citizens making exit to reside overseas but have not satisfied tax liabilities allowed to exit Vietnam?
Regarding whether Vietnamese citizens who intend to settle abroad but have not yet fulfilled their tax payment obligations are allowed to exit Vietnam or not, under Clause 5, Article 36 of the Law on Exit and Entry of Vietnamese Citizens 2019:
Persons subject to exit suspension
1. Suspects and defendants; persons who are accused or filed for charge, later proved that they may have committed crimes thus must be prevented from escaping or destroying evidence as specified in Code of Criminal Procedure.
2. Persons subject to delayed imprisonment, persons suspended from imprisonment, persons on parole during probation period, persons subject to suspended sentence during probation period, persons executing community services during sentence enforcement period according to Law on Execution of Criminal Judgment.
3. Persons having obligations according to regulations and law on civil procedure if their obligations to government, agencies, organizations and individuals are proved to be involved in proceeding and their exit are proved to influence the proceeding, interests of government, legal rights and interests of agencies, organizations and individuals; persons subject to judgment execution.
4. Civil judgement debtors and legal representatives of agencies and organizations obliged to execute judgment and decisions according to regulations and law on execution of civil judgment if their exit is proved to influence interests of government, legal rights and interests of agencies, organizations and individuals; persons subject to judgment execution.
5. Tax payers, legal representatives of enterprises subject to enforcement of implementation of administrative decision on tax administration, Vietnamese making exit to reside overseas and Vietnamese residing overseas that have not satisfied tax liabilities according to regulations and law on tax administration before making exit.
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Thus, Vietnamese citizens making exit to reside overseas but have not satisfied tax liabilities shall be subject to exit suspension.
Who has the power to make decisions on exit suspension for Vietnamese citizens making exit to reside overseas but have not satisfied tax liabilities?
Under Clause 5, Article 37 of the Law on Exit and Entry of Vietnamese Citizens 2019:
Power to make decisions on exit suspension, extension and cancellation of exit suspension
1. Power to make decisions on exit suspension with respect to cases specified in Clause 1 Article 36 of this Law shall comply with regulations and law on criminal procedure.
2. Competent agencies and individuals capable of making decisions on delayed imprisonment, suspended imprisonment, probationary parole, execution of suspended sentences and execution of community sentences are capable of making decisions on exit suspension with respect to cases specified in Clause 2 Article 36 of this Law.
3. Power to make decisions on exit suspension with respect to cases specified in Clause 3 Article 36 of this Law shall comply with regulations and law on civil procedure.
4. Power to make decisions on exit suspension with respect to cases specified in Clause 4 Article 36 of this Law shall comply with regulations and law on execution of civil judgment.
5. Heads of tax authorities according to regulations and law on tax administration are capable of making decisions on exit suspension with respect to cases specified in Clause 5 Article 36 of this Law.
6. Chief Justice of Supreme People’s Court, ministers, heads of ministerial agencies and Chairpersons of People’s Committees of provinces are capable of making decisions on exit suspension with respect to cases specified in Clause 6 Article 36 of this Law at request of persons making decisions on enforced implementation of decisions on adoption of administrative sanctions within their powers.
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Thus, heads of tax authorities according to regulations and law on tax administration have the power to make decisions on exit suspension for Vietnamese citizens making exit to reside overseas but have not satisfied tax liabilities.
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