Taxpayers who have not paid personal income tax in Vietnam have their exit suspended? If yes, how long is the period of exit suspension?
Taxpayers who have not paid personal income tax in Vietnam have their exit suspended?
Pursuant to Article 36 of the 2019 Law on Exit and Entry of Vietnamese citizens stipulating persons subject to exit suspension in Vietnam as follows:
Persons subject to exit suspension in Vietnam
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.
6. Persons subject to enforcement and representatives of organizations subject to enforcement of implementation of decision on administrative sanctions and to be prevented from escaping.
7. Persons subject to inspection and verification, proved to have committed particularly serious violations and to be prevented from escaping.
8. Persons contracted from dangerous and infectious diseases and to be prevented from spreading the diseases throughout community unless allowed by foreign parties for entry.
9. Persons whose exit is identified by competent authorities to influence national defense and security on a grounded basis.
Thus, in case personal income tax has not been paid, the taxpayer is subject to exit suspension.
Therefore, in order to be allowed to exit from the country, the taxpayer should contact the tax office to complete the procedures for paying personal income tax in accordance with the law.
Taxpayers who have not paid personal income tax in Vietnam have their exit suspended? If yes, how long is the period of exit suspension?
How long is the period of exit suspension in Vietnam?
Pursuant to Article 38 of the 2019 Law on Exit and Entry of Vietnamese citizens, the period of exit suspension in Vietnam is as follows:
Periods of exit suspension and extension of exit suspension
1. Periods of exit suspension and extension of exit suspension are prescribed as follows:
a) With respect to cases specified in Clause 1 Article 36 of this Law, period of exit suspension shall comply with Code of Criminal Procedure.
b) With respect to cases specified in Clauses 2, 3, 4, 5 and 6 Article 36 of this Law, exit suspension period shall conclude after offenders and persons with obligations have fully complied with judgments or decisions of competent agencies and individuals as specified in this Law;
c) With respect to cases specified in Clause 7 Article 36 of this Law, exit suspension period shall last no more than 1 year and may be extended for no more than 1 year per instance of extension;
d) With respect to cases specified in Clause 8 Article 36 of this Law, exit suspension period shall last no more than 6 months and may be extended for no more than 6 months per instance of extension;
dd) With respect to cases specified in Clause 9 Article 36 of this Law, exit suspension period shall last until national defense and security are no longer influenced according to decisions of Minister of National Defense and Minister of Public Security.
2. If the exit suspension period specified in Clause 1 of this Article expires without being cancelled and extended, the exit suspension will be cancelled automatically.
Thus, in case you are suspended from exiting because you have not yet paid personal income tax, the period of exit suspension will end when you have completed your personal income tax payment obligations as prescribed.
What conditions must be met in order to exit?
In Article 33 of the 2019 Law on Exit and Entry of Vietnamese citizens, the eligibility exit is as follows:
- A Vietnamese citizen may make exit if he/she:
+ has entire and valid entry and exit documents; 6 months or more in terms of passport validity; and
+ 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.
- 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.
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