Are tax debtors in Vietnam allowed to exit?
I owe the state a tax in Vietnam, now I have a job to go abroad urgently. So can I exit abroad? Please advice
Are tax debtors in Vietnam allowed to exit?
Pursuant to Article 36 of the Law on Entry and Exit of Vietnamese Citizens 2019, there are following cases of temporary suspension of exit:
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, according to the regulations in Vietnam, if you are forced to implement the administrative decision on tax administration or you exit to settle abroad but have not fulfilled your tax obligations, you will be suspended from exit.
What is the time limit for postponement of exit in Vietnam?
Pursuant to Article 38 of this Law, there are provisions on periods of exit suspension and extension of exit suspension as follows:
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.
According to this Article, if you are suspended for the above reason, you may only exit once you have fulfilled your tax obligations in Vietnam.
Best Regards!
