General Department of Taxation Requests Compilation of Data on Temporary Exit Suspension in Vietnam

General Department of Taxation Requests Compilation of Data on Temporary Exit Suspension in Vietnam​ (Image from the internet)

On June 10, 2024, the General Department of Taxation issued Official Dispatch 2477/TCT-QLN on the aggregation of data on temporary exit suspension in Vietnam.

General Department of Taxation requests compilation of data on etemporary exit suspension in Vietnam

In order to facilitate taxpayers in accessing information on Notices of temporary exit suspension, Notices of extension of temporary exit suspension, Notices of cancellation of temporary exit suspension on the General Department of Taxation/Tax Department's electronic information portal; to lay the groundwork for the dissemination of information on temporary exit suspension measures to taxpayers; and to ensure comprehensive data is aggregated and reported on the centralized tax management system (TMS) for the purpose of direction and administration, the General Department of Taxation requests the Tax Departments of provinces, centrally governed cities, and the Large Enterprise Tax Department to implement the following:

(1) Aggregate and review all Notices of temporary exit suspension, Notices of extension of temporary exit suspension, and Notices of cancellation of temporary exit suspension that have been issued by the Tax Departments/Tax Branches to ensure:

- All Notices of temporary exit suspension, Notices of extension of temporary exit suspension, and Notices of cancellation of temporary exit suspension are fully posted on the Tax Department's electronic information portal.

- All Notices of temporary exit suspension, Notices of extension of temporary exit suspension, and Notices of cancellation of temporary exit suspension are fully and accurately entered into the TMS under functions 9.7.1 or 9.7.2 or 9.7.3 to aggregate reports on TMS and to be retrievable on the General Department of Taxation/Tax Department's electronic information portal.

(2) The Director of the Tax Department is responsible for directing, implementing, assigning, and supervising to ensure the completion of the content mentioned in point 1 of this dispatch before June 22, 2024.

(3) In case of difficulties or obstacles during the implementation process, the Tax Department is responsible for aggregating, reporting, and sending them to the General Department of Taxation (via the Department of Debt Management and Tax Coercion or Information Technology Department) to be handled and supported promptly.

For detailed content, refer to Official Dispatch 2477/TCT-QLN issued on June 10, 2024.

Cases of temporary exit suspension for taxpayers in Vietnam

Cases of temporary exit suspension include:

- Individuals or individuals who are legal representatives of taxpayers who are enterprises under the coercive enforcement of administrative decisions on tax management and have not completed their tax obligations.

- Vietnamese citizens exiting to reside abroad who have not completed their tax obligations.

- Vietnamese citizens residing abroad who have not completed their tax obligations before exiting.

- Foreigners who have not completed their tax obligations before exiting from Vietnam.

(Clause 1, Article 21 of Decree 126/2020/ND-CP)

Authority to decide on temporary exit suspension for taxpayers in Vietnam

Authority to decide on temporary exit suspension, extension of temporary exit suspension, cancellation of temporary exit suspension:

- Heads of tax management agencies directly managing taxpayers have the authority to decide on selecting cases for temporary exit suspension based on actual conditions and tax management work in the area.

- The person authorized to decide on temporary exit suspension is also authorized to decide on the extension and cancellation of temporary exit suspension.

- The authorized person who decides on temporary exit suspension is responsible for canceling the temporary exit suspension no later than 24 working hours from the time the taxpayer completes their tax obligations.

(Clause 2, Article 21 of Decree 126/2020/ND-CP)

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE