Vietnam: 04 cases of of temporary suspension of exit when tax payment obligations have not been fulfilled

15:15, 24/10/2020

Recently, the Government of Vietnam has issued the Decree No. 126/2020/NĐ-CP on elaboration of the Law on Tax Administration.

tạm hoãn xuất cảnh chưa hoàn thành nghĩa vụ nộp thuế , Nghị ddinhj126/2020/NĐ-CP

According to Article 21 of the Decree No. 126/2020/NĐ-CP of Vietnam’s Government, exit from Vietnam will be suspended in the following cases:

- The individual, the individual that is the legal representative of an enterprise has not fulfilled tax obligations under a tax enforcement decision.

- A Vietnamese national has not fulfilled his/her tax obligations before emigration.

- A Vietnamese national residing overseas has not fulfilled his/her tax obligations before exit.

- A foreigner has not fulfilled his/her tax obligations before exit.

Besides, the authority to impose, extend and cancel suspension from exit is as follows:

- The head of the supervisory tax authority of the taxpayer has the authority to suspend the taxpayer from exit in the cases specified in Clause 1 Article 21 of Decree No. 126/2020/NĐ-CP.

- The person that imposes the exit suspension also has the authority to extend and cancel the suspension.

- The person that imposes the exit suspension shall cancel the suspension within 24 hours after the taxpayer fulfills his/her tax obligations.

View more details at the Decree No. 126/2020/NĐ-CP of Vietnam’s Government, effective from December 05, 2020.

Ty Na

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