People with tax debt of VND 50 million or more will be temporarily suspended from exit from Vietnam

This Decree stipulates the application of outstanding tax debt thresholds and debt duration in cases subject to temporary exit suspension; the notification of the application of temporary exit suspension measures and the cancellation of temporary exit suspension.

Application of outstanding tax debt thresholds and debt duration in cases subject to temporary exit suspension in Vietnam

1. Business individuals, business household heads who are subject to enforcement of administrative decisions on tax management with outstanding tax debts of 50 million VND or more, and tax debts overdue for more than 120 days according to regulations.

2. Individuals who are legal representatives of enterprises, cooperatives, or cooperative unions, who are subject to enforcement of administrative decisions on tax management with outstanding tax debts of 500 million VND or more, and tax debts overdue for more than 120 days according to regulations.

3. Business individuals, business household heads, individuals who are legal representatives of enterprises, cooperatives, or cooperative unions that are no longer operating at their registered address, with overdue tax debts and after 30 days from the date the tax management agency announces the application of temporary exit suspension measures but have not completed their tax obligations.

4. Vietnamese citizens exiting to reside abroad, Vietnamese residing abroad, and foreigners before exiting Vietnam with overdue tax debts according to regulations but have not completed their tax obligations.

Decree 49/2025/ND-CP takes effect from the date of signing.

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