Decree 49/2025/ND-CP issued by the Government of Vietnam on February 28, 02 details the tax debt threshold and debt period for applying exit suspension measures to individuals and organizations with tax payment obligations. The goal is to strengthen tax administration, ensure tax debt collection, and create a transparent mechanism for notification, implementation, and cancellation of exit suspension.
Information
Tax debt level and debt period in cases of temporary suspension of exit
1. Individual business, business owner in the case of forced enforcement of administrative decisions on tax management with tax arrears 50 million or more and the tax debt is overdue according to regulations over 120 days.
2. Individual is legal representative of the enterprise, cooperatives, cooperative unions subject to compulsory enforcement of administrative decisions on tax management with tax arrears of 500 million VND or more and the tax arrears are past the payment deadline as prescribed over 120 days.
3. Business individuals, business owners, individuals who are legal representatives of enterprises, cooperative, cooperative union no longer operating at the registered address with tax arrears past the prescribed payment deadline and after 30 days from the date the tax authority announces that it will apply temporary suspension of exit without completing tax payment obligations.
4. Vietnamese people leaving the country to settle abroad, Vietnamese people settling abroad, foreigners who have tax debts before leaving Vietnam overdue according to regulations but have not fulfilled tax obligations.
Apply
How to apply for temporary exit suspension specifically?
First, it is necessary to determine what is meant by "being subject to compulsory enforcement of administrative decisions on tax management"?
Base Tax administration law 2019 regulations:
“Article 124. Cases of compulsory enforcement of administrative decisions on tax management
1. Taxpayers have tax debts more than 90 days from the expiration of the prescribed payment time limit.
2. Taxpayers have tax arrears when the tax payment extension time limit expires.
3. Taxpayers with tax debt have acts of spreading property or running away.
4. Taxpayers who fail to comply with decisions on sanctioning administrative violations of tax administration within the time limit specified in decisions on sanctioning administrative violations of tax administration, unless the execution of decisions is postponed or temporarily suspended. sanctioning.
... "
Thus, based on Decree 49-2025-ND-CP Regulations on the threshold for applying temporary suspension of exit and Article 124 Tax administration law 2019 As mentioned above, the tax debt level in the case of temporary suspension of exit can be summarized as follows:
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Individual business, business owner: If you owe taxes from 50 million VND, are 120 days overdue, and are subject to tax enforcement, you need to follow up on the notice.
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Legal representative of the enterprise: If your business owes 500 million VND or more, is 120 days overdue, and is subject to tax enforcement, you risk having your exit suspended.
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Person no longer active at registered address: Check public notices from tax authorities.
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Foreign resident or foreigner: Make sure you have no tax debts before leaving the country.
Perform
Procedures for temporary suspension of exit and cancellation of temporary suspension of exit
📅 Notification time and notification method will apply temporary exit suspension measures →
➡️ For individuals specified in Clause 1 and Clause 2, Article 3 of the Decree (That is Business individuals, business owners, legal representatives of enterprises): When a taxpayer is subject to compulsory enforcement of an administrative decision on tax management as prescribed in Article 124 of the Law on Tax Management, the tax authority directly managing the taxpayer shall immediately notify this individual of the will apply temporary suspension of exit by electronic means via electronic tax transaction account (Personal Etax or Business Tax Account) of the taxpayer.
In case the notice cannot be sent electronically, the tax authority shall notify on the tax authority's website.
➡️ For taxpayers specified in Clause 3, Article 3 of this Decree (That is, business individuals, business household owners, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions. no longer operating at registered address), the tax authority directly manages taxpayers Announcement on the tax authority's website that temporary suspension of exit will be applied immediately after the issuance of the Notice of Non-Operation by the Taxpayer at the Registered Address.
➡️ For taxpayers specified in Clause 4, Article 3 of this Decree (That is Vietnamese people leaving the country to settle abroad, Vietnamese people settling abroad, foreigners before leaving Vietnam), the tax authority directly managing the taxpayer shall send a notice of temporary suspension of exit to the taxpayer electronically. via electronic tax transaction account (Etax) of the taxpayer as soon as there is information about Vietnamese people preparing to leave the country to settle abroad, Vietnamese people settling abroad, foreigners preparing to leave the country.
In case the notice cannot be sent electronically, the tax authority shall notify on the tax authority's website.
⏳ Time for the person who is notified to pay tax to remedy the consequences →
After 30 days from the date of sending notice to taxpayers as prescribed in Clause 1, Clause 2, Clause 3, Article 3 of this Decree (that is individuals, legal representatives of enterprises under tax debt case and individuals, legal representatives of enterprises no longer operating at registered address) on the application of temporary exit suspension measures that taxpayers not fulfilled tax obligationsThe tax authority directly managing the taxpayer shall issue a document on temporary suspension of exit and send it to the immigration authority to implement the temporary suspension of exit.
→ So, if notified, you have 30 days to pay your taxes.
🚀 Cancel temporary suspension of exit →
In case the taxpayer has fulfilled his/her tax payment obligation, the tax authority shall immediately issue a notice of cancellation of temporary suspension of exit to the immigration authority. The immigration authority shall carry out the Cancel exit suspension within 24 hours from the time of receipt of notice from the tax authority.
Notice of temporary suspension of exit or cancellation of temporary suspension of exit shall be sent to the immigration authority by transmitting digital data between the information technology application system of the tax authority and the immigration authority. In case it is not possible to do so electronically, the tax authority shall send a notice of temporary suspension of exit or cancellation of temporary suspension of exit to the immigration authority in writing.
Solution
Solutions to avoid being suspended from leaving the country
Taxpayers should look up information about tax debts and check their exit suspension status through the following means:
🔍 Tax industry website:
Step 1: Visit the official website of the General Department of Taxation (https://gdt.gov.vn/).
Step 2: Select “Online Services” or “Search”.
Step 3: Log in with your personal or business account.
Step 4: Select "Tax debt lookup" or "Look up temporary exit suspension information".
Step 5: Enter required information such as tax code, business or individual name.
Step 6: View search results and save information if needed.
🔍 Etax application:
Step 1: Download the Etax app from the App Store (iOS) or Google Play (Android).
Step 2: Register and log in with personal or business information.
Step 3: Select “Search”.
Step 4: Select “Check tax debt” or “Check temporary exit suspension information”.
Step 5: Enter required information such as tax code, business or individual name.
Step 6: View search results and save information if needed.
Based on this guidance, businesses and individuals need to pay attention and check and review the implementation of state budget obligations according to regulations to limit risks of tax debt enforcement, including temporary suspension of exit. Specifically:
- Checking daily: Perform periodic tax debt checks to ensure there are no outstanding debts.
- Update information: Update notification address and contact information promptly when there are changes.
- Payment in full and on time: Ensure full and timely payment of taxes incurred.
FAQ
Frequently asked questions about temporary suspension of departure due to tax debt
I owe taxes but have not been forced to pay, will I be temporarily suspended from leaving the country?
No. For business individuals (debt from 50 million VND) and legal representatives of enterprises (debt from 500 million VND), in addition to the debt and overdue conditions of 120 days, you must enforced enforcement of administrative decisions on tax management newly applied suspension.
After receiving a notice of temporary suspension of exit, will I be suspended immediately?
No. After receiving the notice from the tax authority, you have 30 days to complete your tax obligations. If after this period the tax is not paid, the tax authority will formally request the immigration authority to apply a temporary suspension of exit.
How can I check if I am subject to a temporary exit ban?
You can check on your e-tax transaction account or on the tax authority's website.
You can check on your e-tax transaction account or on the tax authority's website.
Immediately after completing tax obligations, the tax authority will issue a notice canceling the temporary suspension of exit. Immigration authorities will act within 24 hours. after receiving notification.
If I want to leave the country urgently but am delayed due to tax debt, what can I do?
You need pay tax debt in full immediately, then contact the tax authorities to request a cancellation of the exit suspension. This process may take up to for 24 hours.
Does temporary suspension of exit apply to shareholders of tax-indebted enterprises?
No. Only people legal representative of newly-established businesses or individuals subject to temporary suspension of exit.
If I have left Vietnam before being suspended from leaving, will I be affected?
If you have left Vietnam before the decision to suspend takes effect, you will still be controlled when re-entering the country Vietnam and may be required to pay tax arrears before being allowed to leave the country again.
I am no longer in business but my exit is still suspended, what should I do?
You will need to complete the proper business termination procedures and work with the tax authorities to resolve any outstanding debts (if any). If you have fulfilled all your tax obligations, you can request the tax authorities to issue a notice of cancellation of the temporary suspension of exit.
Can I apply for a tax extension to avoid a deferral?
Decree 49/2025/ND-CP does not provide for an extension of tax payment in this case. You must pay within 30 days after the notice to avoid being suspended.
I am about to leave the country to settle down, how should I handle tax debt?
If you have overdue tax debts, you will be notified and required to pay immediately before leaving the country. Otherwise, you will be suspended until you have fulfilled your tax obligations.
