Region II Tax Department warns about tax debt

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According to Decree No. 49/2025/ND-CP effective from February 2025, the following cases will be temporarily suspended from exit if they owe taxes of 50 million VND or more and are overdue for more than 120 days: business individuals and business household owners subject to compulsory enforcement of administrative decisions on tax management.

Legal representatives of enterprises, cooperatives, and cooperative unions with tax debts of VND 500 million or more and tax debts that are 120 days overdue will have their exit from the country temporarily suspended.

In addition, entities that are no longer operating at the registered address, have overdue tax debts, and do not fulfill their tax payment obligations within 30 days from the date the tax authority announces the application of temporary exit suspension measures will also be subject to this measure.

For Vietnamese people leaving the country to settle abroad, Vietnamese people settling abroad, or foreigners before leaving Vietnam, if they have overdue tax debts that have not been paid, their exit will also be temporarily suspended.

The tax authority said that before issuing the notice of temporary suspension of exit, the tax authority had taken many urging measures such as calling, sending emails, inviting to work, sending debt notices or enforcement decisions (if any).

To avoid being denied exit at the airport or border gate due to tax debt, the tax authority recommends that taxpayers proactively look up their tax obligations regularly; pay taxes on time, avoid prolonged tax debt; check debt notices, enforcement decisions or notices of temporary suspension of exit.

Source: https://nld.com.vn/co-quan-thue-canh-bao-nguy-co-tam-hoan-xuat-canh-do-no-thue-196250505112019191.htm