Recently, regulations regarding temporary travel bans due to tax arrears have received significant attention from individuals, businesses, and the business community, especially as the demand for travel, work, tourism , and study abroad continues to increase. Many people are concerned that a temporary travel ban could directly impact their personal and work plans if they do not receive timely information.
To help taxpayers understand regulations correctly, proactively fulfill their tax obligations, stay updated on tax authority notifications, and avoid unnecessary complications when completing exit procedures, Hanoi Tax Department has provided clear information on cases of temporary exit suspension, the tax authority's notification process, and important notes that taxpayers need to know.

Specifically, according to Government Decree 49/2025/ND-CP dated February 28, 2025, before applying the measure of temporarily suspending exit from the country, the Tax Authority will send a 30-day prior notice to taxpayers via their electronic tax accounts, and simultaneously publicize it on the Tax Authority's electronic portal. This regulation aims to inform taxpayers in advance, so that they can take immediate corrective measures when planning to leave the country, avoiding being caught off guard or unprepared when a temporary suspension of exit is applied at a border gate or airport without prior notice.
During this period, taxpayers can proactively check and reconcile their debts, fulfill their tax obligations, or contact the tax authorities to correct any data errors (if any), and proactively adjust their travel plans. This mechanism ensures taxpayers' right to know and their right to rectify any issues.
The procedure for temporarily suspending departure from the country consists of three distinct steps:
Step 1: Determine which category applies;
Step 2: Give 30 days' notice;
Step 3: Only grant a deferral if you have not yet fulfilled your tax obligations.
This process reflects the principle of prioritizing the voluntary fulfillment of obligations before applying administrative measures that restrict the right to leave the country.
The notice of temporary travel ban is sent electronically to the Immigration Department and to the individual via their electronic transaction account or to their registered residential address with the tax authority via postal mail if they have not registered for electronic transactions. For taxpayers who are currently operating, the tax authority also sends the notice to the address of the business, organization, or household where the individual is the legal representative or head of the business.
Taxpayers can proactively check information about temporary travel bans via the following link: https://www.gdt.gov.vn/wps/portal/Home/nt/xc
"Currently, cases of temporary travel bans mainly involve individuals, business owners, or legal representatives of enterprises with overdue tax debts exceeding the prescribed threshold, or those who are no longer operating at the registered address with overdue tax debts. However, difficulties still arise when taxpayers are no longer operating at the address registered with the tax authorities, change their address, fail to update contact information, or do not use electronic accounts, leading to a lack of timely notification," Hanoi Tax Department reported.
To avoid impacting work, travel, or overseas travel plans, the tax authorities recommend that taxpayers: Regularly check their tax compliance status on the Administrative Procedure Resolution Information System or the eTax Mobile application; Update their business registration information fully and accurately and promptly notify the tax authorities of any changes; Fulfill tax obligations on time; Proactively check and address any issues immediately upon receiving notifications from the tax authorities.
Simultaneously install and use eTax Mobile and access the system using your business or personal account to receive information and warnings from the tax authorities electronically; proactively check your temporary travel ban status before going abroad.
Source: https://cand.com.vn/Xa-hoi/lam-gi-de-khong-bi-hoan-xuat-canh-vi-no-thue--i805088/








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