Ho Chi Minh City Tax Department proposes to warn tax debtors on VNeID of temporary suspension of exit from the country

According to the summary, explanation and acceptance of comments on the policy documents of the Tax Administration Law project (amended) recently announced by the Ministry of Finance , Ho Chi Minh City Tax (formerly the Tax Department of Region II) proposed to add the police agency to update and warn of temporary exit suspension integrated directly into the VNeID application.

Specifically, Ho Chi Minh City Tax Department proposed that the Ministry of Public Security coordinate with tax authorities to connect and share citizens' information and changes in citizens' information with the Ministry of Finance (tax authority) automatically by electronic means; share and connect immigration data; coordinate to update and integrate warnings of temporary suspension of exit due to failure to fulfill tax obligations on VNeID.

export website VNeID.jpg — Ho Chi Minh City Tax Department proposes to temporarily suspend exit for tax debtors on VNeID.

Along with that, receive information from tax authorities on the completion of tax payment obligations for road and waterway motor vehicles when registering ownership and usage rights according to the provisions of law.

Connecting the national database on administrative procedures related to determining financial obligations on land for organizations and individuals; connecting the national database on resources and minerals to serve the determination of resource and mineral tax rates, and implementation of administrative procedures on land by state agencies.

The reason for the proposal by Ho Chi Minh City Tax Department is to provide early warning to taxpayers to access tax liability information through the VneID application, thereby raising awareness of compliance with tax laws and fully performing financial obligations to the State.

According to Decree No. 49/2025 of the Government, the tax debt threshold and debt period are applied in cases of temporary suspension of exit as follows:

1- Business individuals and business household owners who are subject to compulsory enforcement of administrative decisions on tax management have tax arrears of 50 million VND or more and the tax arrears have been overdue for more than 120 days.

2- Individuals who are legal representatives of enterprises, cooperatives, and cooperative unions that are subject to compulsory enforcement of administrative decisions on tax management with tax arrears of VND 500 million or more and the tax arrears have been overdue for more than 120 days.

3- Business individuals, business household owners, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions that are no longer operating at the registered address and have tax arrears that are past the prescribed payment deadline and have not yet fulfilled their tax payment obligations after 30 days from the date the tax authority notifies them of the application of temporary exit suspension measures.

4- Vietnamese people leaving the country to settle abroad, Vietnamese people settling abroad, foreigners who, before leaving Vietnam, have tax debts that are past the payment deadline according to regulations and have not yet fulfilled their tax payment obligations.