On February 28, 2025, the Government issued Decree 49/2025/NĐ-CP, stipulating the threshold for temporary exit suspension for individuals and organizations with tax debts. The decree specifies the criteria regarding the amount and duration of tax debt as the basis for applying exit suspension measures, directly affecting business individuals, household business owners, and legal representatives subject to tax enforcement, specifically:
| No. | Applicable Subjects | Tax Debt Amount | Overdue Duration | Notification Method |
| 1 | Business individuals, household business owners subject to enforcement of administrative decisions on tax management | 50 million VND or more | Overdue for more than 120 days | Notification via tax transaction account. If notification fails, it will be posted on the tax authority’s website. |
| 2 | Individuals who are legal representatives of enterprises, cooperatives, or cooperative unions subject to enforcement of administrative decisions on tax management | 500 million VND or more | Overdue for more than 120 days | Notification via tax transaction account. If notification fails, it will be posted on the tax authority’s website. |
| 3 | Business individuals, household business owners, and legal representatives of enterprises, cooperatives, or cooperative unions that no longer operate at their registered address | No specific debt threshold | Overdue according to regulations and 30 days after the tax authority issues a notice | Notification on the tax authority’s website immediately after issuing the notice of non-operation at the registered address. |
| 4 | Vietnamese citizens emigrating abroad, overseas Vietnamese, and foreign nationals before leaving Vietnam | No specific debt threshold | Overdue according to regulations without fulfilling tax obligations | Notification via the taxpayer’s electronic tax transaction account immediately upon receiving information about the planned exit. If electronic notification is not possible, it will be posted on the tax authority’s website. |
Implementation Process:
- Tax debtors will be notified by the tax authority regarding the application of the exit suspension measure.
- If the taxpayer fails to fulfill the tax obligation within 30 days, the tax authority will notify the immigration management agency of the exit suspension.
- Once the taxpayer has fulfilled their obligations, the tax authority will notify the immigration management agency to lift the exit suspension within 24 hours from the time the notification is received.
Decree 49/2025/NĐ-CP takes effect from February 28, 2025.
Comment: