CASES OF TEMPORARY EXIT BAN

From February 28, 2025, Decree 49/2025/ND-CP will officially take effect, with Article 3 regulating exit bans due to tax debt. If you don’t want to be stopped at the airport at the last minute, check your tax status now!

1️⃣ Who may face an exit ban under Article 3?

According to the new regulation, the following individuals may have their departure restricted if they have outstanding tax obligations:

✅ Individual business owners and household businesses with tax debts of 50 million VND or more, overdue by more than 120 days.
✅ Legal representatives of enterprises and cooperatives (HTX) with tax debts of 500 million VND or more, overdue by more than 120 days.
✅ Individuals or businesses no longer operating at their registered address but have not settled their tax obligations within 30 days.
✅ Vietnamese citizens emigrating abroad and foreign nationals leaving Vietnam with unpaid tax liabilities.

2️⃣ Why is this regulation important?

🔸 Promotes tax compliance among businesses and individuals.
🔸 Prevents prolonged tax debts, which can impact the state budget.
🔸 Ensures all tax obligations are fulfilled before leaving Vietnam.

3️⃣ What should you do to avoid an exit ban?

✅ Check your tax status on the electronic tax system.
✅ Make timely payments to avoid being added to the overdue debt list.
✅ Consult tax experts for quick assistance in resolving outstanding tax debts.

⚠️ Decree 49/2025/ND-CP takes effect on February 28, 2025 – Don’t let tax obligations disrupt your plans!