Cases of Temporary Exit Suspension Due to Tax Debt Effective from July 1, 2026

1. Cases Subject to Temporary Exit Suspension:

a) Individual business owners and heads of business households subject to enforcement of administrative decisions on tax administration, who have outstanding tax debts of 50 million VND or more that are overdue by 120 days or more according to regulations;

b) Individuals who are beneficial owners of enterprises pursuant to the Law on Enterprises, or individuals acting as legal representatives of enterprises, cooperatives, or cooperative unions, where such enterprises, cooperatives, or cooperative unions are subject to enforcement of administrative decisions on tax administration and have outstanding tax debts of 500 million VND or more that are overdue by 120 days or more according to regulations;

c) Individual business owners, heads of business households, beneficial owners of enterprises pursuant to the Law on Enterprises, and legal representatives of enterprises, cooperatives, or cooperative unions in cases where the tax authority has established sufficient grounds and issued a notice declaring that the taxpayer is no longer operating at the registered address, and 120 days after the issuance date of such notice, the taxpayer has not performed the procedures to restore or terminate the validity of the tax identification number (TIN) as prescribed;

d) Foreign individuals who have overdue tax debts according to regulations and have not fulfilled their tax payment obligations;

đ) Vietnamese individuals exiting Vietnam for overseas settlement, or overseas Vietnamese prior to their departure from Vietnam, who have overdue tax debts according to regulations and have not fulfilled their tax payment obligations.

2. Authority to Issue, Extend, and Revoke Notices of Temporary Exit Suspension:

a) The supervisory tax authority directly managing the taxpayer holds the authority to issue notices of temporary exit suspension.

b) The tax authority that issued the notice of temporary exit suspension holds the authority to issue notices of extension or revocation of the temporary exit suspension. In cases where the taxpayer transfers to a new supervisory tax authority, the new managing authority shall possess the authority to issue notices of extension or revocation of the temporary exit suspension regarding that taxpayer.

3. Procedures for Implementing Temporary Exit Suspension:

a) For tax authorities:

a.1) For taxpayers under Points a, b, and c, Clause 1 of this Article: Thirty (30) days prior to the issuance of the notice of temporary exit suspension, the tax authority—via the Tax Administration Information System—shall transmit a notice regarding the impending application of the temporary exit suspension measure to the taxpayer's electronic tax transaction account, while concurrently publishing this notice on the web portal of the tax authority.

By the deadline specified in the warning notice, if the taxpayer has not fulfilled their tax obligations below the thresholds prescribed in Points a, b, and c, Clause 1 of this Article, the tax authority—via the Tax Administration Information System—shall transmit the notice of temporary exit suspension to the system of the immigration authority, to the electronic tax transaction accounts of the taxpayer and the individual subject to suspension, and concurrently publish this notice on the web portal of the tax authority.

a.2) For taxpayers under Point d, Clause 1 of this Article: The tax authority—via the Tax Administration Information System—shall transmit the notice of temporary exit suspension to the system of the immigration authority and to the electronic tax transaction account of the individual subject to suspension, while concurrently publishing this notice on the web portal of the tax authority.

a.3) For taxpayers under Point đ, Clause 1 of this Article: Upon establishing sufficient grounds that a Vietnamese individual exiting for overseas settlement or an overseas Vietnamese still owes tax debts, the tax authority—via the Tax Administration Information System—shall transmit the notice of temporary exit suspension to the system of the immigration authority and to the electronic tax transaction account of the individual subject to suspension, while concurrently publishing this notice on the web portal of the tax authority.

b) For immigration authorities: Upon receiving the notice of temporary exit suspension from the tax authority’s system, the immigration authority shall execute the temporary exit suspension on the same day in accordance with regulations.

4. Procedures for Extending Temporary Exit Suspension for Foreigners:

At least thirty (30) days prior to the expiration of the temporary exit suspension period for a foreigner pursuant to the law on entry and exit of foreigners in Vietnam, if the taxpayer has not fulfilled their tax payment obligations as specified under Points a.1 and a.3, Clause 5 of this Article, the tax authority—via the Tax Administration Information System—shall transmit a notice of extension of temporary exit suspension to the system of the immigration authority and to the electronic tax transaction account of the individual subject to suspension, while concurrently publishing this notice on the web portal of the tax authority.

5. Procedures for Revoking Temporary Exit Suspension:

a) For tax authorities:

a.1) For taxpayers under Points a and b, Clause 1 of this Article: The tax authority—via the Tax Administration Information System—shall issue a notice revoking the temporary exit suspension immediately after confirming that the taxpayer has fulfilled their tax obligation such that the remaining tax debt falls below the threshold of 50 million VND for individual business owners/household businesses, or 500 million VND for enterprises, cooperatives, or cooperative unions, or after the tax debt has been written off according to regulations.

a.2) For taxpayers under Point c, Clause 1 of this Article: The tax authority shall issue a notice revoking the temporary exit suspension once the taxpayer submits a dossier requesting the restoration of their TIN, fulfills the obligation to file tax returns, and pays outstanding tax debts so that the remaining amount is below 50 million VND for individual business owners/household businesses or 500 million VND for enterprises, cooperatives, or cooperative unions, or when the taxpayer's TIN validity is lawfully terminated in accordance with regulations.

a.3) For taxpayers under Points d and đ, Clause 1 of this Article: The tax authority—via the Tax Administration Information System—shall issue a notice revoking the temporary exit suspension immediately after confirming that the taxpayer has completely fulfilled their tax payment obligations or had their tax debt written off according to regulations.

b) In cases where the taxpayer has performed their tax payment obligations as prescribed in Point a above but the information has not yet been updated on the Tax Administration Information System, the taxpayer may transmit feedback verifying the tax payment, accompanied by scanned copies/photos of the state budget payment receipts, to the tax authority electronically via the Tax Administration Information System. The tax authority shall update the information and issue a notice revoking the temporary exit suspension on the system immediately upon receipt of the taxpayer's feedback.

c) For immigration authorities: The immigration authority shall execute the revocation of the temporary exit suspension immediately upon receiving the notice from the tax authority's system.

6. Methods of Data Connection, Transmission, and Receipt among Tax Authorities, Immigration Authorities, and Taxpayers:

a) Notices of temporary exit suspension, extension, and revocation of temporary exit suspension shall be transmitted to the immigration authority via real-time data exchange between the Tax Administration Information System of the tax authority and the system of the immigration authority.

b) Where prerequisites for real-time electronic data transmission under this Article are not yet met, notices of temporary exit suspension, extension, and revocation shall be served via postal services among the tax authority, the taxpayer, and the immigration authority.