The Government has issued Decree No 49/2025/ND-CP, stipulating four cases of tax debt where exit from the country will be suspended. This regulation has been effective  since March 1.

Under this decree, individuals and entities with outstanding tax debts will face exit suspension if they do not pay their taxes within 30 days of receiving notification from the tax authority. The immigration management agency will be notified to carry out procedures for temporary exit suspension in the following cases:

First, individual business owners and household business owners subject to enforcement of administrative decisions on tax management with a tax debt of VND50 million (nearly $1,960) or more, and the tax debt has exceeded the regulatory payment deadline by over 120 days.

Second, legal representatives of enterprises, cooperatives, and cooperative unions subject to enforcement of administrative decisions on tax management with a tax debt of VND500 million (nearly $19,600) or more, and the tax debt has exceeded the regulatory payment deadline by over 120 days.

Third, individual business owners, household business owners, and legal representatives of enterprises, cooperatives, and cooperative unions who are no longer operating at the registered address with tax debts exceeding the regulatory payment deadline, and after 30 days from the date the tax authority notifies them of the application of exit suspension measures, have not yet fulfilled their tax payment obligations.

Fourth, Vietnamese individuals leaving the country for overseas settlement, Vietnamese individuals residing overseas, and foreigners before leaving Vietnam with tax debts exceeding the regulatory payment deadline and have not yet fulfilled their tax payment obligations.