In order to ensure the rule of law regarding taxation and recover outstanding state budget debts, tax authorities nationwide continue to strengthen enforcement measures, including temporarily suspending the exit of many individuals and legal representatives of businesses with outstanding tax debts.
Below is updated information on the list of taxpayers prohibited from leaving the country, according to the latest announcement from the Tax Department dated April 11, 2026, and details of the regulations on the threshold for applying temporary exit ban measures under Decree 49/2025/ND-CP.
Regulations on the threshold for applying temporary travel bans.
Article 3 Decree 49/2025/ND-CP dated February 28, 2025 stipulates:
1. Individuals and business owners who are subject to enforcement of administrative decisions regarding tax management and have outstanding tax amounts. debts of 50 million VND or more and the amount of tax owed has The submission deadline has passed by more than 120 days..
2. Individuals who are the legal representatives of enterprises, cooperatives, or cooperative unions that are subject to enforcement of administrative decisions on tax management and have outstanding tax amounts. debts of 500 million VND or more and the amount of tax owed has The submission deadline has passed by more than 120 days..
3. Individuals engaged in business, business owners, and individuals who are legal representatives of enterprises, cooperatives, and cooperative unions. No longer operating at the registered address. There is an amount of tax owed that is overdue according to regulations and after the period 30 days from the date the tax authority notifies Regarding the imposition of a temporary travel ban on individuals who have not fulfilled their tax obligations.
4. Vietnamese citizens who emigrate to settle abroad, Vietnamese citizens residing abroad, and foreigners who, before departing from Vietnam, have outstanding tax debts that are overdue and have not yet fulfilled their tax obligations.
Article 4 The decree also stipulates:
If the taxpayer has fulfilled their tax obligations, the tax authority shall immediately issue a notice to cancel the temporary travel ban to the immigration authority. The immigration authority shall cancel the temporary travel ban within 24 hours of receiving the notice from the tax authority.
List of taxpayers with latest travel ban notices as of April 11, 2026
The list of taxpayers who have been notified of a temporary travel ban includes:
- Ha Sa Nah – Legal Representative of ANA PTTC Trading and Import-Export Company Limited
- Phan Huu Dung – Legal Representative of 168 Steel and Sheet Metal Trading Joint Stock Company
- Tran Thi Thanh Pha – Legal Representative of CHUM GARDEN RESTAURANT CO., LTD.
- Vang Tuyet Nghi – Legal Representative of KHANG HY INVESTMENT TRADING IMPORT EXPORT COMPANY LIMITED
- Nguyen Ngoc Cat – Legal Representative of HCM Concrete Company Limited
- Le Quang Tien – Legal Representative of TNA LAND REAL ESTATE SERVICES CO., LTD.
- Le Thi Thu Thuy – Legal Representative of LILY LAND COMPANY LIMITED
- Nguyen Van Sy – Legal Representative of DIAMOND ARENA COMPANY LIMITED
- Ms. Van Thi Thanh Loan – Legal Representative of THANH LOAN GENERAL TRADING COMPANY LIMITED
- Pham Le Quoc Viet – Legal Representative of QUOC VIET TECHNOLOGY BUSINESS CO., LTD.
- Do Quang Nhat – Legal Representative of PM BAKERY COMPANY LIMITED
- Nguyen Thanh Tam – Legal Representative of ANH HONG IMPORT EXPORT TRADING SERVICE COMPANY LIMITED
- Nguyen Thi Ngoc Dung – Legal Representative of CANDY COFFEE COMPANY LIMITED
- Nguyen Van Tu – Legal Representative of PHU QUOC TRANSPORTATION SERVICES TRADING COMPANY LIMITED
- Nguyen Thanh Binh – Legal Representative of GAMMA REAL PHU HUNG JOINT STOCK COMPANY
- Pham Thi Huynh Nhu – Legal Representative of AYP PLASTIC MANUFACTURING AND TRADING COMPANY LIMITED
- Pham Ngoc Bao – Legal Representative of BAO CAT TRADING AND SERVICE COMPANY LIMITED
- Pham The Binh – Legal Representative of AN BINH INVESTMENT DEVELOPMENT TRADING AND SERVICE COMPANY LIMITED