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 12, 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 12, 2026
The list of taxpayers who have been notified of a temporary travel ban includes:
- Thai Doan Trong – Thai An Trading and Service Company Limited
- Phan Minh Cong – Chau Long Private Enterprise
- Nguyen Thanh Binh – Duc Anh General Trading and Service Company Limited
- Nguyen Ngoc Khoa – Khoa Nguyen Construction Co., Ltd.
- Hoang Thi Mai – Phong Thuy Trading Company Limited
- Ha Van Dung – Hoang Gia General Construction Company Limited
- Nguyen Van Khach – Dat Hien Trading and Service Joint Stock Company
- Nguyen Van Hoa – Minh Tam Trading, Service and Human Resources Development Joint Stock Company
- Nguyen Hong Can – Golden Quang Binh Trading and Services Co., Ltd.
- Hoang Son Hai – Hoang Nguyen Khoi Trading and Service Company Limited
- Nguyen Huu Dang – Kien Moc Architectural and Construction Consulting Co., Ltd.
- Le Van Trung – Loc Ninh Korean Trading Company Limited
- Nguyen Son Tung – Tri Thanh General Trading
- Nguyen Ngoc Chinh – STTC Trading and Services Co., Ltd.
- Nguyen Thi Thuy Hang – Khanh Ngoc 68 Co., Ltd.
- Ms. Nguyen Thi Hong - Anh Hong Trading and Service Company Limited
- Phan Nhat An – Kien Giang Greenery Company Limited
- Nguyen Ngoc Lai – Lai Luyet Trading and Service Company Limited
- Nguyen Van Hoi – Thai Binh Construction Consulting Co., Ltd.
- Pham Van Tu – Dieu Linh General Trading Company Limited
- Tran Thi Hanh – Hien Hanh Private Enterprise
- Do Thi Bach Lai – Hong Lai Cooperative for Exploitation, Processing, and Trading of Aquatic Products
- Nguyen Quoc Doan – 919 Construction Investment Company Limited
- Tran Ngoc Si – Tran Gia General Trading and Service Joint Stock Company
- Ha Van Thanh – Song Thanh Production and Trading Service Co., Ltd.
- Doan Van Mien – Duc Ninh General Construction Company Limited
- Nguyen Quang – GFDI Investment Consulting Co., Ltd. – Quang Binh Branch
- Le Khanh Linh – Phu An Construction and Trading Company Limited