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 02, 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 02, 2026
The list of taxpayers who have been notified of a temporary travel ban includes:
- Pham Tuan – Thanh Dat Electronics, Refrigeration and General Services Co., Ltd.
- Vo Quoc Hoai – Hoai Linh General Trading Company Limited
- Le Sy Tien – Le Huy Trading and Services Co., Ltd.
- Vo Dai Duong – SIM Dai Duong Trading & Services Co., Ltd.
- Tran Thi Tu Linh – Gia Long Trading and Transportation Company Limited
- Dang Van Tuat – TH Thanh Nhan Consulting and Construction Co., Ltd.
- Tran Dinh Tien – Vietnam Architecture and Construction Company Limited
- Le Thanh Ngoc – TH Hoang Ha Trading and Service Company Limited
- Vo Anh Linh – Tan Thinh Phat Transport Company Limited, Quang Binh
- Truong Thi Len – Trade and Service, Kiem Len
- Nguyen Hoang Long – Tan Dai Duong Travel Company Limited
- Pham Van Cong – Thanh Cong Travel Co., Ltd.
- Ngo Trong Tan – Quang Thang Construction Consulting and Investment Company Limited
- Nguyen Hai Long – Quang Binh Transport Cooperative No. 1
- Nguyen Van Hung – Hung Hoan Transport, Trade and Construction Company Limited
- Pham Ngoc Thanh – QB Global Labor Export Company Limited
- Nguyen Van Luc – Thanh Hung Fine Woodworking Services and Production Company Limited
- Bui Van Hung – Hung Phat Telecom Co., Ltd.
- Le Xuan Binh – Ngu Binh Investment and Trading Service Company Limited
- Pham Thi My Hanh – Hung Phong General Trading and Service Company Limited
- Nguyen Van Quyen – Korea Mart Quang Trach Co., Ltd.
- Pham Ba Duy – Hoang Duy Phat Construction and Installation Co., Ltd.
- Dau Ba Lan – Phuong Binh Trading Enterprise
- Tran Quang Minh – Song Loan Trading and Construction Co., Ltd.
- Cao Thi Huong – Linh Loan Private Enterprise
- Nguyen Van Luoc – Canh Duong Seafood Processing Complex
- Nguyen Ngoc Dong – Phuong Dong General Trading and Service Company Limited
- Le Xuan Binh – Ngu Binh Company Limited
- Doan Duc Hanh – Duc Hanh Service and Trading Company Limited
- Pham Van Phuong – Moc Phuong Trading and Service Company Limited
- Tran Quoc My – Nam My Transport Company Limited
- Tran Dinh Tien – Kien Tao Viet Architecture and Construction Co., Ltd.
- Nguyen The Hung – Hung Hue General Trading Company Limited
- Nguyen Van Hung – Huong Tien Co., Ltd.