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 27, 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 27, 2026
The list of taxpayers who have been notified of a temporary travel ban includes:
- Nguyen Thi Mai – Hoang Yen Private Enterprise Branch
- Mac Van Men - Moc Huong Cao Bang Private Enterprise
- Lieu Chi Thanh – Tuan Thanh Cooperative
- Vuong Van Phong – Phong Dung Cooperative
- Ma Trung Hieu – Quang Lam Cooperative
- Nguyen Van Nang – Toan Nang Cooperative
- Hoang Hoai Duc – Hoang Thanh Viet Co., Ltd.
- Dang Van Toan – Pac Bo Bungalow Co., Ltd.
- Ly Van Thang – CTQ Financial Investment Company Limited
- Be Van Tung – Ha Quang Agriculture and Forestry Company Limited
- Lam Van Giai – Hoa An Tunnel Brick Company Limited
- Le Huu Ninh – Hai Dang Cao Bang Co., Ltd.
- Ha Thi Hang – Na Sa Cooperative
- Nguyen Thi Mai – Hoang Yen Private Trading Enterprise
- Nguyen Van Phong – Phuong Anh Trading and Service Company Limited
- Nguyen Van Phuong – Xuan Phuc Construction Trading and Service One-Member Limited Company
- Dam Van Duong – Long Hung Phat Cao Bang Co., Ltd.