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 29, 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.
👉 See more: Instructions on how to check your temporary entry/exit suspension status.
List of taxpayers with latest travel ban notices as of April 29, 2026
The list of taxpayers who have been notified of a temporary travel ban includes:
- Le Tien Si – Thien An General Construction Services Co., Ltd.
- Truong Manh Hung – Gold Lan Investment Construction and Trading Company Limited
- Tran Minh Hanh – Cosevco 11 Cement Factory Branch
- Nguyen Hai Dang – The Sang Investment and Construction Joint Stock Company
- Hoang Dung Man - TH Hoang Thanh Investment Joint Stock Company
- Tran Huu Duc – Duc Ly General Trading and Manufacturing Company Limited
- Tran Dinh Truong – Phong Nha Adventure Investment Joint Stock Company
- Nguyen Duy Kien – Phuc Hong Phat General Trading Company Limited