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 04, 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 04, 2026
The list of taxpayers who have been notified of a temporary travel ban includes:
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Bui Khac Tho – Director of Tran Ngoc Hanh Trading and Service Company Limited
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Le Duc Long – Legal Representative of Tin Phat Trading and Services Co., Ltd. EXP
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Nguyen Quang Huy – Legal Representative of Nhat Quan Anh Trading Company Limited
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Nguyen Duc Khoa – Legal representative of Khoi Minh Tin Production and Trading Service Co., Ltd.
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Le Duong Vuong – Director of Central Vietnam Event Organizing Company Limited
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Cao Thi Song Ngoc – Director of Song Ngoc Color Co., Ltd.
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Nguyen Manh Tuan – Director of Deao Vietnam Elevator Co., Ltd.
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Tran Thi Tuyet Mai – Director of Thien Phuc Coffee Production and Trading Service Cooperative
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Vo Duc Thu – Director of Cam Phu Investment and Development Co., Ltd.
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Phan Minh Son – Director of FFG Joint Stock Company
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Phan Thi Hien – Director of Phan Thi Investment Trading and Service Company Limited
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Du Van Thu – Director of An Gia Binh Architecture Co., Ltd.
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Dam Khanh Vy – Director of Bach Ky Lam Trading and Services Co., Ltd.
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Tran Quoc Dieu – Director of Tan Loc Phat Investment Services Co., Ltd.
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Dang Van Ninh – Legal Representative of S24 – Viet Han Security Services Co., Ltd.
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Luong Thi Thao – Director of MGS Door Manufacturing Joint Stock Company