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 08, 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 08, 2026
The list of taxpayers who have been notified of a temporary travel ban includes:
- Nguyen Son Ha – Minh Nghia Yen Bai Co., Ltd.
- Ha Van May – Lac Hong Company Limited
- Khuat Van Loi - Branch of Thanh Loi Co., Ltd. in Mu Cang Chai District
- Nguyen Thi Huong – Hung Loan Co., Ltd.
- Nguyen Quang Vinh – Dai Viet Yen Bai Limited Liability Company
- La Tuyet Trinh – Western Region Tourism and Trade Joint Stock Company, Yen Bai Province
- Hoang Thi Kim Thuy – Duong Bach Private Enterprise – Van Chan
- Nguyen Xuan Bac – Xuan Bac Private Enterprise
- Nguyen Van Tiep – Tay Bac T&B Trading and Construction Co., Ltd.
- Vu Duc Xuan – Xuan Ngoc Private Enterprise
- Le Minh Duc – Phuc Long Nghia Lo Co., Ltd.
- Nguyen Ngoc Nghi – Dong Tam Cooperative
- Khang Thi Ke – Mu Cang Chai Ginseng Cooperative
- Nguyen Duc Khai – Ngoc Loi Garment Co., Ltd.
- Truong Tuan Anh – Anh Tuan Private Enterprise
- Nguyen Minh Hung – Hung Duong CT Co., Ltd.
- Nguyen Huu Loc – Loc Mai Registration Company Limited
- Phan Ngoc Van – The Nhat Forestry Products Co., Ltd.
- Dang Van Chinh – Dang Chinh Company Limited
- Vu Van Dong – Tan Cuong Phu Nham Co., Ltd.
- Nguyen Thi Thuy – Lien Phat General Service Cooperative
- Dang Mai Quyen – Mai Quyen Joint Stock Company
- Nguyen Van Ho – Tuan Thuy Private Enterprise
- Nguyen Huu Chung – Northwest Agricultural and Handicraft Cooperative
- Tran Anh Tan – Anh Tan Construction Co., Ltd.
- Nguyen Ngoc Tan – Phu Duc Private Enterprise
- Nguyen Thi Thu Hien – Hung Huy Yen Bai Co., Ltd.
- Nguyen Minh Ngoc – Thanh Ngoc Limited Liability Company
- Vu Manh Cuong – Tien Minh Ecological Materials Joint Stock Company – Yen Bai
- Bui Mai Nga – Mai Nga Private Enterprise
- Giàng Chứ Ly – La Pán Tẩn Cooperative
- Bui Quang Thuong – Suoi Bu Tea Factory
- Tran Minh Chien – Hanoi Beer – Yen Bai Company Limited
- Le Manh Hung – Hung Tung Co., Ltd.
- Dao Dang Nam – Nam Hai Private Enterprise
- Pham Minh Quang – YB Western Ornamental Plants Co., Ltd.
- Pham Thi Thanh – Thien Thanh Private Enterprise
- Ngo Van Khoi – Ngo Minh Trading and Construction Company Limited
- Phan Trong Phuong – Moc Duc Transport Company Limited Branch in Nghia Lo
- Tran Manh Hung – Hung Cuong YB Co., Ltd.
- Pham Thi Thuy – Phuong Than Co., Ltd.
- Pham The Song – Song Huyen Construction Cooperative
- Dinh Ba Tam – Tam Hoa Private Enterprise
- Dinh Quang Chien – Chien Nga Construction Materials Private Enterprise
- Nguyen Thanh Ha – Hoa Dai Tin Construction Investment Joint Stock Company
- Luong Van Nong – Cuong Thinh YB Limited Liability Company
- Le Van Ky – Ky Ngan NL Private Enterprise