Latest list of taxpayers whose departure is temporarily suspended as of April 06, 2026

Clause 1 Article 28 Decree 252/2026/ND-CP The regulations dated June 30, 2026 stipulate:

1. Cases of temporary travel ban include:

a) Individual business owners, household business owners This falls under the category of enforced execution of administrative decisions regarding tax management involving tax amounts. debts of 50 million VND or more and this tax debt has The submission deadline has passed by 120 days or more.;

b) Individuals are business owners benefit According to the Law on Enterprises, an individual who is the legal representative of an enterprise, cooperative, or cooperative union that is subject to enforcement of an administrative decision on tax management, and has a tax liability. debts of 500 million VND or more and this tax debt has The submission deadline has passed by 120 days or more.;

c) Individuals engaged in business, household business owners, individuals who are beneficial owners of enterprises as stipulated in the Enterprise Law, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions, in cases where the tax authorities have sufficient grounds to determine and have issued a notice to the taxpayer. Not operating at the registered address according to regulations, after 120 days from the date the tax authority issues the notice without following the procedures for restoring or terminating the tax identification number as prescribed;

d) Foreign individuals who have outstanding tax debts that are overdue and have not yet fulfilled their tax obligations;

d) Individuals who are Vietnamese citizens leaving the country to settle abroad, or individuals who are Vietnamese citizens residing abroad but who, before leaving Vietnam, have outstanding tax debts that are overdue and have not yet fulfilled their tax obligations.

Paragraphs 5 and 6 of Article 28 The decree also stipulates:

5. Procedure for canceling a temporary travel ban:

a) For tax authorities:

a.1) For taxpayers falling under the cases specified in points a and b of Clause 1 of this Article, the tax authority, through the Tax Management Information System, shall issue a notice to cancel the temporary travel ban immediately after determining that the taxpayer has fulfilled their tax obligations and the outstanding tax amount is below VND 50 million for individual businesses and household businesses, or VND 500 million for enterprises, cooperatives, and cooperative unions, or the tax debt is written off according to regulations;

a.2) For taxpayers falling under the cases specified in point c, clause 1 of this Article, the tax authority shall issue a notice to cancel the temporary travel ban when the taxpayer submits a request to restore their tax identification number, fulfills the obligation to file tax returns and pays outstanding tax debts, and the remaining tax debt is below VND 50 million for individual businesses and household businesses, or VND 500 million for enterprises, cooperatives, and cooperative unions, or when the taxpayer's tax identification number is terminated according to regulations;

a.3) For taxpayers falling under the cases specified in points d and e of Clause 1 of this Article, the tax authority, through the Tax Management Information System, shall issue a notice canceling the temporary travel ban immediately after determining that the taxpayer has fulfilled their tax obligations or has had their tax debt written off as prescribed;

b) In cases where the taxpayer has fulfilled their tax obligations as stipulated in point a above, but the information has not yet been updated on the Tax Management Information System, the taxpayer shall send feedback confirming the tax payment, along with a copy of the payment receipt, to the tax authority electronically through the Tax Management Information System. The tax authority shall update the information and issue a notice canceling the temporary travel ban on the system immediately upon receiving the taxpayer's feedback;