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 Ho Chi Minh City during the period from April 6, 2026 to April 12, 2026, and details of the regulations on the threshold for applying temporary exit ban measures according to 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 who have been notified of temporary travel bans during the period from April 6, 2026 to April 12, 2026.
The list of taxpayers who have been notified of a temporary travel ban includes:
- Dang Dai Vy – Director of Nguyen Phuc Trading and Service Company Limited
- Nguyen Tran Duc Hien – Branch Director of Thoi Dai Goods Delivery and Logistics Company Limited
- Nguyen Thi Dieu Phuong – Director of Mac Duy Net Construction Investment Co., Ltd.
- Ms. Dinh Thi Hai Yen – Legal Representative of Thai Binh Branch, Nam Ha Noi Industrial Catering Joint Stock Company
- Pham Thi Bich Trang – Legal Representative of Seehome Co., Ltd.
- Dinh Thi Le Thu – Director of Cong Duy Co., Ltd.
- Nguyen Xuan Ngoc – Director of Ngoc Chau Hung Production, Trading and Service Company Limited