Tickets booked, passports valid, but many people are shocked to learn they are banned from leaving the country while going through customs at the border due to an outstanding tax debt. Proactively checking taxes regularly and fulfilling tax obligations on time is crucial to ensuring that business trips, vacations, and studies abroad are not canceled at the last minute.
Who is subject to a temporary travel ban?
Decree 252/2026/ND-CP The regulations dated February 30, 2026, clearly define the debt threshold and repayment period as conditions for applying the temporary suspension measure, dividing the subjects into four groups.
| Subject | Debt threshold | Overdue time |
| Individual business owners, household business owners | From 50 million VND or more | Over 120 days |
| Beneficiary owner, legal representative of enterprises and cooperatives | From 500 million VND or more | Over 120 days |
| The taxpayer is not operating at the registered address. | No tax debt threshold applies. | After 120 days from the date of notification |
| Vietnamese people residing abroad; foreigners before departure | Any overdue debts. | When tax obligations have not been fulfilled |
ⓘ New update: For taxpayers Not operating at the registered address (Status 06) If, after 120 days from the date of notification by the tax authority, the procedure for restoring or terminating the tax identification number is not carried out, there is sufficient grounds to apply coercive measures. regardless of whether or not there are outstanding tax debts. (follow Official Document 5622/CT-NVT).
💡 Procedure for applying temporary suspension measures
The travel ban will only take effect 30 days after the date of notification. If tax obligations are fulfilled within this period, the ban will be lifted.
Where can I look up information on tax debts and temporary travel bans?
The eTax Mobile app is the most direct information channel for individuals to check their tax status. Notifications of temporary travel bans will be sent directly by the tax authorities to the taxpayer's electronic tax account via the app. The lookup process consists of only two steps:
In addition, taxpayers should also check their tax obligations section ("Tra cứu nghĩa vụ thuế") to view details of outstanding taxes and late payment penalties. This step helps detect early signs of overdue tax debts or signs of identity theft where taxpayers are inadvertently registered as the owner of another business — risks that can lead to unintended tax debt.
If you have not registered for electronic transactions, please check the Tax authority's online portal (https://gdt.gov.vn/wps/portal/Home/nt/xc). According to Decree 49/2025/ND-CP, all documents regarding temporary suspension, extension, or cancellation of temporary travel bans are publicly posted on the tax authority's portal. Taxpayers can search by individual name or tax identification number.
In addition, taxpayers can also look up the information directly on the General Department of Customs' website (https://www.customs.gov.vn/). The process consists of 03 steps:
⚠️ Don't wait until the last minute before your flight to deal with it!
After your tax obligations are settled, the electronic tax system needs time to process the information and issue a cancellation notice to the immigration authorities. If you discover you are currently under a travel ban, plan to address it at least a few days before your trip.