On June 30, 2026, Decree 252/2026/ND-CP officially stipulated the threshold amount of tax debt and the debt period as grounds for temporary travel bans. Most notably, this measure is directly linked to immigration authorities — and many people only discover they are subject to a ban while going through procedures at the airport.
📌 KEY POINT
If you are a business owner, self-employed individual, or the legal representative of a business, please check your tax obligations status. before each trip abroadIn cases where an individual is banned from leaving the country due to tax arrears, the tax authorities will send a notification 30 days in advance.
Who is subject to a temporary travel ban?
Decree 252/2026/ND-CP Four groups of individuals with different debt thresholds have been identified. This is the first thing to check to determine if you qualify.
Individual business owners and household business owners Departure from the country due to tax arrears. 50 million or more they Overdue submission by more than 120 daysThis threshold is much lower than that for businesses, so household businesses are the most likely to encounter problems and are often the most complacent, as many are not familiar with monitoring their tax obligations through electronic channels.
Beneficiary owner, legal representative This applies to businesses and cooperatives when the entity owes taxes. 500 million or more , and Overdue submission by more than 120 daysNote: The person banned from leaving the country is the legal representative, not the legal entity — meaning the director or the person named on the registration will be prohibited from leaving until the organization fulfills its tax obligations.
Individual business owners, household business owners, legal representatives, and beneficial owners of the entity. No longer operating at the registered address. After 120 days from the date of the notice, the procedure for restoring/terminating the tax identification number has still not been completed. The majority of "only finding out about the delay upon arrival" cases fall into this category, as the business has ceased operations but has not yet completed the procedure for terminating its tax identification number.
Vietnamese citizens who emigrate to settle abroad, Vietnamese citizens residing abroad before departing from Vietnam, and foreigners before leaving Vietnam., if there is still outstanding tax that is overdue.
THREE NUMBERS TO REMEMBER
| 50 million Tax debt threshold for household businesses and individual business owners. |
500 million Tax debt threshold for the legal representative of a business. |
120 days The number of days overdue will be used as grounds for enforcing compliance. |
⚠️ Case Not operating at the registered address After 120 days without carrying out the procedure to restore or terminate the validity of the tax identification number, there is sufficient grounds to apply enforcement measures, regardless of whether there is tax debt or not.
What is the procedure for temporarily suspending departure from the country?
The order to temporarily suspend travel due to tax arrears does not take effect immediately after issuance. The decree outlines a three-step process with a 30-day buffer period—this timeframe provides taxpayers with the opportunity to settle their debts before the suspension occurs.
Where will the notification be sent? The temporary travel ban notice is sent electronically to the Immigration Department and to the individual concerned. via electronic tax transaction account (eTax) – or the residential address via postal mail if electronic transactions have not been registered. If the notification cannot be sent electronically, the tax authority will make a public announcement on its website.
Because notifications are sent via electronic channels, if taxpayers have not activated and monitored their electronic tax accounts, the biggest risk is that notifications may have been sent without their knowledge.
How can we avoid being affected?
The main risk leading to this enforcement measure lies in "not knowing." By proactively controlling information, taxpayers can eliminate this risk. Here are some things to do regularly, not just before a trip.
Install and use eTax Mobile. Log in using your personal or business identification code to receive all notifications and warnings from the tax authorities electronically. This is the fastest way to find out if you are subject to any regulations as soon as the tax authorities issue a notice.
Check your periodic tax obligation status. via eTax Mobile or the Administrative Procedure Resolution Information System. Regular checks help detect small late payments early—a common reason why the "not operating at registered address" group gets into trouble, even if the amount is insignificant.
Ensure that business registration information is fully and accurately updated. and provide timely notification when changes occur. Most serious problems arise from businesses relocating or ceasing operations without promptly updating the business registration authority.
Complete the procedures for ceasing operations. Proper procedures for ceasing business operations include terminating the tax identification number and settling all tax obligations. A business that "closes but hasn't been properly dissolved" still leaves outstanding tax obligations — and the legal representative is the one who bears the consequences later.
Proactively check your temporary travel ban status. Before every trip abroad, this is the final and simplest step, but it's the most important preparation to help you avoid being detained at the border.
Where can I check my travel ban status?
Taxpayers can directly check their travel ban status on the tax authority's portal:
SEARCH HERE
https://www.gdt.gov.vn/wps/portal/Home/nt/xc
Proactively checking your taxes regularly and fulfilling your tax obligations on time is not just about compliance—it's about protecting your own plans for work, travel, and study abroad.
👉 See more: Instructions on how to check your temporary entry/exit suspension status.
With Household businesses currently operating, enterprises preparing for dissolution., or the unit shows signs "Not operating at the registered address"Therefore, the review and settlement of tax obligations should be handled before the risk of temporary travel ban arises.
Contact the Expertis team today for assistance in reviewing your tax debt status, completing the procedures for terminating your tax identification number, and handling outstanding tax obligations in accordance with regulations.
Update line
Temporary travel ban for taxpayers who are not operating at their registered address: Regardless of whether they have outstanding tax debts or not.
“1.1.1. Temporary suspension of departure
...
The application of temporary travel bans to the aforementioned cases. regardless of whether the taxpayer has outstanding tax debts or not."