Decree 49/2025/ND-CP, issued by the Government of Vietnam on February 28, 2025, specifies the threshold for tax arrears and the duration of debt to apply temporary exit bans to individuals and organizations obligated to pay taxes.
The goal is to strengthen tax administration, ensure tax debt recovery, and create a transparent mechanism for notifying, implementing, and revoking temporary travel bans.
Tax amounts and payment terms in cases of temporary travel bans.
1. Individual business owners, household business owners This falls under the category of cases subject to enforcement of administrative decisions regarding tax management, with outstanding tax debts. 50 million or more and the amount of tax owed is overdue. over 120 days.
2. Individuals are legal representative of the businessCooperative societies and cooperative unions that are subject to enforced execution of administrative decisions on tax management and have outstanding tax debts. from 500 million VND or more, and the amount of tax owed has exceeded the prescribed payment deadline. over 120 days.
3. Individuals engaged in business, business owners, and individuals acting as legal representatives of enterprises.cooperatives, cooperative unions No longer operating at the registered address, with outstanding tax debts overdue, and after 30 days. from the date the tax authorities announce that they will apply the measure of prohibiting departure from the country if the tax payment obligations have not been fulfilled.
4. Vietnamese citizens who emigrate to settle abroad, Vietnamese citizens residing abroad, and foreigners who have outstanding tax debts before leaving Vietnam. past the submission deadline According to regulations, they have not yet fulfilled their tax obligations.
How exactly is a temporary travel ban applied?
First, it is necessary to define what constitutes "being subject to compulsory enforcement of administrative decisions regarding tax management"?
Base Tax Administration Law 2019 regulations:
Article 124. Cases of compulsory enforcement of administrative decisions on tax management
1. Taxpayers who have outstanding tax debts exceeding 90 days from the deadline for payment as stipulated by law.
2. Taxpayers who have outstanding tax debts when the extended tax payment deadline expires.
3. Taxpayers with outstanding tax debts engage in asset dissipation or absconding.
4. Taxpayers who fail to comply with administrative penalty decisions regarding tax management violations within the time limit specified in the administrative penalty decision, except in cases where the enforcement of the penalty decision is postponed or temporarily suspended.
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Therefore, based on Decree 49-2025-ND-CP stipulates the threshold for applying temporary travel bans. and Article 124 Tax Administration Law 2019 As mentioned above, the amount of tax debt that qualifies for a temporary travel ban can be summarized as follows:
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Individual business owners, household business owners: If you owe 50 million VND or more in taxes, are overdue by 120 days, and are subject to tax enforcement, you need to monitor the notifications.
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The legal representative of the business: If a business owes 500 million VND or more, is overdue for 120 days, and is subject to tax enforcement, you risk having your departure from the country postponed.
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The person is no longer active at the registered address.: Check the public notices from the tax authorities.
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Foreign residents or foreigners: Make sure you have no outstanding tax debts before you leave the country.
Procedures for implementing and canceling temporary travel bans.
📅 The time and method of notification will determine the implementation of the temporary travel ban.
➡️ For individuals as stipulated in Clauses 1 and 2 of Article 3 of the Decree (That is Individual business owners, household business owners, and legal representatives of enterprises.When a taxpayer is subject to enforcement of an administrative decision on tax management as stipulated in Article 124 of the Law on Tax Administration, the tax authority directly managing the taxpayer shall immediately notify this individual of the following: will apply measures to temporarily suspend exit from the country. by electronic means via electronic tax transaction account (Personal Etax or Business Tax Account) of the taxpayer.
In case the notice cannot be sent electronically, the tax authority shall notify on the tax authority's website.
➡️ For taxpayers as stipulated in Clause 3, Article 3 of this Decree (This means individual business owners, household business owners, and individuals who are the legal representatives of enterprises, cooperatives, and cooperative unions. No longer operating at the registered address.), the tax authority directly manages the taxpayer. The tax authority's website will announce the imposition of a temporary travel ban. Immediately after issuing the Notice regarding the taxpayer not operating at the registered address.
➡️ For taxpayers as stipulated in Clause 4, Article 3 of this Decree That is Vietnamese citizens leaving the country to settle abroad, Vietnamese citizens residing abroad, and foreigners before leaving Vietnam.), the tax authority directly managing the taxpayer will send a notification about the temporary suspension of exit from the country to the taxpayer electronically. via electronic tax transaction account (Etax) of the taxpayer immediately upon receiving information about Vietnamese citizens preparing to leave the country to settle abroad, Vietnamese citizens residing abroad, or foreigners preparing to leave the country.
In case the notice cannot be sent electronically, the tax authority shall notify on the tax authority's website.
⏳ Timeframe for taxpayers notified to rectify the situation
After 30 days from the date of sending the notice to the taxpayer as stipulated in Clauses 1, 2, and 3 of Article 3 of this Decree (that is Individuals, legal representatives of businesses belonging to tax debt and individuals, the legal representatives of the business. No longer operating at the registered address.) regarding the application of measures to temporarily suspend the exit of taxpayers Tax payment obligations have not been fulfilled.The tax authority directly managing the taxpayer issues a document regarding the temporary suspension of exit from the country and sends it to the immigration authority for implementation.
Therefore, if notified, you have 30 days to pay your taxes.
🚀 Cancellation of the temporary travel ban
If the taxpayer has fulfilled their tax obligations, the tax authority shall immediately issue a notice canceling the temporary travel ban to the immigration authority. The immigration authority shall then proceed with the necessary actions. Cancel the temporary travel ban within 24 hours. from the moment of receiving notification from the tax authorities.
Notifications regarding temporary or canceled exit bans are sent to immigration authorities via digital data transmission between the tax authority's information technology system and the immigration authority's system. If electronic transmission is not possible, the tax authority will send the temporary or canceled exit ban notification to the immigration authority in paper form.
Solutions to avoid being temporarily detained from leaving the country.
Taxpayers should check their tax debt information and their travel ban status through the following means:
🔍 Tax Department Website:
Step 1: Access the official website of the General Department of Taxation (https://gdt.gov.vn/).
Step 2: Select either "Online Services" or "Search".
Step 3: Log in using your assigned personal or business account.
Step 4: Select either "Look up tax debt" or "Look up information on temporary travel ban".
Step 5: Enter the required information such as tax identification number, business name, or individual name.
Step 6: View the search results and save the information if needed.
🔍 Etax app:
Step 1: Download the Etax app from the App Store (iOS) or Google Play (Android).
Step 2: Register and log in using your personal or business information.
Step 3: Select the "Search" option.
Step 4: Select "Look up tax debt" or "Look up information on temporary travel ban".
Step 5: Enter the required information such as tax identification number, business name, or individual name.
Step 6: View the search results and save the information if needed.
Based on these guidelines, businesses and individuals should take note and review their fulfillment of state budget obligations as prescribed to minimize risks of tax debt enforcement, including temporary travel bans. Specifically:
- Checking daily: Conduct regular checks on tax debts to ensure there are no outstanding payments.
- Update information: Please update the notification address and contact information promptly whenever there are changes.
- Full and timely payment: Ensure that all taxes due are paid in full and on time.
Frequently Asked Questions about Departure Stoppage Due to Tax Debt
I owe taxes but haven't been subjected to enforcement action yet. Will I be temporarily banned from leaving the country?
No. For individual business owners (with debts of 50 million VND or more) and legal representatives of businesses (with debts of 500 million VND or more), in addition to the debt and overdue period of 120 days, you must also meet the following conditions: being compelled to execute an administrative decision regarding tax management. The suspension has just been applied.
After receiving the travel ban notice, will my departure be immediately postponed?
No. After receiving notification from the tax authorities, you have 30 days to fulfill your tax obligations. If the tax remains unpaid after this period, the tax authorities will officially request the immigration authorities to apply a temporary travel ban.
Can I check if I have been temporarily detained from leaving the country?
You can check this on your electronic tax transaction account or on the tax authority's website.
You can check this on your electronic tax transaction account or on the tax authority's website.
Immediately after fulfilling tax obligations, the tax authorities will issue a notice canceling the temporary travel ban. The immigration authorities will process it within 24 hours. after receiving the notification.
If I need to leave the country urgently but my departure is delayed due to tax debts, what can I do?
You need Pay all outstanding tax debts immediately.Then, contact the tax authorities to request the cancellation of the travel ban. This process may take up to a maximum of 20 days. for 24 hours.
Does a travel ban apply to shareholders of a company that owes taxes?
No. Only people legal representative of newly established businesses or individuals subject to temporary travel bans.
If I had left Vietnam before my departure was temporarily suspended, would that have affected me in any way?
If you left Vietnam before the suspension decision took effect, you You will still be subject to controls upon re-entry. Vietnam and may require payment of outstanding tax debts before being allowed to leave the country again.
I'm no longer running a business, but I'm still facing a travel ban. What should I do?
You need to complete the proper business termination procedures and work with the tax authorities to settle any outstanding debts (if any). If you have fulfilled all tax obligations, you can request the tax authorities to issue a notice canceling the temporary travel ban.
Can I request an extension for filing my taxes to avoid a deferral?
Decree 49/2025/ND-CP does not provide for tax payment extensions in this case. You need to pay by the deadline of 30 days after notification to avoid postponement.
I'm about to emigrate and settle abroad. How should I handle my tax debts?
If you have overdue tax debts, you will be notified and required to pay them immediately before departure. Otherwise, your stay will be suspended until you fulfill your tax obligations.