On June 30, 2026, the Government issued Decree No. 252/2026/ND-CP detailing some provisions and measures to organize and guide the implementation of the Law on Tax Administration; On June 30, 2026, the Ministry of Finance issued Circular No. 90/2026/TT-BTC regulating tax registration.
Based on the provisions of Article 28 of Decree No. 252/2026/ND-CP on temporary suspension of exit from the country;
Based on the provisions of Articles 13, 14, 15, and 16 of Circular No. 90/2026/TT-BTC on the termination of tax identification numbers;
Based on the provisions of Articles 17 and 18 of Circular No. 90/2026/TT-BTC on restoring tax identification numbers;
Based on the provisions of Articles 27, 28, 29, and 30 of Circular No. 90/2026/TT-BTC on the termination of tax identification numbers for household businesses and individual businesses;
Based on the provisions of Articles 31 and 32 of Circular No. 90/2026/TT-BTC on restoring tax identification numbers for household businesses and individual businesses.
The application of temporary exit bans must ensure that it is applied to the correct subjects, meets the correct conditions, and follows the correct procedures as stipulated in the Law on Tax Administration and Decree No. 252/2026/ND-CP; it must ensure the legitimate rights and interests of taxpayers; and the cancellation of the temporary exit ban must be carried out immediately when the taxpayer meets the conditions as prescribed. The Tax Department provides guidance on the contents of temporary exit bans and their cancellation as follows:
1. Regarding temporary travel bans and cancellation of temporary travel bans.
1.1. Temporary suspension of departure, cancellation of temporary suspension of departure for enterprises, cooperatives, household businesses, and individual businesses not operating at the registered address (status 06)
1.1.1. Temporary suspension of departure
– According to point c, clause 1, Article 28 of Decree 252/2026/ND-CP, "Individual business owners, 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 authority has sufficient grounds to determine and has issued a notice that the taxpayer is not operating at the registered address as prescribed, and after 120 days from the date the tax authority issued the notice without carrying out the procedure to restore the tax identification number or terminate the validity of the tax identification number as prescribed." This falls under the category of cases where departure is temporarily suspended.
– According to point a.1, clause 3, Article 28 of Decree 252/2026/ND-CP: “…30 days prior to the announcement of the temporary travel ban, the tax authority, through the Tax Management Information System, will send a notification to the taxpayer's electronic tax transaction account regarding the application of the temporary travel ban measure, and will also publicly announce this notification on the tax authority's website.”
Based on the above regulations, the conditions and procedures for applying the temporary travel ban for taxpayers in status 06 have changed compared to the regulations in Decree No. 49/2025/ND-CP. Accordingly:
+ After 90 days from the date the tax authority issues a notice that the taxpayer is not operating at the registered address, if the taxpayer does not carry out the procedure to restore the tax identification number or terminate the validity of the tax identification number, the tax authority will issue a Notice regarding the application of measures to temporarily suspend exit from the country;
+ If, after 30 days from the date the tax authority issues the Notice of Temporary Departure Restriction, the taxpayer still does not carry out the procedure to restore or terminate the tax identification number, the tax authority will issue a Notice of Temporary Departure Restriction against the taxpayer.
The application of temporary travel bans to the above-mentioned cases does not depend on whether the taxpayer has outstanding tax debts or not.
1.1.2. Cancel the temporary travel ban.
a) If the taxpayer is in status 06, perform the procedure to restore the tax identification number.
For individual business owners, household business owners, enterprises, cooperatives, and cooperative unions in status 06, when the taxpayer submits an application to restore their tax identification number and has completed the submission of any missing tax declarations, reports on the use of invoices (for paper invoices as previously regulated, if any), the amount of tax and other revenues payable or owed to the state budget, and the tax authority has already imposed penalties for violations of tax and invoice laws up to the time the taxpayer submits the application to restore their tax identification number as stipulated in point b, clause 1, Article 18 of Circular No. 90/2026/TT-BTC, if the amount of tax owed is less than VND 50 million (for individual business owners and household business owners) or VND 500 million (for enterprises, cooperatives, and cooperative unions), the tax authority shall issue a notice to cancel the temporary travel ban for the taxpayer.
Taxpayers are responsible for fulfilling all tax and invoice obligations to the tax authorities within 30 days from the date the tax authorities issue the Notice regarding tax obligations to be fulfilled before restoring the tax identification number (Notice No. 19.1/TB-ĐKT). If the taxpayer fails to fulfill these obligations within the timeframe stated in Notice No. 19.1/TB-ĐKT, the tax authorities will issue a Notice stating that the tax identification number will not be restored (Form No. 38/TB-ĐKT). In this case, the taxpayer will remain in status 06 and will be subject to a temporary travel ban.
b) In the case where the taxpayer is in status 06, the procedure for terminating the tax identification number must be carried out.
According to point a.2, clause 5, Article 28 of Decree No. 252/2026/ND-CP, taxpayers in status 06, after their tax identification number is terminated, are entitled to have their temporary exit ban lifted. According to Articles 16 and 28 of Circular No. 90/2026/TT-BTC, for taxpayers who are individual business owners, household business owners, enterprises, cooperatives, or cooperative unions in status 06, when the taxpayer submits an application to terminate their tax identification number and completes the submission of any missing tax declarations, reports on the use of invoices (for paper invoices as previously stipulated, if any), the amount of tax and other revenues payable or owed to the state budget; and the tax authority has imposed penalties for violations of tax and invoice laws up to the time the taxpayer submits the application to terminate their tax identification number; The tax authority, in coordination with the customs authority, determines that the taxpayer has fulfilled all obligations related to export and import activities; the taxpayer has complied with the tax audit decision (if an audit is required) and has completed all obligations as prescribed. The tax authority then issues a Notice of Taxpayer Completion of Tax Payment Obligations (Form No. 28/TB-ĐKT) to allow the enterprise to continue with the dissolution and termination procedures at the business registration authority. Simultaneously, the tax authority issues a notice canceling the temporary travel ban for the taxpayer.
1.2. Temporary suspension of exit permits, cancellation of temporary suspension of exit permits for enterprises, cooperatives, household businesses, and individual business owners in the following states: operating, temporarily suspended, awaiting dissolution… (other than state 06)
1.2.1. Temporary suspension of departure
– According to points a and b, clause 1, Article 28 of Decree 252/2026/ND-CP, the following cases are subject to temporary travel bans:
“a) Individuals engaged in business or household business owners who are subject to enforcement of administrative decisions on tax management, have outstanding tax debts of 50 million VND or more, and these tax debts have been overdue for payment for 120 days or more;
b) Individuals who are beneficial owners of enterprises as stipulated in the Enterprise Law, or individuals who are legal representatives of enterprises, cooperatives, or cooperative unions that are subject to enforcement of administrative decisions on tax management, and who have outstanding tax debts of VND 500 million or more, and these tax debts have exceeded the prescribed payment deadline by 120 days or more;”
– According to point a.1, clause 3, Article 28 of Decree 252/2026/ND-CP: “…30 days prior to the announcement of the temporary travel ban, the tax authority, through the Tax Management Information System, will send a notification to the taxpayer's electronic tax transaction account regarding the application of the temporary travel ban measure, and will also publicly announce this notification on the tax authority's website.”.
Based on the above regulations, when enterprises, cooperatives, household businesses, and individual businesses have overdue tax debts exceeding 90 days and above the prescribed threshold (50 million VND for household businesses and individual businesses; 500 million VND for enterprises and cooperatives), the tax authority will issue a notice to apply the measure of temporarily suspending exit from the country. After 30 days from the date the tax authority issues the notice to apply the measure of temporarily suspending exit from the country, if the taxpayer does not make the payment to bring the overdue tax debt below the prescribed threshold, the tax authority will issue a notice to apply the measure of temporarily suspending exit from the country.
1.2.2. Cancel the temporary travel ban.
Based on the provisions of point a.1, clause 5, Article 28 of Decree 252/2026/ND-CP:
– For individual business owners or household business owners who are subject to enforcement measures and have been temporarily prohibited from leaving the country due to outstanding tax debts of VND 50 million or more, and these debts have been overdue for more than 120 days, the tax authority will issue a notice to cancel the temporary travel ban as soon as the taxpayer fulfills their tax obligations, bringing the total outstanding tax amount to less than VND 50 million.
– For taxpayers who are businesses, cooperatives, or cooperative unions subject to enforcement measures and who have been temporarily suspended from leaving the country due to outstanding tax debts of VND 500 million or more, and these debts have been overdue for more than 120 days, the tax authority shall issue a notice to cancel the temporary suspension from leaving the country as soon as the taxpayer fulfills their tax payment obligations, bringing the total outstanding tax amount to less than VND 500 million.
1.3. Temporary travel ban for foreign nationals.
1.3.1. Temporary suspension of departure
– According to point d, clause 1, Article 28 of Decree 252/2026/ND-CP, "Foreign individuals who have outstanding tax debts that are overdue and have not yet fulfilled their tax obligations" This falls under the category of cases where departure is temporarily suspended.
– According to point a.2, clause 3, Article 28 of Decree 252/2026/ND-CP, the tax authority shall immediately issue a notice of temporary suspension of exit when a foreigner has outstanding tax debts that are overdue, without having to issue a notice stating that a temporary suspension of exit measures will be applied.
1.3.2. Cancel the temporary travel ban.
– According to point a.3, clause 5, Article 28 of Decree 252/2026/ND-CP, a foreign individual may have their temporary exit ban lifted immediately after the tax authority determines that the taxpayer has fulfilled their tax obligations.
1.4. Temporary travel ban applies to Vietnamese citizens departing to settle abroad, and to Vietnamese citizens residing abroad.
1.4.1. Temporary suspension of departure
– According to point d, clause 1, Article 28 of Decree 252/2026/ND-CP, "Individuals who are Vietnamese citizens leaving the country to settle abroad, or individuals who are Vietnamese citizens residing abroad but have not yet fulfilled their tax obligations before leaving Vietnam, are eligible for this regulation." This falls under the category of cases where departure is temporarily suspended.
– According to point a.3, clause 3, Article 28 of Decree 252/2026/ND-CP, the tax authority issues a notice of temporary suspension of exit when there are grounds to determine that the individual is a Vietnamese citizen leaving the country to settle abroad, or that the individual is a Vietnamese citizen residing abroad and still has outstanding tax debts.
1.4.2. Cancel the temporary travel ban.
– According to point a.3, clause 5, Article 28 of Decree 252/2026/ND-CP, Vietnamese individuals who leave the country to settle abroad, or Vietnamese individuals residing abroad, may have their temporary travel ban lifted immediately after the tax authority determines that the taxpayer has fulfilled their tax obligations.
2. Regarding the authority to temporarily suspend or revoke exit bans.
Clause 2 of Article 28 of Decree 252/2026/ND-CP stipulates:
2. Authority to notify of temporary travel ban, extension of temporary travel ban, and cancellation of temporary travel ban:
a) The tax authority directly managing the taxpayer has the authority to notify of temporary travel bans;
b) The tax authority that issued the travel ban has the authority to announce the extension or cancellation of the travel ban. If the taxpayer changes their tax authority, the new authority has the power to announce the extension or cancellation of the travel ban for that taxpayer.”
3. Regarding system upgrades to comply with regulations on temporary travel bans, cancellation of temporary travel bans, and information exchange with the Immigration Department.
From July 1st, 2026 to the present, the Tax Department has upgraded its applications to meet the requirements regarding temporary travel bans as follows:
3.1. Added functionality to support the creation of a list of taxpayers whose tax debt is below the threshold for the cancellation of temporary travel bans. and has notified the Tax Departments of provinces and cities to review all businesses, cooperatives, household businesses, and individual businesses that are currently under temporary travel bans. In cases where taxpayers have fulfilled their tax obligations, resulting in the outstanding tax amount being below the prescribed threshold, the tax authorities will issue a notice to cancel the temporary travel ban as prescribed.
3.2. Comply with the notification form regarding temporary suspension of departure. For cases subject to temporary travel ban, including: Notification of the application of temporary travel ban measures, Notification of temporary travel ban, Notification of extension of temporary travel ban, and Notification of cancellation of temporary travel ban as stipulated in Decree No. 252/2026/ND-CP and Circular No. 89/2026/TT-BTC.
3.3. Receiving and utilizing data on the beneficial owners of the business:
On July 22, 2026, the Tax Department and the Department of Private Enterprise and Collective Economic Development signed Coordination Regulation No. 22/QCPH-CT-DNTN stipulating the coordination in exchanging and providing information on beneficial owners of enterprises and cooperatives. The Tax Department requested tax authorities to grant data access rights so that taxpayer management officials can utilize and exploit this data to facilitate the temporary travel ban for individuals who are beneficial owners of enterprises.
3.4. Automatically send and publish notifications:
Notices regarding the application of temporary exit bans, notices of temporary exit bans, notices of extension of temporary exit bans, and notices of cancellation of temporary exit bans issued from the TMS application will be automatically sent to the taxpayer's electronic tax account on the Administrative Procedure Resolution Information System and the registered email address; for individuals, the notice will be sent via the eTax Mobile application. Simultaneously, these notices will be publicly available on the Tax Department's website.
3.5. Perform automatic tax offsetting. Immediately upon receiving the state budget payment receipt from the commercial bank. To automatically cancel the temporary travel ban in a timely manner:
– The system performs the offsetting of tax obligations for taxpayers as soon as it receives the payment documents for state budget contributions from commercial banks;
– Automatically determine eligible cases for cancellation of temporary travel ban ((i) Enterprises, cooperatives, business households, and individual businesses that are in active, temporarily suspended, or awaiting dissolution status… (not in status 06) with total tax debt below the prescribed threshold; (ii) Taxpayers in inactive status at their registered address (status 06) and during the process of terminating their tax identification number, the taxpayer has fulfilled their obligations to the tax authority (changed to status 03 – reason 07) or has had their tax identification number terminated (status 01); (iii) Foreign nationals, Vietnamese citizens leaving the country to settle abroad, and Vietnamese citizens residing abroad who have fulfilled their tax obligations before leaving Vietnam.
– Automatically generate a Notice of Cancellation of Temporary Departure Suspension and digitally sign it on behalf of the tax authority. The total maximum processing time for the tax authority's systems is: minFrom the time the tax authority's system receives the tax payment document from the commercial bank via the Tax Department's Electronic Portal (T2B) until the notification of cancellation of temporary departure suspension is sent to the Immigration Department's system for specific operations including:
+ Receiving documents, processing compensation, and determining cases eligible for cancellation of temporary travel ban;
+ Create a Notice of Cancellation of Temporary Departure Suspension and digitally sign it on behalf of the tax authority;
+ Package data according to the technical standards agreed upon with the Immigration Department;
+ Digitally sign the data packet, attach the notification in PDF format, and transmit the packet to the Immigration Department's system.
– The Immigration Department's system has also been upgraded to automatically receive and process applications for cancellation of temporary travel bans within a certain period. min From the time notification is received from the tax authority's system until the information is updated at air border crossings (For land border crossings, the Immigration Department is continuing to review, evaluate, and refine the implementation plan).
3.6. For taxpayers in status 06 who are undergoing the procedure to restore their tax identification number:
The tax authority will review and issue a Notice of Cancellation of Temporary Exit Suspension on the system when the taxpayer meets the conditions for cancellation of the temporary exit suspension as prescribed.
4. Regarding the organization and implementation
To ensure that the application and cancellation of temporary travel bans are carried out correctly, promptly, and uniformly nationwide, the Tax Department requests the Tax Departments of provinces and cities, the Tax Sub-departments for large enterprises, and the Tax Sub-departments for e-commerce to implement the following:
4.1. Review and accurately verify taxpayer information before applying a temporary travel ban.
– Conduct a thorough review and verification to accurately determine the tax obligations of taxpayers subject to temporary exit bans and be responsible for the accuracy of the data before issuing the Notice of Temporary Exit Ban and the Notice of Temporary Exit Ban. Simultaneously, immediately before issuing the Notice, the tax authority must review information regarding the legal representative, beneficial owner, tax identification number status, and tax debt amount to ensure the data accurately reflects reality, minimize instances of information changes affecting the application of temporary exit bans, and ensure that the ban is applied to the correct subjects and in accordance with the law.
– Fully issue notices of temporary travel bans for taxpayers falling under the cases specified in Clause 1, Article 28 of Decree 252/2026/ND-CP, ensuring the full and timely application of temporary travel ban measures as prescribed by law.
– Ensure that taxpayers have been informed by the tax authorities about the amount of tax owed through the methods prescribed in the Debt Management Procedure before applying the measure of temporarily suspending exit from the country.
– Review and update the taxpayer's operational status on the Tax Management Information System fully and accurately. In particular, for cases currently in status 03 ("reason 13") but with complete documentation confirming the taxpayer is not operating at the registered address and subsequently has their operating license revoked by the competent authority, update the status to 06 ("reason 13") in accordance with tax registration regulations.
– Review, standardize, and accurately update the personal identification number/citizen identification number of the person whose departure is temporarily suspended; if using a citizen identification number or passport, full information on the date and place of issuance must be provided as required.
4.2. Promptly resolve administrative procedures and cancel the temporary travel ban.
– Promptly resolve administrative procedures regarding the restoration of tax identification numbers and the termination of tax identification number validity as prescribed, in order to serve as a basis for canceling the temporary travel ban.
– The tax management information system will use the tax authority's processing results to automatically send a notification of cancellation of temporary exit ban electronically as soon as the taxpayer meets the conditions, ensuring that the cancellation is carried out promptly and does not affect the legitimate rights and interests of the taxpayer.
Specifically for taxpayers in status 06 who are undergoing the procedure to restore their tax identification number, the tax authority will review and issue a Notice of Cancellation of Temporary Exit Suspension on the system when the taxpayer meets the conditions for canceling the temporary exit suspension as prescribed.
– In cases where a taxpayer changes their tax authority, the new tax authority is responsible for canceling the temporary travel ban immediately upon the taxpayer meeting the prescribed conditions.
4.3. Strengthen communication, guidance, and early warning systems.
– Intensify the dissemination of the regulations in Article 28 of Decree No. 252/2026/ND-CP so that taxpayers understand the cases of temporary travel bans, the tax debt threshold, the notification method, and the conditions for canceling the temporary travel ban.
– Guide taxpayers in registering for electronic tax accounts with the tax authorities, installing and using the eTax Mobile application; regularly update accurate contact information to promptly receive notifications from the tax authorities.
– Guide taxpayers to proactively check their operational status, tax debt situation, and information on the application, extension, or cancellation of temporary exit bans on the Administrative Procedure Resolution Information System, the eTax Mobile application, and the Tax Department's website.
4.4. Strengthen coordination with relevant agencies during the implementation process.
Provincial and city tax authorities will continue to proactively coordinate with the Immigration Management Department of the Provincial and City Police and relevant organizations and units (such as tourism and travel service providers) to inform and remind taxpayers to fulfill their tax obligations before departure, thereby minimizing cases where taxpayers are unaware of their tax obligations or their temporary departure status.
The Tax Department hereby informs all units to be aware of and implement this. During the implementation process, if any difficulties or obstacles arise, units are requested to promptly report them to the Tax Department (through the Tax Operations Department and the Technology, Digital Transformation and Automation Department) for coordination, guidance and resolution./.