Deputy Prime Minister Nguyen Van Thang has instructed the Ministry of
Finance to thoroughly review the practical issues that have arisen in order to amend, supplement, and finalize the regulations governing the fulfillment of tax obligations in cases of exit from the country. Based on the Finance Ministry’s report on issues related to exit suspensions due to tax debt, the Deputy Prime Minister requested the Ministry of Finance to urgently review the practical problems, and to study amendments to the related regulations in the implementing decree of the Tax Administration Law. Policy refinement must ensure compliance with the law, fit the reality of implementation, and facilitate taxpayers in meeting their obligations to the state budget. The Ministry of Finance is tasked with presenting to the Government a plan for amendments before 20 June 2026. The Deputy Prime Minister also instructed the Ministry of Culture, Sports and Tourism, together with the State Bank of Vietnam, to coordinate in reviewing the Ministry of Finance’s proposals, to propose appropriate solutions within their remit, and to promptly report to competent authorities on issues beyond their authority. In response to reports from some media outlets and social networks about taxpayers being suspended from exiting due to tax debt for small amounts, Mr. Mai Son — Deputy Director of the Tax Department — said that after reviewing tax-management data, the majority of reported cases involve individuals who have abandoned business addresses and have not completed the notification procedures with the business registration and tax authorities as required. Mr. Mai Son said the tax authority has cooperated with local authorities to verify the enterprise and the legal representative at the registered address; notifications about tax debt were sent and contacts were made via the phone number and email registered with the tax authority. Before applying exit-suspension measures, the tax authority also sends a 30-day notice to the enterprise’s electronic tax account and to the legal representative; notices are also sent to the registered residential address and published on the tax information portal. Going forward, the Tax Department will continue to cooperate with the Immigration Department (Ministry of Public Security) to study upgrading information technology to implement the removal of exit suspensions in real time as soon as taxpayers fulfill their obligations to the state budget. Exit suspension has been regulated by the Tax Administration Law and Decree No. 49/2025/ND-CP detailing the thresholds for applying the exit-suspension measure to each group of subjects. Under the regulations, individuals engaged in business and heads of business households will be suspended if they owe 50 million VND or more and are overdue over 120 days. For the legal representatives of enterprises, cooperatives, and cooperative unions, the threshold is 500 million VND or more and overdue over 120 days. The regulations also apply to cases of abandoning a business address or individuals preparing to emigrate but who have not fulfilled tax obligations.
