Dong Nai tax authorities suspend the departure of 12 company representatives over tax debts

On 10 April 2026, tax authorities from three provincial tax offices in Dong Nai publicly disclosed that 12 individuals who are legal representatives of companies in the province were subjected to a departure suspension measure for failing to complete their tax obligations.

According to information posted on the Dong Nai provincial Tax Information Portal, the cases fall under departure suspension notices issued under the laws governing tax administration and immigration management. In the notices, the Dong Nai tax offices also stated the tax debt amount of each company for which the individuals act as legal representatives.

The tax authorities said the departure suspension measure applies from 2 April 2026 until the taxpayer completes the obligation to pay taxes to the state budget as required.

Legal basis and thresholds for departure suspension

The tax authorities cited Article 3 of Decree No. 49/2025/ND-CP dated 28 February 2025, which defines the thresholds for applying departure suspension. The decree specifies that departure suspension applies in the following cases:

Individuals and household business owners subject to enforcement of administrative decisions on tax management with tax debts of 50 million VND or more and tax debts overdue more than 120 days.
Individuals who are legal representatives of enterprises, cooperatives, or unions of cooperatives subject to enforcement of administrative decisions on tax management with tax debts of 500 million VND or more and tax debts overdue more than 120 days.
Individuals and household business owners, and individuals who are legal representatives of enterprises, cooperatives, or unions of cooperatives that are not operating at the registered address, with tax debt overdue beyond the prescribed period and after 30 days since the tax authority notified that it would apply departure suspension but the tax obligations have not been fulfilled.
Vietnamese citizens departing to settle abroad, Vietnamese citizens residing abroad, and foreigners before departing Vietnam, who have tax debts overdue beyond the due date and have not fulfilled tax obligations.

Timing and compliance requirement

The tax authorities’ departure suspension measures are effective from 2 April 2026 and remain in place until the taxpayer pays the required taxes to the state budget.

Before 20 April, all business households with annual revenue under 500 million VND must do this immediately.

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