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A draft decree proposes suspending exit from Vietnam for taxpayers with tax debt of 1 million dong or more who are no longer operating at their registered address. The measure would be applied 30 days after the tax authority notifies the taxpayer, provided the taxpayer has not fulfilled the tax obligation.
The proposed exit suspension would apply to taxpayers including:
Under the proposal, these subjects would be suspended from exiting the country if they are no longer active at their registered address and still owe tax of 1 million dong or more.
According to the Ministry of Finance, about 963,500 taxpayers (including 325,500 enterprises and 638,000 households) are no longer active at their registered addresses but still owe taxes. Total tax debt is estimated at 32,130 billion dong, comprising:
Among these taxpayers, 496,200 owe less than 1 million dong (accounting for 51.5%), but their total tax debt is about 66 billion dong (including 9 billion dong from businesses and 57 billion dong from household businesses).
To date, about 65,000 taxpayers have been suspended from exiting. Of these, more than 7,100 have contacted tax authorities to pay and had the suspension canceled. The number of taxpayers with debt under 1 million dong who are currently suspended is 13,500.
The Ministry of Finance proposes applying exit suspension to cases involving debt from 1 million dong and non-operation at the registered address. The draft decree also retains the existing categories of exit suspension currently regulated, including:
The draft specifies that the authority to decide on exit suspension lies with the directly managing tax authority. Thirty days before issuing the decision, the tax authority will:
If the 30-day period passes and the taxpayer has not paid the full amount owed, the tax authority will issue an exit suspension notice and forward it to the Immigration Department of the Public Security for implementation. On the same day of receipt, the Immigration Authority must implement the exit suspension according to regulations.
When the taxpayer pays the full tax debt or the debt is canceled, the tax authority will issue a notice to rescind the suspension on the same day, no later than 24 hours. The Immigration Authority will also revoke the suspension on the day it receives the tax authority’s notice.
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