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The Tax Department's electronic information portal has posted information about 18 people who are the general directors, directors, and legal representatives of enterprises in several localities nationwide who are subject to a travel ban due to tax debts. The notice does not specify the tax debt amounts owed by individuals or organizations. The list of taxpayers subject to a travel suspension includes 18 people who hold positions such as chief executive officer, director, or legal representative of enterprises in cities and provinces including Ho Chi Minh City, Thanh Hoa, Thai Binh, An Giang, Hue, and others. Under Decree 49/2025/ND-CP dated February 28, 2025, travel suspension is applied based on the amount of tax debt and the overdue period, specifically: (1) individuals who are business owners or heads of households subject to enforcement of administrative decisions on tax management with tax debt of 50 million VND or more and overdue more than 120 days; (2) individuals acting as legal representatives of enterprises, cooperatives, or cooperative unions with tax debt of 500 million VND or more and overdue more than 120 days; (3) individuals who are business owners, heads of households, or legal representatives of a business that no longer operates at the registered address with tax debt overdue and 30 days have passed since the tax authority notified that travel suspension would be applied and the obligation to pay taxes is not fulfilled. Decree 49 also provides that if the taxpayer has fulfilled tax obligations, the tax authority shall immediately issue a notice canceling the travel suspension to the immigration authorities, which must carry out the cancellation within 24 hours of receiving the notification. By Phan Trang
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