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The Tax Administration portal has published a notice listing business owners and corporate legal representatives who are subject to temporary exit suspension. The notice does not specify the amount of tax debt for the listed individuals.
The suspension is implemented under Decree 49/2025/NĐ-CP, which sets out conditions for temporary exit suspension based on the level of tax debt and the length of overdue status.
Under the decree, the following cases are subject to temporary exit suspension:
If the taxpayer fulfills tax obligations, the tax authority will issue an immediate notice to cancel the suspension within 24 hours of receipt of the notice.
The decree also provides conditions for lifting and revoking the suspension once tax obligations are settled.
Phan Trang.
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