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The Tax Department has published the list of business owners, individual traders, directors, and legal representatives of enterprises who are subject to exit suspension measures. The list of taxpayers subject to an exit suspension includes: - Individual business owners and households with tax debt of 50 million VND or more and debt overdue more than 120 days. - Individuals who are the legal representatives of enterprises, cooperatives, or cooperative unions with tax debt of 500 million VND or more and debt overdue more than 120 days. - Individuals who are business owners or legal representatives of enterprises, cooperatives, or unions that no longer operate at their registered address with tax debt overdue beyond the due date and after 30 days since the tax authority’s notice that an exit suspension will be applied. Decree 49/2025/NĐ-CP dated February 28, 2025 details the implementation of exit suspension based on tax debt amounts and delinquency duration. If a taxpayer has fulfilled tax obligations, the tax authority shall issue an immediate notice to revoke the exit suspension to the immigration authority, which will implement the revocation within 24 hours of receiving the notice. According to Phan Trang
Premium gym chains are entering a “golden era” that is ending or already in decline, as rising operating costs collide with shifting consumer preferences toward more flexible, community-based ways to exercise. Long-term memberships are shrinking, margins are pressured by higher rents and facility expenses, and competition from smaller, more personalized…
