Decree No. 49/2025/ND-CP dated February 28, 2025 on exit ban thresholds

DECREE

ON EXIT BAN THRESHOLDS

Pursuant to the Law on Government Organization dated June 19, 2015; Law on amendments to some Articles of the Law on Government Organization and Law on Local Government Organization dated November 22, 2019;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on amendments to some Articles of the Law on Securities, the Law on Accounting, the Law on Independent Audit, the Law on State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, the Law on Penalties for Administrative Violations dated November 29,2024;

At the request of the Minister of Finance;

The Government promulgates Decree on exit ban thresholds.

Article 1. Scope

This Decree prescribes the application of the tax debt thresholds and delinquency period subject to exit ban; the notice of exit ban  and removal of exit ban .

Article 2. Regulated entities

1. Individual businesses, owners of household businesses, individuals who are legal representatives of enterprises, cooperatives or cooperative unions subject to enforcement of administrative decisions on tax administration; individual businesses, owners of household businesses, individuals who are legal representatives of enterprises, cooperatives or cooperative unions no longer operating at the registered address; Vietnamese citizens exiting Vietnam to reside abroad, Vietnamese people residing abroad, and foreigners who wish to exit Vietnam but fail to fulfill tax obligations and other financial obligations to state budget managed by tax authorities.

2. Tax authorities, competent authorities, and other relevant organizations in the implementation of this Decree.

Article 3. Tax debt thresholds and delinquency period subject to exit ban

1. Individual businesses, owners of household businesses who are subject to enforcement of administrative decisions on tax administration, have a tax debt of 50 million VND or more, and such tax debt have been overdue for more than 120 days.

2.  Individuals who are legal representatives of enterprises subject to enforcement of administrative decisions on tax administration, have a tax debt of 500 million VND or more, and such tax debt have been overdue for more than 120 days.

3. Individual businesses, owners of household businesses, individuals who are legal representatives of enterprises, cooperatives or cooperative unions no longer operating at the registered address, have overdue tax debts in accordance with regulations, and fail to fulfill their tax obligations after 30 days from the receipt of the tax authority’s notice of exit ban.

4. Vietnamese citizens exiting Vietnam to reside abroad, Vietnamese people residing abroad, and foreigners who wish to exit Vietnam, have overdue tax debts, and and fail to fulfill their tax obligations.

Article 4. Notice of exit ban and removal of exit ban

1. In cases where a taxpayer is subject to enforcement of administrative decisions on tax administration according to the provisions of Article 124 of the Law on Tax Administration, the supervisory tax authority shall send a notice of exit ban to the taxpayer, who is specified in Clauses 1 and 2 of Article 3 of this Decree, via their e-tax transaction account. Where the notice cannot be sent to the taxpayer electronically, the tax authority shall publish the notice on its websites.

2. For a taxpayer specified in Clause 3 of Article 3 of this Decree, the supervisory tax authority shall publish the notice of exit ban on its website immediately after issuing a Notice of taxpayer’s non-operation at the registered address.

3. For a taxpayer specified in Clause 4 of Article 3 of this Decree, the supervisory tax authority shall send a notice of exit ban to the taxpayer’s e-tax transaction account upon receiving information that the Vietnamese citizen is going to exit Vietnam to reside abroad; the Vietnamese person residing abroad or foreigner is going to exit Vietnam. Where the notice cannot be sent to the taxpayer electronically, the tax authority shall publish the notice on its website.

4. After 30 days from the date of sending notice of exit ban via electronic means to a taxpayer specified in Clauses 1, 2, 3 of this Decree, or publishing the notice on website, the supervisory tax authority shall issue a decision on exit ban and send it to the immigration authority for implementation.

In case the taxpayer has fulfilled their tax obligations, the tax authority shall issue a notice of removal of exit ban and sent it to the immigration authority. The immigration authority shall remove exit ban within 24 hours from the time of receiving the notice from the tax authority.

The notice of exit ban/removal of exit ban shall be sent to immigration authority through data exchange platform between tax authorities and immigration authorities. Where the notice cannot be sent electronically, the tax authority shall send a physical copy to the immigration authority.

Article 5. Effect and implementation

1. This Decree comes into force from the day on which it is signed.

2. Ministers, Heads of Ministry-level agencies, Heads of Governmental bodies, other relevant enterprises, organizations, household businesses, and individuals are responsible for implementation of this Decree.

3. Chairpersons of People’s Committees of provinces and centrally-affiliated cities shall direct their affiliates and subordinate units within their jurisdiction to implement this Decree.