Decree 49/2025/ND-CP on the thresholds for application of exit suspension measures

DECREE

Prescribing thresholds for the application of temporary exit suspension^[1]

Pursuant to the June 19, 2015 Law on Organization of the Government; and the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration;

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

Pursuant to the November 29, 2024 Law Amending and Supplementing a Number of Articles of the Law on Securities, the Accounting Law, the Law on Independent Audit, the Law on the 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, and the Law on Handling of Administrative Violations;

At the proposal of the Minister of Finance;

The Government promulgates the Decree prescribing thresholds for the application of temporary exit suspension.

Article 1. Scope of regulation

This Decree prescribes the application of tax debt thresholds and delinquency periods for those subject to temporary exit suspension; and the notification of the application of the temporary exit suspension measure, and cancellation of temporary exit suspension.

Article 2. Subjects of application

1. Business individuals, owners of business households, and individuals being legal representatives of enterprises, cooperatives and unions of cooperatives who are subject to coercive enforcement of tax administration-related administrative decisions; business individuals, owners of business households, and individuals being legal representatives of enterprises, cooperatives and unions of cooperatives that no longer operate at the registered addresses; Vietnamese leaving the country for permanent residence abroad, overseas Vietnamese, and foreigners who, before their exit from Vietnam, have outstanding tax debts and other state budget revenues the collection of which is managed by tax administration offices.

2. Tax administration offices, state agencies and other organizations related to the implementation of this Decree.

Article 3. Application of tax debt thresholds and delinquency periods for those subject to temporary exit suspension

1. Business individuals or owners of business households subject to coercive enforcement of tax administration-related administrative decisions who owe a tax amount of VND 50 million or more that is overdue by more than 120 days past the due date.

2. Individuals being legal representatives of enterprises, cooperatives or unions of cooperatives subject to coercive enforcement of tax administration-related administrative decisions who owe a tax amount of VND 500 million or more that is overdue by more than 120 days past the due date.

3. Business individuals, owners of business households or individuals being legal representatives of enterprises, cooperatives or unions of cooperatives no longer operating at the registered addresses who owe an overdue tax amount and have not yet fulfilled their tax payment obligation after 30 days from the date the tax administration offices announce the application of the temporary exit suspension measure.

4. Vietnamese leaving the country for permanent residence abroad, overseas Vietnamese or foreigners who, before their exit from Vietnam, owe an overdue  tax amount and have not yet fulfilled their tax payment obligation.

Article 4. Notification of temporary exit suspension and cancellation of temporary exit suspension

1. For the taxpayers subject to coercive enforcement of tax administration-related administrative decisions specified in Article 124 of the Law on Tax Administration, the tax administration offices managing the taxpayers shall immediately send to the individuals specified in Clauses 1 and 2, Article 3 of this Decree an electronic notice of the application of the temporary exit suspension measure via the latter’s tax-related e-transaction accounts. If unable to send an electronic notice, the tax administration offices shall post it on their websites.

2. For the taxpayers specified in Clause 3, Article 3 of this Decree, the tax administration offices managing the taxpayers shall post on their websites a notice of the application of the temporary exit suspension measure right after issuing the notice stating that the taxpayers no longer operate at the registered addresses.

3. For the taxpayers specified in Clause 4, Article 3 of this Decree, the tax administration offices managing the taxpayers shall send an electronic notice of temporary exit suspension to the taxpayers via the latter’s tax-related e-transaction accounts as soon as they obtain the information about Vietnamese preparing to leave the country for permanent residence abroad, overseas Vietnamese or foreigners preparing to leave Vietnam. If unable to send an electronic notice, the tax administration offices shall post it on their websites.

4. After 30 days from the date the tax administration offices send to the taxpayers specified in Clause 1, 2 or 3, Article 3 of this Decree the electronic notice of the application of the temporary exit suspension measure or from the date the tax administrative offices post such notice on their websites, if the taxpayers have not yet fulfilled their tax obligation, the tax administration offices managing the taxpayers shall issue a document on temporary exit suspension and send it to the immigration agencies for enforcement of temporary exit suspension.

In case the taxpayers have fulfilled their tax obligation, the tax administration offices shall promptly issue a notice of cancellation of temporary exit suspension and send it to the immigration agencies. The immigration agencies shall cancel temporary exit suspension within 24 hours after receiving the notice from the tax administration offices.

The notice of temporary exit suspension or cancellation of temporary exit suspension shall be sent to the immigration agency in the form of digital data transmission between the information technology application systems of the tax administration office and the immigration agency. If unable to send the notice by electronic means, the tax administration office shall send a paper notice of temporary exit suspension or cancellation of temporary exit suspension to the immigration agency.

Article 5. Effect and organization of implementation

1. This Decree takes effect on the date of its signing.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, and related enterprises, organizations, business households and individuals shall implement this Decree.

3. Chairpersons of provincial-level People’s Committees shall direct agencies and units in their localities to jointly implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
HO DUC PHOC