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

DECREE

On the thresholds for application of exit suspension measures

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

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

Pursuant to the Law Amending and Supplementing a Number of Articles of the Law on Securities, Accounting Law, Law on Independent Audit, Law on the State Budget, Law on Management and Use of Public Property, Law on Tax Administration, Law on Personal Income Tax, Law on the National Reserve and Law on Handling of Administrative Violations dated November 29, 2024;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree on the thresholds for application of exit suspension measures.

Article 1. Scope of regulation

This Decree prescribes the application of the thresholds for tax arrears and the duration of delinquency subject to exit suspension; notification of the application of exit suspension measures; and cancellation of exit suspension measures.

Article 2. Subjects of application

1. Individual business owners, heads of household businesses, individuals who are legal representatives of enterprises, cooperatives, and unions of cooperatives subject to enforcement of administrative decisions on tax administration; individual business owners, heads of household businesses, individuals being legal representatives of enterprises, cooperatives, and unions of cooperatives that have ceased operations at the registered address; Vietnamese citizens departing for permanent residence abroad, Vietnamese citizens residing overseas, and foreigners who have tax arrears or other state budget revenues (before departing from Vietnam) managed and collected by the tax administration offices.

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

Article 3. Application of the thresholds for tax arrears and the duration of delinquency subject to exit suspension

1. Individual business owners and heads of household businesses subject to enforcement of administrative decisions on tax administration with a tax arrear of VND 50 million or more which have been overdue for more than 120 days from the payment deadline as prescribed.

2. Individuals being legal representatives of enterprises, cooperatives, and unions of cooperatives subject to enforcement of administrative decisions on tax administration with a tax arrears of VND 500 million or more which have been overdue for more than 120 days from the payment deadline as prescribed.

3. Individual business owners, heads of household businesses and individuals being legal representatives of enterprises, cooperatives, and unions of cooperatives, ceased operations at the registered address, with overdue tax arrears, that fail to complete tax payment obligations after the period of 30 days from the date the tax administration offices notify the application of exit suspension measures.

4. Vietnamese citizens departing for permanent residence abroad, Vietnamese citizens residing overseas, and foreigners who have overdue tax arrears (before departing from Vietnam) as prescribed without fulfillment of tax payment obligations.

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

1. Where a taxpayer is subject to enforcement of administrative decisions on tax administration under Article 124 of the Law on Tax Administration, the tax administration office directly managing the taxpayer shall immediately send an online notification to individuals mentioned in Clauses 1 and 2, Article 3 of this Decree, of the application of exit suspension measures via the taxpayer's electronic tax transaction account. In case of failure to send an online notification, the tax administration office shall notify on its website.

2. For the taxpayer specified in Clause 3, Article 3 of this Decree, the tax administration office directly managing the taxpayer shall notify on its website of the application of exit suspension measures immediately after issuing a notification of the taxpayer's failure to operate at the registered address.

3. For the taxpayer specified in Clause 4, Article 3 of this Decree, the tax administration office directly managing the taxpayer shall send an online notification of the exit suspension to the taxpayer via its/his/her electronic tax transaction account immediately after obtaining information about the Vietnamese citizen’s preparation for departure for permanent residence abroad, Vietnamese citizen’s permanent residence abroad, or the foreigner's preparation for departure from Vietnam. In case of failure to send an online notification, the tax administration office shall notify on its website.

4. After 30 days from the date of sending an online notification to the taxpayer specified in Clauses 1, 2, 3, Article 3 of this Decree, of the application of exit suspension, or notification on the tax administration office's website, if the taxpayer fails to fulfill its/his/her tax payment obligations, the tax administration office directly managing the taxpayer shall issue a document of exit suspension, and send it to the immigration agency for exit suspension.

In case where the taxpayer has fulfilled its/his/her tax payment obligations, the tax administration office shall immediately issue a notification on cancellation of exit suspension and send it to the immigration agency. The immigration shall cancel the exit suspension within 24 hours from the receipt of the tax administration office's notification.

A notification of exit suspension or cancellation of exit suspension shall be sent to the immigration agency by transmitting and receiving digital data between the information technology application system of the tax administration office and the immigration agency. In case of failure to transmitting online, the tax administration office shall send the written notification of exit suspension or cancellation of exit suspension to the immigration agency.

Article 5. Effect and organization of implementation

1. This Decree takes effect from the date of its signing for promulgation.

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

3. Chairpersons of People's Committees of provinces and centrally-run cities shall direct agencies and units in localities to coordinate in implementing this Decree.