Vietnam issued Decree 49/2025/ND-CP on 28 February 2025 to introduce new rules on thresholds of tax debts and overdue dates for administration by the tax authorities and immigration authorities for suspension of immigration exit.
With immediate effect as of 28 February 2025, the tax authorities and immigration authorities will apply the suspension of immigration exit to the following individuals:
- Business individuals and owners of household businesses who had tax debts of VND50 million (approx. USD2,000) or more, overdue more than 120 days.
- Legal representatives of companies whose tax debts are VND500 million (approx. USD20,000) or more, overdue more than 120 days.
- Business individuals, owners of household businesses and legal representatives of companies which are detected not operating in the registered addresses with overdue tax debts and failure to pay such tax debts as per the laws.
- Vietnamese nationals exiting Vietnam for residing abroad, Vietnamese nationals residing abroad, and foreign nationals leaving Vietnam who had overdue tax debts and failed to pay such tax debts as per the laws.
At first, the tax authorities will send notices to individuals and companies that they will apply the suspension of immigration exit if the tax debts are not fully paid within 30 days. If the taxpayers failed to comply with, the tax authorities will send e-notices to the immigration authorities for suspension of immigration exit to the individuals for enforcement.
If the immigration exit is so enforced and the tax debts later fully paid, the tax authorities will notify the immigration authorities to cancel the suspension of immigration exit and the immigration authorities will do so within 24 hours from the date of notice.
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This update summarises the important and latest changes in legal, tax and related practices in Vietnam. The analysis or comments herein are of general nature and are not intended to be nor should it be relied upon as the legal advice for the specific cases of any individual or entity.
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