🚨 FROM 1 JULY 2026: OUTSTANDING TAX DEBTS MAY RESTRICT
EXIT FROM VIETNAM
IMPORTANT NOTICE FOR BUSINESSES & INDIVIDUALS
The Government has issued Decree No. 252/2026/ND-CP, providing detailed guidance on the implementation of the
Law on Tax Administration and specifying five cases in which individuals may be subject to temporary exit suspension
due to outstanding tax liabilities.
📌 05 CASES SUBJECT TO TEMPORARY EXIT SUSPENSION
1️⃣ Individual business operators and household business owners
- ✔ Subject to enforcement of administrative decisions on tax administration.
- ✔ Outstanding tax liabilities of 50 million VND or more.
- ✔ Tax liabilities overdue for at least 120 days.
2️⃣ Legal representatives and beneficial owners of enterprises and cooperatives
- ✔ The relevant enterprise or cooperative is subject to tax enforcement measures.
- ✔ Outstanding tax liabilities of 500 million VND or more.
- ✔ Tax payments overdue for 120 days or more.
3️⃣ Failure to complete tax identification number-related procedures
More than 120 days have elapsed since the tax authority issued the notice, but the required procedures to restore
or terminate the validity of the tax identification number have still not been completed in accordance with applicable regulations.
4️⃣ Foreign individuals
Have overdue tax liabilities and have not yet fulfilled their tax obligations.
5️⃣ Vietnamese citizens leaving Vietnam to settle abroad, or overseas Vietnamese before departure from Vietnam
Have overdue tax liabilities and have not yet fulfilled their tax obligations.
⚠️ IMPLEMENTATION PROCEDURES
✅ For cases (1), (2), and (3):
📌 At least 30 days before imposing the temporary exit suspension measure, the tax authority will:
- Send a notification via the taxpayer’s electronic tax transaction account.
- Simultaneously publish the notification on the tax authority’s official website.
📌 If the taxpayer still fails to fulfil the relevant tax obligations:
- The tax authority will issue a temporary exit suspension notice to the immigration authority.
- At the same time, the notice will be sent to the taxpayer and published on the tax authority’s official website.
🚨 The immigration authority will impose the temporary exit suspension on the same day it receives the notice
from the tax authority.
💡 Recommendations for businesses and individuals:
- ✔ Regularly check the status of outstanding tax liabilities via your electronic tax transaction account.
- ✔ Promptly resolve outstanding tax liabilities and respond to notices issued by the tax authority.
- ✔ Legal representatives should pay particular attention to the enterprise’s tax obligations to avoid disruption to
business trips, holidays, or other plans to travel abroad.
📣 Do not let outstanding tax liabilities disrupt your plans to travel abroad!
📞 Contact MBA for assistance in reviewing your tax compliance status and outstanding tax obligations, and
for advice on the most appropriate course of action.
📌 Note:
This article is intended to provide general legal information only.
The application of these regulations to any specific case should be assessed based on applicable laws
and supporting documents of that case.
