REGULATIONS AND GUIDANCE ON

ORDER OF TAX ENFORCEMENT AND SUSPENSION OF EXIT

Individuals, business persons, legal representatives of enterprises, and foreigners may be subject to temporary suspension of entry and exit according to decisions from tax administration agencies. 

Understanding the cases and procedures as presented by VIVA below will help proactively meet the requirements of tax procedures, prevent and overcome risks.

FIVE (05) CASES OF EXIT SUSPENSION 

will be imposed by the tax authority due to tax obligations

According to Decree No. 252/2026/ND-CP dated June 30, 2026 guiding the implementation of the Law on Tax Administration:

1. Individual businesses, owners of household businesses are subject to tax enforcement with outstanding tax debts of 50 million VND or more, and such debts have been overdue by 120 days or more.
2. Individuals who are beneficial owners of enterprises under the Law on Enterprises, individuals who are legal representatives of enterprises that are subject to tax enforcement, with outstanding tax debts of 500 million VND or more, and such debts have been overdue by 120 days or more.
3. Individual businesses, owners of household businesses, individuals who are beneficial owners of enterprises under the Law on Enterprises that, as determined and notified by tax administration authorities, are not operating at registered addresses and fail to initiate procedures for TIN restoration or invalidation within 120 days from the date of notification by the tax authority.
4. Foreign individuals with overdue tax debts.
5. Vietnamese nationals exiting Vietnam to reside overseas; Vietnamese nationals residing overseas who have overdue tax debts upon exit from Vietnam. 

ORDER OF APPLICATION OR CANCELLATION OF EXIT SUSPENSION

will be imposed by the tax authority due to tax obligations

The right to apply the suspension of exit by the tax authority: 

1. The tax administration agency directly managing the taxpayer is competent to notify the exit suspension and at the same time has the authority to notify the extension of the exit suspension and the cancellation of the exit suspension. 
2. 30 days before the notice of suspension of exit, the tax administration agency shall, through the tax administration information system, send to the taxpayer’s electronic tax transaction account a notice of the application of the measure of suspension of exit, and at the same time publicize this notice on the website of the tax administration agency. 
3. When the deadline comes, the tax administration agency shall, through the tax administration information system, send a notice of the application of the measure of temporary suspension of exit to the system of the immigration authority, to the electronic tax transaction account of the taxpayer and the person subject to exit suspension, and at the same time publicize this notice on the website of the tax administration agency. 
4. On the day of receiving the notice of suspension of exit from the system of the tax administration agency, the immigration authority shall be responsible for implementing the suspension of exit.

Order and time of cancellation of the application of exit suspension: 

1. In case of tax enforcement against individuals, legal representatives or beneficial owners: The tax administration agency shall, through the Tax Administration Information System, issue a notice of cancellation of the suspension of exit immediately after determining that the taxpayer has fulfilled the tax payment obligation but the tax debt is still below the threshold of VND 50 million for business individuals or business households or VND 500 million for enterprises. 
2. In case of not operating at registered addresses: The tax administration agency shall issue a notice of cancellation of the exit suspension when the taxpayer has a dossier of request for restoration of the tax identification number, fulfills the obligation to submit tax declaration dossiers and pay tax debts but the tax debt is still below the threshold of VND 50 million for business individuals and business households or VND 500 million for enterprises. 
3. In case of foreign individuals with overdue tax debts or exiting Vietnam to reside overseas: The tax administration agency shall, through the Tax Administration Information System, issue a notice of cancellation of the exit suspension immediately after determining that the taxpayer has fulfilled the tax payment obligation or is entitled to the cancellation of tax debts as prescribed. 
4. The immigration authority shall cancel the exit suspension immediately after receiving a notice from the tax administration agency’s system. 
5. In case the taxpayer has fulfilled the tax payment obligation but the information has not been updated on the tax administration information system, the taxpayer shall send feedback on the tax payment enclosed with a copy of the receipt of payment into the state budget to the tax administration agency electronically via the tax administration information system for updating information and issuing a notice of cancellation of the exit suspension. 
6. Notices of suspension of exit, extension of suspension of exit, cancellation of suspension of exit shall be sent to the immigration authority by real-time data transmission and reception between the tax administration information system of the tax administration agency and the system of the immigration authority.

VIVA is a local expert on business compliance at state agencies, which has been trusted by thousands of foreign investors, multinational companies from Europe, Japan, Singapore, India, Korea, the United States, etc. 

Please talk to our experts to always have the right and optimal solutions for all tax procedures in Vietnam, especially the procedures for solving and overcoming immigration problems related to tax obligations.

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• Taxable income and methods of declaration for Expats in Vietnam
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