Latest Decree on measures to suspend departure from Vietnam due to unpaid taxes
2025/06/01
- I-GLOCAL CO., LTD. Hanoi Office
- Partner
- Masaya Sakai
In recent years, the Vietnamese tax authorities, in cooperation with the immigration bureau, have implemented temporary exit bans on tax defaulters. There have been several cases in which Japanese nationals have actually been stopped from leaving the country by immigration authorities at airports in Vietnam. Our company has previously published related reports (https://www.i-glocal.com/en/report/241011/), but Decree 49/2025/NĐ-CP was officially issued on February 28, 2025, and came into effect on the same day, providing more detailed regulations regarding this measure. This article explains the key points of the latest government decree on exit suspension measures.
1.People subject to Exit Suspension Measures
Under this government decree, the scope of individuals prohibited from leaving the country due to tax delinquency has been clarified as follows.
| No. | Target group | Conditions |
| (i) | Foreign nationals, Vietnamese planning to emigrate abroad, Vietnamese residing abroad | No regulations |
| (ii) | Legal representative of the company |
– The company corresponds to a ‘company subject to compulsory enforcement’ prescribed in Article 124 of the Law on Tax Administration.
– The amount of tax arrears is 500 million VND or more
– Tax payment overdue by more than 120 days |
| (iii) | Self-employed/family-run businesses |
– Amount of unpaid tax is 50 million VND or more
– Tax payment overdue by more than 120 days |
| (iv) | Taxpayers whose business activities cannot be confirmed by registered address | No regulations |
It is important to note that ‘delinquent tax’ includes not only unpaid taxes but also late fees and administrative fines. In most cases where Japanese nationals have been subject to exit bans, it was due to personal income tax issues, and under this Decree, they are classified as “foreigners” under category (i). The key point is that, in this category, there are no monetary conditions such as “arrears of a certain amount or more.” Therefore, even if the arrears are only a small amount, there is a risk of being subject to a departure ban as long as any arrears exist.
2. Notification and Removal Procedures for the Departure Ban
(1) Method of Notifying of the Departure Ban
・Electronic notification to the taxpayer (e.g., eTax mobile app, electronic tax transaction account [thuedientu.gdt.gov.vn], or registered email address)
・If electronic notification cannot be sent, the information will be posted on the official website of the tax office.
It is recommended that taxpayers check this website on a regular basis, as missing the notice may cause them to suddenly face problems upon departure from the country. Also, under current practice, the taxpayer is generally contacted in advance before this notification is sent. It is also important not to miss such prior contacts.
(2) The Application Process for Departure Prohibition
・Target group (i)
If you are preparing to leave the country, the tax office will immediately implement a departure prohibition measure. Both the taxpayer and the Immigration Bureau will be notified.
・Target group (ii), (iii) , (iv)
1. The tax office sends a delinquency notice to the taxpayer.
2. If the overdue amount is not paid within 30 days, the tax office requests the immigration control authorities to impose a departure ban.
As mentioned above, in the case of individual income tax for foreigners, it is now possible to take departure ban measures at the same time as the delinquency notice. On the other hand, since the definition of ‘in the process of preparing to leave the country’ is unclear, it will be necessary to closely monitor future practical examples to see how this will actually be determined.
(3) Procedures for Lifting Departure Suspension
Once the overdue tax amount is paid, the tax office will send a notification to lift the departure ban to the immigration office within 24 hours, after which departure will be permitted.
Conclusion
Unfortunately, there have been a number of cases where, despite having paid taxes correctly in the past, individuals have been deemed delinquent due to mistakes by the tax office or system errors. In the past, as long as you brought proof of tax payment to the tax office and requested a correction, it was rare for things to escalate to the point of a departure ban. However, under the current government ordinance, it is much more likely that foreigners will face an immediate departure ban as soon as a delinquency notice is issued.
To prevent unexpected problems, we recommend that you regularly check for any tax arrears yourself via the eTax Mobile app or your electronic tax transaction account [thuedientu.gdt.gov.vn]. Additionally, if you discover a tax arrear or receive a delinquency notice or communication from the tax office, we encourage you to consult with your company’s person in charge or an accounting firm like ours as soon as possible.
*This article was translated by Yarakuzen.
