Nghị định 49/2025/NĐ-CP quy định về ngưỡng áp dụng tạm hoãn xuất cảnh

GOVERNMENT __________ No: 49/2025/NĐ-CP

SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ______________________ Hanoi, February 28, 2025

 

DECREE

Regulating the Thresholds for Applying Temporary Exit Suspension

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Pursuant to the Law on the Organization of the Government dated June 19, 2015; the Law amending and supplementing certain provisions of the Law on the Organization of the Government and the Law on Local Government Organization dated November 22, 2019;

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

Pursuant to the Law amending and supplementing certain provisions of the Securities Law, the Accounting Law, the Independent Auditing Law, the State Budget Law, the Public Asset Management and Use Law, the Tax Administration Law, the Personal Income Tax Law, the National Reserve Law, and the Administrative Violation Handling Law dated November 29, 2024;

According to the proposal of the Minister of Finance;

The Government issues this Decree regulating the thresholds for applying temporary exit suspension.

 

Article 1. Scope of regulation
This Decree provides regulations on the application of the tax debt amount and the overdue period in cases of temporary exit suspension, including notifications of the application and removal of exit suspension measures.

Article 2. Subject of application

1. Business individuals, household business owners, individuals who are legal representatives of enterprises, cooperatives, cooperative unions who are subject to enforcement of administrative decisions on tax management; business individuals, household business owners, individuals who are legal representatives of enterprises, cooperatives, cooperative unions no longer operating at their registered address; Vietnamese citizens leaving to settle abroad, Vietnamese citizens settled abroad, foreigners leaving Vietnam with outstanding tax debts and other amounts owed to the state budget managed by the tax authority.

2. Tax authorities, state agencies, and other organizations related to the implementation of this Decree.

Article 3. Application of tax debt amounts and overdue periods in cases of temporary exit suspension

1. Business individuals, household business owners who are subject to enforcement of administrative decisions on tax management with tax debts of 50 million VND or more, and the overdue tax debt exceeds 120 days.

2. Individuals who are legal representatives of enterprises, cooperatives, cooperative unions subject to enforcement of administrative decisions on tax management with tax debts of 500 million VND or more, and the overdue tax debt exceeds 120 days.

3. Business individuals, household business owners, or individuals who are legal representatives of enterprises, cooperatives, cooperative unions no longer operating at their registered address, with overdue tax debt, and after 30 days from the date the tax authority notifies them of the application of exit suspension measures, they have not fulfilled their tax obligations.

4. Vietnamese citizens leaving to settle abroad, Vietnamese citizens settled abroad, and foreigners leaving Vietnam with overdue tax debts who have not completed their tax obligations.

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

1. When a taxpayer is subject to enforcement of administrative decisions on tax management according to Article 124 of the Tax Administration Law, the directly managing tax authority must immediately notify the individual in accordance with Section 1 and 2 of Article 3 of this Decree about the application of exit suspension measures electronically through the taxpayer's electronic tax transaction account. If notification cannot be made electronically, the tax authority shall notify the individual via the tax authority's website.

2. For taxpayers specified in Section 3, Article 3 of this Decree, the tax authority must notify on its website about the application of exit suspension measures after issuing a notice regarding the taxpayer's non-operation at the registered address.

3. For taxpayers specified in Section 4, Article 3 of this Decree, the tax authority must notify about the temporary exit suspension electronically through the taxpayer’s electronic tax transaction account when information regarding the Vietnamese citizen leaving to settle abroad or a foreigner leaving Vietnam becomes available. If the electronic method fails, the tax authority will notify via its website.

4. After 30 days from the notification via electronic method or on the tax authority’s website, if the taxpayer has not fulfilled their tax obligations, the tax authority must issue a document to the immigration authority to enforce the exit suspension. If the taxpayer has completed their tax obligations, the tax authority must issue an immediate notification of cancellation of the exit suspension to the immigration authority, which must act within 24 hours from the receipt of the notification.

Notifications about exit suspension and cancellation of exit suspension are transmitted between the tax authority's and immigration authority's information systems. If electronic transmission is not possible, notifications will be made in writing.

Article 5. Implementation and enforcement

1. This Decree takes effect from the date of signing.

2. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, and relevant enterprises, organizations, business households, and individuals are responsible for the implementation of this Decree.

3. The Chairpersons of People's Committees of provinces and centrally-run cities are tasked with directing local agencies and units to coordinate and implement this Decree.

 

Recipients: The Politburo; The Prime Minister, Deputy Prime Ministers; Ministries, ministerial-level agencies, government agencies; People's Councils, People's Committees of provinces and centrally-run cities; The Central Office of the Party and Party Committees; The Office of the President; The National Assembly's Council and Committees; The Supreme People's Court; The Supreme People's Procuracy; State Audit Office; Vietnam Bank for Social Policies; Vietnam Development Bank; The Central Committee of the Vietnam Fatherland Front; Central agencies of mass organizations; Office of the Government: the Prime Minister's Secretariat, Deputy Prime Ministers, Prime Minister's Assistant, General Director of the Government Portal, departments, and units under the Office of the Government, Official Gazette; Archive: VT, KTTH (2b).

On behalf of the Government The Prime Minister’s Deputy,       Ho Duc Phoc

See details here.