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An important business trip, a long-planned vacation, or even traveling abroad for study or permanent settlement may be affected if a taxpayer falls under the temporary exit suspension measures prescribed by law.
In practice, many individuals, household business owners, and legal representatives of enterprises only discover that they are subject to a temporary exit suspension when preparing to leave the country. This can result not only in inconvenience and additional costs but also in disruptions to business operations and international cooperation opportunities.
To strengthen tax administration while still providing taxpayers with an opportunity to settle outstanding tax obligations, the Government issued Decree No. 49/2025/ND-CP dated February 28, 2025, which clearly stipulates tax debt thresholds, overdue periods, and notification procedures before temporary exit suspension measures are applied.
Understanding these regulations will help taxpayers proactively monitor their tax obligations, minimize potential risks, and avoid disruptions to personal plans or important business activities.
1. Key Changes Regarding Temporary Exit Suspension Due to Tax Debt
One of the notable provisions of Decree No. 49/2025/ND-CP is the requirement for tax authorities to issue advance notice before imposing a temporary exit suspension.
Accordingly, instead of immediately applying the measure, tax authorities must notify taxpayers 30 days in advance, allowing them time to review, reconcile, and fulfill any outstanding tax obligations.
Notifications are delivered through:
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The taxpayer's electronic tax account;
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Other electronic communication methods as prescribed;
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Publication on the tax authority's official portal.
This regulation enhances transparency in tax administration while giving taxpayers sufficient time to address outstanding tax liabilities before enforcement measures or exit suspension procedures are initiated.
2. How Is Temporary Exit Suspension Due to Tax Debt Implemented?
The temporary exit suspension process follows a clear procedure designed to protect taxpayers' rights.
Step 1: Determine Eligible Cases
Tax authorities review tax administration data to identify individuals who meet the conditions for temporary exit suspension under applicable regulations.
Step 2: Issue a 30-Day Advance Notice
Once identified, taxpayers will receive a notification from the tax authority through:
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Their electronic tax transaction account; or
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Their residential address via postal service if they have not registered for electronic transactions.
For legal representatives of enterprises and active household business owners, the notification will also be sent to the relevant enterprise, organization, or household business.
Step 3: Implement Temporary Exit Suspension
If the taxpayer fails to fulfill the required tax obligations within the notification period, the tax authority will issue a temporary exit suspension notice and send it to the Immigration Department for implementation.
3. Who May Be Subject to Temporary Exit Suspension Due to Tax Debt?
Pursuant to Article 3 of Decree No. 49/2025/ND-CP, temporary exit suspension may be applied based on the amount of outstanding tax debt and the period for which the debt remains overdue.
3.1 Business Individuals and Household Business Owners
For business individuals and household business owners subject to tax enforcement measures, temporary exit suspension may be applied when:
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Outstanding tax debt reaches VND 50 million or more; and
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The debt has remained overdue for more than 120 days.
This group should pay particular attention, as many household businesses operate across multiple sales channels and may incur tax obligations that are not fully monitored.
3.2 Legal Representatives of Enterprises and Cooperatives
For legal representatives of enterprises, cooperatives, or cooperative unions subject to tax enforcement measures, temporary exit suspension may be applied when:
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The enterprise owes tax debt of VND 500 million or more; and
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The debt has remained overdue for more than 120 days.
This means that a company's tax compliance status can directly affect the ability of its legal representative to travel abroad.
3.3 Taxpayers No Longer Operating at Their Registered Address
Another case requiring special attention involves business individuals, household business owners, or legal representatives of enterprises who are no longer operating at their registered business address.
If they have overdue tax liabilities and fail to settle them within 30 days from the date the tax authority issues a notice of intended temporary exit suspension, the measure may be imposed.
For this category, there is no minimum tax debt threshold.
3.4 Overseas Vietnamese and Foreign Nationals
Temporary exit suspension may also apply to:
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Vietnamese citizens leaving Vietnam for permanent settlement abroad;
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Overseas Vietnamese;
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Foreign nationals before departing Vietnam.
As long as overdue tax liabilities remain unpaid, these individuals may be subject to temporary exit suspension in accordance with regulations.
4. What Should Taxpayers Do to Avoid Temporary Exit Suspension?
To protect their legitimate rights and avoid unnecessary disruptions to work and daily life, taxpayers should proactively manage their tax obligations.
According to Official Letter No. 2203/TCS13-NVDTPC issued in 2026 by Tax Office Region 13 of Thanh Hoa Province, taxpayers are advised to take the following actions.
4.1 Regularly Review Tax Obligations
Taxpayers should proactively check their tax debt status through the tax authority's administrative procedures system, the eTax Mobile application, or by contacting their managing tax authority directly.
Regular monitoring helps identify tax liabilities early and enables timely resolution.
4.2 Keep Tax Registration Information Accurate and Updated
Whenever there are changes to business locations or tax registration information, taxpayers should update the information in accordance with applicable regulations.
Ceasing operations or leaving a business address without completing the necessary procedures with the tax authority may result in being classified as no longer operating at the registered address, leading to additional administrative measures.
4.3 Regularly Check Electronic Tax Accounts
Most tax authority notifications are now delivered electronically.
Therefore, business owners, household businesses, and legal representatives should regularly check their email, electronic tax accounts, and official communication channels to ensure that important notices are not missed.
4.4 Fulfill Tax Obligations Before Traveling Abroad
Before undertaking business trips, vacations, study programs, or permanent relocation abroad, taxpayers should proactively verify their tax status and settle any outstanding liabilities.
This is the simplest way to avoid unexpected issues at airports or border checkpoints.
5. How to Check Temporary Exit Suspension Status
Taxpayers can proactively check their temporary exit suspension status through the tax authority's online system before traveling abroad.
Individuals can verify whether they are subject to temporary exit suspension due to tax debt on the Vietnam Tax Authority portal here: https://gdt.gov.vn/wps/portal/Home/nt/xc#
Regular checks help taxpayers identify outstanding tax liabilities early and address any related notices before they affect travel plans.
6. What Should E-commerce Household Businesses Pay Special Attention To?
In recent years, tax administration for e-commerce activities has become increasingly stringent. Revenue data from Shopee, TikTok Shop, Amazon, Facebook, and independent e-commerce websites is being integrated and cross-checked more effectively than ever before.
However, many household businesses still face difficulties consolidating revenue data from multiple sales channels. This can result in data discrepancies, incomplete tax declarations, or overlooked tax obligations.
Therefore, establishing transparent revenue management processes, maintaining centralized records, and regularly reconciling business data are essential steps in reducing tax risks and improving compliance.
7. How Does Sliner Help E-commerce Businesses Manage Revenue and Tax Compliance?
Sliner supports e-commerce businesses in building more transparent revenue management and business data processes.
Through Sliner's ecosystem of solutions, businesses can:
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Monitor sales data across multiple platforms;
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Consolidate revenue into a centralized system;
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Support data reconciliation for tax filing purposes;
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Minimize errors in business data management;
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Improve compliance with tax and accounting regulations.
In particular, Genbook – an E-commerce Accounting and Financial Operations System, empower e-commerce sellers worldwide to maximize profitability through real-time analytics, cost tracking, PPC insights, inventory management, and advanced automation tools.
As authorities continue to strengthen oversight of e-commerce activities, proactively managing revenue and fulfilling tax obligations not only reduces the risk of penalties but also provides a solid foundation for sustainable business growth.
Fulfill your tax obligations today to protect your rights and interests tomorrow.
