Decree No. 49/2025/NĐ-CP on the threshold for applying temporary suspension of departure from the country

DECREE
Regulations on the threshold for applying temporary suspension of departure from the country

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

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

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

At the proposal of the Minister of Finance;

The Government promulgates this Decree stipulating the threshold for applying temporary suspension of departure from the country.

Article 1. Scope of Regulation

This Decree stipulates the threshold for tax arrears and overdue periods in cases of temporary suspension of departure from the country; the notification of applying the temporary suspension of departure measure and the cancellation of such suspension.

Article 2. Applicability

1. Individuals engaged in business, household business owners, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions subject to compulsory enforcement of administrative decisions on tax management; individuals engaged in business, household business owners, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions that are no longer operating at the registered address; Vietnamese citizens departing the country to settle abroad, Vietnamese citizens residing abroad, foreigners before departing from Vietnam have tax arrears and other revenues under state budget managed by tax administration authorities.

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

Article 3. Application of thresholds for tax arrears and overdue periods in cases of temporary suspension of departure from the country

1. Individuals engaged in business, household business owners who are subject to compulsory enforcement of administrative decisions on tax management have tax arrears of VND 50 million or more and the tax arrears have exceeded the prescribed payment deadline by over 120 days.

2. Individuals who are legal representatives of enterprises, cooperatives, and cooperative unions subject to compulsory enforcement of administrative decisions on tax management have tax arrears of VND 500 million or more and the tax arrears have exceeded the prescribed payment deadline by over 120 days.

3. Individuals engaged in business, household business owners, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions that are no longer operating at the registered address have tax arrears exceeding the prescribed payment deadline and have not fulfilled their tax obligations within 30 days from the date the tax administration agency notifies them about the application of the temporary suspension of departure measure.

4. Vietnamese citizens departing the country to settle abroad, Vietnamese citizens residing abroad, foreigners before departing from Vietnam have tax arrears exceeding the prescribed payment deadline and have not fulfilled their tax obligations.

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

1. When taxpayers fall under the category subject to compulsory enforcement of administrative decisions on tax management as stipulated in Article 124 of the Tax Administration Law, the directly managing tax administration agency shall immediately notify the individuals specified in Clause 1 and Clause 2 of Article 3 of this Decree about the application of the temporary suspension of departure measure via electronic means through the taxpayer's electronic tax transaction account. In case the electronic notification cannot be sent, the tax administration agency shall notify on its official website.

2. For taxpayers specified in Clause 3 of Article 3 of this Decree, the directly managing tax administration agency shall notify on its official website about the application of the temporary suspension of departure measure immediately after issuing the Notice regarding the taxpayer's non-operation at the registered address.

3. For taxpayers specified in Clause 4 of Article 3 of this Decree, the directly managing tax administration agency shall send the notification about the temporary suspension of departure to the taxpayer via electronic means through the taxpayer's electronic tax transaction account immediately upon receiving information about Vietnamese citizens preparing to depart the country to settle abroad, Vietnamese citizens residing abroad, and foreigners preparing to depart. In case the electronic notification cannot be sent, the tax administration agency shall notify on its official website.

4. After 30 days from the date of sending the notification to taxpayers specified in Clause 1, Clause 2, and Clause 3 of Article 3 of this Decree about the application of the temporary suspension of departure measure via electronic means or on the tax administration agency's official website, if the taxpayer has not fulfilled their tax obligations, the directly managing tax administration agency shall issue a document on temporary suspension of departure to the immigration management agency for implementation.

If the taxpayer has fulfilled their tax obligations, the tax administration agency shall immediately issue a notification cancelling the temporary suspension of departure to the immigration management agency. The immigration management agency shall cancel the temporary suspension of departure within 24 hours from the time of receipt of the tax administration agency's notification.

Notifications on temporary suspension of departure and cancellation of temporary suspension of departure shall be sent to the immigration management agency through data transmission between the information technology application systems of the tax administration agency and the immigration management agency. In case electronic transmission cannot be implemented, the tax administration agency shall send the temporary suspension of departure and cancellation of temporary suspension of departure notifications to the immigration management agency in writing.

Article 5. Effectiveness and implementation

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

2. Ministers, Heads of ministerial-level agencies, Heads of government agencies, and relevant businesses, organizations, household businesses, and individuals are responsible for implementing this Decree.

3. Chairmen of provincial People's Committees directly instruct relevant agencies and units in their jurisdiction to coordinate in implementing this Decree.