Vietnam enforces exit bans for individuals with unpaid tax debts

Vietnamese customs and tax authorities are increasingly implementing exit bans for individuals who have failed to fulfill their tax obligations. Recent enforcement actions have targeted legal representatives and business owners with significant outstanding debts.

Specific cases include Li Wen Jun, representative of Cuu Tinh Vietnam Co., Ltd., who faces an exit ban due to company debts exceeding 91.5 billion VND. Other affected individuals include Pham Thị Thu Hong of Vietnam Tourism Investment and Import-Export JSC, involving a debt of over 6.3 billion VND, and representatives from several other companies facing debts ranging from hundreds of millions to over 1 billion VND.

Under current and upcoming regulations, including Decree 252/2026/NĐ-CP, several categories of people may face travel restrictions: business owners or legal representatives of companies facing tax enforcement with debts over 500 million VND overdue by 120 days; individual business owners with debts over 50 million VND overdue by 120 days; and individuals whose tax codes have been inactive for 120 days following a notice. Foreign nationals and Vietnamese citizens settling abroad who have overdue tax debts are also subject to these measures.