Vietnam issues exit suspension rules for tax debtors

Under Decree No. 252/2026/ND-CP, Vietnam has established specific thresholds for suspending the exit of individuals with outstanding tax debts.

Business individuals and household business owners face exit suspensions if their debt reaches 50 million VND or more and is overdue by at least 120 days. This also applies to business owners who fail to restore or terminate their tax identification numbers within 120 days of a tax authority notice regarding inactivity at their registered address.

For legal representatives or beneficial owners of enterprises, cooperatives, or unions, the suspension applies to debts of 500 million VND or more that are overdue by at least 120 days. Foreign nationals and Vietnamese citizens emigrating abroad are subject to exit suspension for any overdue tax debt, regardless of a minimum threshold.

Notably, the regulation does not apply to salaried employees whose only tax liabilities arise from personal income tax on wages and salaries, as these are typically withheld at the source by employers.