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[BUSINESS] · Vietnam · 4 sources

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Vietnam tax authorities warn of exit bans for tax debtors

The General Department of Taxation has issued warnings regarding potential exit bans for taxpayers who fail to meet their obligations. Under the new guidelines, individuals and business households may face travel restrictions if their tax debts reach 50 million VND and remain unpaid for 120 days or more.

For legal representatives and beneficial owners of enterprises or cooperatives, the threshold for an exit ban is a tax debt of 500 million VND that is overdue by at least 120 days. Additionally, taxpayers categorized as not operating at their registered address (status 06) face bans if they do not restore or terminate their tax code within 90 days of notification.

To prevent these measures, the tax authority will provide 30-day advance notices via electronic tax transaction accounts. The department is also implementing enhanced identity verification measures, including personal identification number authentication in July 2025 and biometric authentication for electronic invoices in May 2026, to prevent identity theft and tax fraud.

Entities

General Department of Taxation · Ministry of Finance · Vietnam

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