Vietnam Vice‑PM Nguyen Van Thang orders overhaul of tax‑debt travel‑ban rules

Vice‑Prime Minister Nguyen Van Thang instructed the Ministry of Finance to revise the regulations governing the suspension of outbound travel for taxpayers who owe arrears. The directive calls for a detailed review of practical problems and a draft amendment to be submitted to the Government before 20 June 2026.

Current rules, set out in the Tax Administration Law and Decree No. 49/2025, impose a travel ban on individual business owners with tax debt of 50 million VND or more overdue for more than 120 days, and on legal representatives of enterprises with debt of 500 million VND or more overdue for the same period. The measure also applies to persons who have abandoned their business address or are preparing to emigrate without settling tax obligations. Tax authorities verify cases, issue a 30‑day notice to the taxpayer’s electronic tax account and registered residence, and publicly publish the information on the tax portal.

The tax office will cooperate with the immigration agency to develop an IT solution that can lift the travel suspension in real time once the debt is cleared, aiming to make compliance smoother for taxpayers.