Vietnam Tax Department issues guidelines on temporary exit bans

The Tax Department has issued Official Dispatch No. 5622/CT-NVT to guide tax authorities on implementing regulations regarding temporary exit bans under Government Decree No. 252/2026. The directive emphasizes that exit bans must be applied to the correct subjects and conditions in accordance with tax management laws, ensuring the protection of taxpayers' legitimate rights and interests.

Key requirements include the immediate cancellation of exit bans once a taxpayer meets the necessary conditions. The Tax Department instructed local authorities to conduct thorough reviews of tax obligations, including verifying legal representatives, beneficial owners, and tax identification status, to prevent incorrect applications due to outdated information.

Specific cases subject to exit bans include taxpayers who have not operated at their registered address for 120 days without restoring or terminating their tax code, and active or suspended business entities with significant tax debts facing administrative enforcement. To facilitate compliance, authorities are encouraged to promote the use of eTax Mobile and coordinate with immigration and travel agencies to notify taxpayers of their tax obligations prior to departure.