Vietnam Tax Department mandates immediate cancellation of exit bans

The Tax Department has issued new guidance to tax authorities at all levels regarding the implementation of exit ban suspensions under Government Decree No. 252/2026/NĐ-CP. A central requirement of the directive is the immediate cancellation of exit bans as soon as a taxpayer meets the necessary legal conditions.

To streamline this process and protect the rights of taxpayers, the tax management information system will automatically issue electronic notifications to cancel exit bans once conditions are met. This automation is intended to reduce processing times and minimize disruptions to travel, work, or study plans.

Tax authorities are also mandated to conduct rigorous reviews before applying any exit bans. This includes verifying tax obligations, legal representatives, beneficial owners, tax identification number statuses, and exact debt amounts to prevent errors caused by outdated information. The guidance also emphasizes coordinating data exchange with the Immigration Department to ensure accuracy.