Vietnam to impose travel bans on tax debtors under new Tax Management Law

Vietnam's cabinet has approved a plan to implement the Tax Management Law 2025, issuing six decrees and ten circulars by June 2026. The detailed regulations will guide ministries, provincial authorities and tax agencies on personal and corporate tax, electronic invoicing, customs penalties and compliance procedures.

From 1 July 2026, the law authorises the suspension of exit for taxpayers who owe at least VND 1 million, are no longer operating at their registered address, and have not settled the debt within 30 days of a tax authority notice. The measure covers individual entrepreneurs, household business heads, owners and legal representatives of enterprises, cooperatives, unions, as well as Vietnamese citizens and foreign nationals who have not fulfilled tax obligations before leaving the country.