VCCI Proposes Tax Debt Thresholds for Exit Restrictions
The Vietnam Chamber of Commerce and Industry (VCCI) proposes restricting travel abroad only when tax debt exceeds a set threshold and the taxpayer deliberately delays payment after receiving valid notice. It also calls for a time-bound process to lift tax enforcement measures and address business registrations involving stolen identities.
Commenting on proposed National Assembly and government policies to ease difficulties for taxpayers, the Vietnam Chamber of Commerce and Industry (VCCI) called for clearer conditions on restricting travel abroad over tax debt. For businesses that do not operate at their registered address, it said exit restrictions should not be applied broadly to legal representatives solely because of a breach of address notification procedures or a relatively small tax debt.
VCCI proposed applying exit restrictions only when a written determination shows that tax debt exceeds a specified threshold, notice has been legally served, and the taxpayer still deliberately delays payment. As examples, it suggested thresholds of more than VND 200 million for individuals and household businesses, and more than VND 1 billion for companies. These are proposed thresholds, not rules currently in force.
For people whose identities have been misused to register a business, the Ministry of Finance proposed in a draft government resolution that eligible victims temporarily be exempt from exit restrictions. VCCI said lifting travel restrictions alone would not resolve the problem: victims could remain listed as legal representatives of businesses in violation, affecting their ability to open bank accounts, obtain credit or register new companies.
A man in Hanoi reported through the electronic tax platform that he was barred from leaving the country after his identity was misused to register a breakfast shop in Ha Tinh.（VietVance）
VCCI therefore proposed that, within 30 days of receiving written confirmation that police have accepted a report of identity misuse, tax authorities lift all related tax enforcement measures against the person. It also called for tax authorities to coordinate with business registration authorities to suspend the person's listing in the system as the legal representative or owner of the business in violation. The Tax Department said it had received about 4,000 reports through its electronic tax app and hotline of personal information being misused to register companies. The Ministry of Finance said registration authorities were working with relevant agencies to investigate the cases and would handle the business registrations in accordance with the law once the competent authorities reached their conclusions.
Source: VietVance
