Vietnam Tax Authorities Bar One Person From Leaving and Warn 17 Others

Tax authorities in Hai Phong and Vinh Long have respectively announced an exit ban on one company’s legal representative and issued warnings to 17 business household owners that they could face the same measure. Hai Phong Tax Office No. 1 announced that Trương Tuấn Dũng, the legal representative of Công ty TNHH Giám định Việt Tín, has been barred from leaving Vietnam since November 11, 2026, until the taxpayer fulfills its obligations to the state budget.

Hai Phong tax authorities said the company had not operated at its registered address for more than 120 days but had not completed procedures to reactivate or terminate its tax identification number. The taxpayer still had not fulfilled its tax obligations 30 days after receiving a warning. Vinh Long Tax Office No. 12 issued warnings to 17 business household owners. All of their businesses had ceased operating at their registered addresses for more than 90 days without reactivating or terminating their tax identification numbers.

Vinh Long tax authorities said they would impose exit bans if, 30 days after the notices were issued, the taxpayers had not applied to reactivate their tax identification numbers, completed their tax declarations, dealt with outstanding taxes as required, or completed the termination of their tax identification numbers. The source text did not name the 17 owners or specify the dates on which the notices were issued.

Under Article 28 of Decree No. 252/2026/NĐ-CP, individual business operators and business household owners may be barred from leaving Vietnam if they owe at least VND 50 million in taxes, the debt is at least 120 days overdue, and they are subject to enforcement of an administrative tax decision. For beneficial owners or legal representatives of companies, cooperatives and cooperative unions, the tax debt threshold is VND 500 million; the debt must also be at least 120 days overdue and subject to enforcement.

People associated with businesses that are not operating at their registered addresses may also face an exit ban if the businesses have neither resumed operations nor terminated their tax identification numbers 120 days after the tax authorities issue a notice. Tax debt is not a prerequisite in these cases. The tax authorities said the measure must be applied to the appropriate people under the legally prescribed conditions and procedures, and lifted immediately once the taxpayer meets the required conditions. Foreign nationals before leaving Vietnam, as well as Vietnamese citizens leaving to settle abroad or already residing abroad, may also be barred from leaving if they have overdue, unpaid taxes. The tax debt thresholds and 120-day overdue requirement described above do not apply to these cases.

Source: VietVance