On February 28, 2025, the Government issued Decree No. 49/2025/ND-CP, a significant step in tax management and protecting citizens’ rights. This decree regulates the application of temporary suspension of exit for individuals and businesses with outstanding tax debts, aiming to ensure serious enforcement of tax obligations and create fairness in addressing tax arrears.
Scope Of Regulation
Decree 49/2025/ND-CP provides detailed regulations on the threshold of tax debt and the time period of debt to apply the temporary suspension of exit measure. The notification and cancellation of the exit suspension will be carried out transparently, allowing individuals and businesses to proactively resolve their tax debts while avoiding legal risks.
Target Group | Tax Debt Threshold | Debt Duration |
Individual businesses | Tax debt from 50 million VND or more | Overdue tax debt for more than 120 days |
Legal representatives of businesses, cooperatives | Tax debt from 500 million VND or more | Overdue tax debt for more than 120 days |
Businesses no longer operating at the registered address | No specific tax debt threshold | After 30 days from the notification, failure to fulfill tax obligations |
Vietnamese citizens emigrating or foreigners leaving Vietnam | Unpaid tax debt | Before leaving the country |
Benefits Of Applying The Decree
This decree not only enhances fairness in law enforcement but also plays an important role in reducing the prolonged tax arrears situation, protecting the interests of the State. It encourages individuals and businesses to fulfill their tax obligations on time, thus minimizing negative impacts on the national budget.
TPM Tax Agency recommends that individuals and businesses proactively check and complete their tax obligations to avoid administrative measures such as temporary exit suspension. TPM’s professional tax consultancy services will help you resolve tax-related issues quickly and efficiently, protecting your legal rights and avoiding unnecessary legal risks.
Please contact TPM Tax Agency for detailed consultation.
Phone: +84 28 3505 1800
Email: htdn@tpm.com.vn
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