Are you a business individual, household business owner, or corporate representative concerned about exit suspension regulations due to tax debt? Effective February 28, 2025, the government officially issued Decree 49/2025/ND-CP outlining the latest regulations on the exit suspension threshold. So, how much tax debt leads to an exit ban under these new rules? This article provides the most detailed and comprehensive information about the tax debt threshold for exit bans in 2025 to keep you informed.

Decree 49/2025/ND-CP: Detailed Regulations on Exit Suspension for Tax Debt

Decree No. 49/2025/ND-CP, issued by the government on February 28, 2025, is now in effect, providing specific regulations on the application of exit suspension measures in cases of tax debt. This decree focuses on clearly defining the tax debt threshold and tax debt duration for individuals, household businesses, and enterprises that will be considered for exit suspension.

Who is Subject to Exit Suspension Regulations?

This decree applies to a variety of subjects, including:

• Business individuals, household business owners subject to administrative enforcement decisions on tax management.
• Legal representatives of enterprises, cooperatives, and cooperative unions subject to administrative enforcement decisions on tax management.
• Business individuals, household business owners, legal representatives of enterprises, cooperatives, and cooperative unions no longer operating at their registered address.
• Vietnamese citizens exiting to settle abroad, Vietnamese citizens residing abroad, foreigners with tax debt before exiting Vietnam.
• Tax management agencies, state agencies, and related organizations.

Specific Regulations on Tax Debt Threshold and Debt Duration for Exit Suspension

For Business Individuals and Household Business Owners Under Enforcement:

• Tax debt threshold: From VND 50 million upwards.
• Debt duration: Overdue for more than 120 days.

For Legal Representatives of Enterprises, Cooperatives, and Cooperative Unions Under Enforcement:

• Tax debt threshold: From VND 500 million upwards.
• Debt duration: Overdue for more than 120 days.

For Individuals, Household Businesses, and Legal Representatives No Longer Operating at Registered Address:

• Tax debt threshold: Overdue tax debt (no specific amount defined).
• Debt duration: After 30 days from the date the tax authority issues a notice of intent to apply exit suspension measures, without fulfilling tax obligations.

For Vietnamese Citizens Exiting to Settle Abroad, Vietnamese Citizens Residing Abroad, and Foreigners Before Exiting:

• Tax debt threshold: Overdue tax debt (no specific amount defined).
• Debt duration: Tax obligations not fulfilled at the time of exit.

Exit Suspension Notice and Cancellation Procedures

How Does the Tax Authority Issue Exit Suspension Notices?

• Electronic method: Tax management agencies will send notices electronically via the electronic tax transaction account of the taxpayer (NNT) for cases 1, 2, and 4 above.
• Website notification: If electronic notification fails, or for case 3, the tax authority will notify on the information page of the tax management agency.
• Waiting period: After 30 days from the date of notification (electronic or website) without the taxpayer fulfilling their tax obligations, the tax authority will issue an exit suspension document and send it to the immigration management agency.

Rapid Exit Suspension Cancellation Upon Full Tax Payment

• As soon as the taxpayer fulfills their tax obligations, the tax authority will send an exit suspension cancellation notice to the immigration management agency.
• Cancellation time: The immigration management agency will cancel the exit suspension within 24 hours of receiving the notice from the tax authority.
• Inter-agency communication method: Notices are sent via digital data exchange between the IT systems of the tax authority and the immigration management agency. If this is not possible, notices will be sent via paper documents.

General Department of Taxation Directs Increased Promotion of Decree 49/2025/ND-CP

To ensure taxpayers understand the new regulations, the General Department of Taxation has issued Official Dispatch No. 01/CD-TCT, directing provincial and municipal Tax Departments to enhance the promotion and dissemination of Decree 49/2025/ND-CP. This aims to help citizens and businesses proactively fulfill their tax obligations and avoid exit suspension due to lack of awareness.

Understand the New Exit Suspension Regulations to Comply with the Law

Decree 49/2025/ND-CP is an important legal document directly impacting the rights of many individuals and businesses. Understanding the regulations regarding the exit suspension threshold and related procedures is crucial for ensuring legal compliance and avoiding unnecessary complications.

If you have any questions regarding these regulations, please contact your directly managing tax authority for timely answers and support.