• Legal representatives of enterprises that are being subject to tax enforcement.
• Vietnamese citizens settling abroad or foreigners who have not fulfilled their tax obligations.

Reasons leading to tax debt and being temporarily prevented from leaving the country

• Lack of information: Many people do not know they owe taxes or are unaware of the regulations.
• Changes in personal information: Failure to notify changes in address or phone number means that notifications from the tax authority cannot be delivered.
• Difficulties in accessing information: Some people find it difficult to access the tax authority’s electronic information websites.

Procedure for temporary suspension of departure

• Determination of tax obligations: The tax authority will review and accurately determine the amount owed by each individual.
• Notification to the taxpayer: The taxpayer will receive a notification by mail or through the eTax Mobile app.
• Notification to the immigration management agency: If the taxpayer does not fulfill their obligations, the tax authority will send a notification to temporarily suspend their departure.

How to check for tax debt and avoid being temporarily prevented from leaving the country

• Use the eTax Mobile app: This app allows you to easily check your tax obligations, pay taxes online, and receive notifications from the tax authority.
• Check information on the tax authority’s electronic information website: You can visit the General Department of Taxation’s website to check information about your tax obligations.
• Timely report changes in personal information: When there are any changes to your address or phone number, immediately notify the tax authority.
• Fulfill tax obligations: Pay the full amount of outstanding taxes before planning to leave the country.

Important notes

• Change of address: Individuals need to notify the tax authority when changing their address to receive timely notifications.
• Guarantee: Tax debtors may be allowed to leave the country if they have a guarantor for the debt amount.
• Not everyone who owes taxes is temporarily prevented from leaving the country: This measure only applies to specific cases.
• Regularly update information: Follow information about tax obligations through official channels.

Conclusion

Understanding the regulations on being prohibited from leaving the country due to tax debt will help you proactively fulfill your tax obligations and avoid unnecessary trouble when planning to travel abroad. Take advantage of online support tools like eTax Mobile to effectively manage your tax information.