According to the provisions of the Law on Tax Administration of Vietnam, Clause 1, Article 21 of Decree 126/2020/ND-CP dated October 19, 2020, detailing some articles of the Law on Tax Administration, a person in tax debt may be restricted from leaving the country if the tax authority requests the customs authority to issue a temporary exit suspension.

Cases where an individual may be temporarily suspended from exiting the country according to tax law include:

• Individuals, or individuals who are the legal representatives of tax-paying enterprises, who are subject to enforcement of administrative decisions on tax management (owing tax for more than 90 days after the due date, owing tax after the extension period, engaging in asset dispersal or fleeing, failing to comply with administrative penalties related to taxes) and have not fulfilled their tax obligations.
• Vietnamese citizens leaving the country to settle abroad without fulfilling their tax obligations.
• Vietnamese citizens residing abroad who have not fulfilled their tax obligations before leaving the country.
• Foreign nationals who have not fulfilled their tax obligations before leaving Vietnam.

Instructions for Checking Exit Status:

Step 1: Visit the website of the General Department of Taxation at https://www.gdt.gov.vn/

Step 2: Select “Public service“

Step 3: Select “Public disclosure of tax enforcement“

Step 4: Select “Taxpayers with exit notification“

Step 5: Enter the required information, such as “Organization tax code, Individual tax code, ID/Passport number, Organization name, Individual name...” then input the “Verification code” and click “Search”

The result will show either “No matching results found!” or “List of exit suspension notifications, extension of exit suspension, cancellation of exit suspension”.

If necessary, you may contact your managing tax authority or the customs authority to accurately verify your exit status.

If you have any further questions or inquiries, please contact TPM via the Website: tpm.com.vn or Hotline 028 3505 1800 for the quickest support.