Decree No. 49/2025/NĐ-CP dated February 28, 2025, of the Government stipulating the threshold for the application of exit suspension
Accordingly, Article 3 of this Decree stipulates the “Application of overdue tax debt thresholds and debt duration in cases of exit suspension,” specifically 04 cases:
(i) Individual business owners and household business owners subject to enforcement of administrative decisions on tax management, with overdue tax debts of VND 50 million or more and exceeding the prescribed payment deadline by over 120 days.
(ii) Individuals who are legal representatives of enterprises, cooperatives, and cooperative unions subject to enforcement of administrative decisions on tax management, with overdue tax debts of VND 500 million or more and exceeding the prescribed payment deadline by over 120 days.
(iii) Individual business owners, household business owners, and individuals who are legal representatives of enterprises, cooperatives, and cooperative unions that have ceased operations at their registered addresses, with overdue tax debts exceeding the prescribed payment deadline, and after 30 days from the date the tax authority notifies the application of exit suspension measures until tax obligations are fully settled.
(iv) Vietnamese citizens exiting for permanent residence abroad, overseas Vietnamese, and foreign nationals before departing from Vietnam who have overdue tax debts exceeding the prescribed payment deadline and have not fulfilled their tax obligations.
This Decree takes effect from February 28, 2025.
