[Legal Update] "Denial of Exit from Vietnam due to Certain Tax Debts"

Denial of Exit from Vietnam due to Certain Tax Debts

Denial of Exit from Vietnam due to Certain Tax Debts

Previously, tax authorities could notify immigration authorities to prevent Vietnamese and foreign nationals from leaving the country due to tax debts owed by them or by a business they own or represent, with no threshold amount required.  However, Decree 49/2025/ND-CP now sets a clear tax debts threshold for exit bans with effect from 28 February 2025.

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[Agenda]

- Denial of Exit from Vietnam due to Certain Tax Debts
- When are taxpayers subject to exit bans?
- How it works

- What to do

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