Tax Department: Will research to lift the exit postponement order as soon as people complete tax payment

On the morning of May 22, the tax industry held a thematic press conference, in which most of the content mentioned the temporary exit order for people who have not fulfilled their tax obligations.

Deputy Director of the Mai Son Tax Department said that in the coming time, the tax industry will coordinate with the immigration agency, treasury and banks to deploy solutions that allow tax debtors to pay money right on the way to the airport or at the border gate. After completing the obligation, the interconnected system will confirm in real time so that the taxpayer can leave the country immediately.

“According to regulations, there must be a decision to lift the exit suspension order, but in the near future we will upgrade the system and perform direct confirmation in real time,” Mr. Son said.

Mr. Nguyen Duc Huy, Deputy Head of the Tax Department (Department of Taxation), further informed that this process is being specified by the Ministry of Finance in the draft decree and circular guiding the Law on Tax Administration 2025.

The Law on Tax Administration stipulates that cases of delayed exit include business individuals, business household owners who owe from 50 million VND or representatives, business owners, cooperatives who owe from 500 million VND, overdue for more than 120 days; People who leave the country to settle abroad but still owe taxes.

For businesses and business households that owe taxes and are no longer operating at the registered address – a sign of violation of tax declaration and management obligations – there is no specific threshold specified.

In cases of being banned from leaving the country due to tax debt, tax authorities “implement a warning and reminder process before applying enforcement measures.”Deputy Director of Mai Son affirmed.

Specifically, when a tax debt arises on the 30th day, the tax authority will warn in many ways such as sending a notification via phone number, email, or Zalo according to the registered taxpayer information. In addition, this information is also displayed on the eTax Mobile system, the tax industry’s electronic database, and is reviewed to ensure the information has been sent.

“The goal of these measures is to ensure transparency and fairness for businesses and individuals who are well implementing legal policies,” he said.

The tax enforcement process also involves many steps. Tax debt after 90 days will be subject to account enforcement, and invoice enforcement after 120 days. After that, the tax authorities applied measures to disclose information and ban exits.

According to leaders of the Tax Department, most taxpayers proactively reviewed and fulfilled their obligations after receiving the warning.

However, the current case that is causing a lot of concern belongs to the group of taxpayers that are no longer operating at the registered address, but have not yet dissolved. Due to not receiving notices or not cooperating with tax authorities, many individuals have not fulfilled their obligations and are affected when completing exit procedures.

According to data from the Department of Taxation, to date, more than 105,000 taxpayers have been notified of temporary exit with a total debt of over VND 61,000 billion. Of these, about 60,000 cases are taxpayers no longer operating at the registered address, with a total debt of about VND 6,900 billion.

The tax agency said it has recovered more than VND 4,000 billion from about 13,000 taxpayers subject to temporary exit. As for the group that removed its business address, the amount collected was more than 100 billion VND from about 7,100 cases.

In the draft decree guiding the Law on Tax Administration 2025, the Ministry of Finance proposed that the threshold for temporarily postponing exit for cases of tax debt and no longer operating at the registered address is 1 million VND, instead of not providing a specific level as currently.

Mr. Mai Son said that tax authorities will continue to review groups of businesses and business households that have abandoned their business addresses to ensure fairness and a healthy competitive environment for those who seriously fulfill their tax obligations. “The tax industry always provides maximum support to taxpayers, in refund, settlement and all management functions,” he said.