DECREE NO. 49/2025/ND-CP OF THE GOVERNMENT ON TEMPORARY SUSPENSION OF EXIT DUE TO TAX ARREARS 

The Government has just issued Decree No. 49/2025/ND-CP (Decree 49) dated February 28, 2025 regulating the threshold for temporary suspension of exit. 

Accordingly, this Decree provides detailed regulations on the threshold of tax debt and the time period of debt to apply the temporary suspension of exit measure; he notification and cancellation of the exit suspension will be carried out transparently, allowing individuals and businesses to proactively resolve their tax debts while avoiding legal risks. 

I. SCOPE OF APPLICATION

1. Business individuals, household business owners, and individuals who are legal representatives of enterprises, cooperatives, and cooperative unions that are subject to enforcement of administrative decisions on tax management; Business individuals, household business owners, and individuals who are legal representatives of enterprises, cooperatives, and cooperative unions that are no longer operating at their registered addresses; Vietnamese citizens emigrating to settle abroad, overseas Vietnamese, and foreign nationals who have outstanding tax debts or other state budget obligations managed by tax authorities before leaving Vietnam;
2. Tax authorities, state agencies, and other organizations involved in the implementation of Decree 49.

II. THRESHOLDS FOR TAX DEBT AND DURATION OF DEBT IN CASES OF EXIT SUSPENSION

1. Business individuals and business household owners who are subject to compulsory enforcement of administrative decisions on tax management with tax debts from VND 50 million or more and the overdue tax debts for more than 120 days.
2. An individual who is the legal representative of an enterprise, cooperative, or cooperative union that is subject to compulsory enforcement of an administrative decision on tax management with tax debts from VND 50 million or more and the overdue tax debts for more than 120 days.
3. Business individuals, business household owners, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions that are no longer operating at the registered address and have tax debts that are past the prescribed payment deadline and have not fulfilled their tax payment obligations within 30 days from the date the tax authority notifies them of the application of temporary exit suspension measures.
4. Vietnamese people leaving the country to settle abroad, Vietnamese people settling abroad, foreigners who have tax debts past the deadline for payment according to regulations and have not yet fulfilled their tax payment obligations before leaving Vietnam.

Decree 49 has officially taken effect from the date of signing and promulgation, February 28, 2025.