Hữu Nghị Border Gate in Lạng Sơn Province. — VNA/VNS Photo

HÀ NỘI — The Government has issued Decree No. 252/2026/NĐ-CP, detailing a number of provisions and implementation measures for the Law on Tax Administration, including specific cases in which individuals may be temporarily prohibited from leaving Việt Nam due to outstanding tax debts.

Under the decree, temporary exit suspension may be imposed on owners and legal representatives of businesses and cooperatives that are subject to enforcement of administrative decisions on tax administration and have outstanding tax debts of VNĐ50 million (US$1,902) or of VNĐ500 million or more, where the debts have remained unpaid for 120 days or longer beyond the statutory payment deadline.

The measure also applies to foreign nationals with overdue tax liabilities who have not fulfilled their tax obligations, as well as Vietnamese citizens leaving the country to settle abroad and overseas Vietnamese departing Việt Nam, where they have overdue tax debts that remain unpaid.

The tax authority with direct responsibility for managing the taxpayer has the authority to issue a notice of temporary exit suspension.

The tax authority that issued the exit suspension notice also has the authority to issue notices extending or lifting the suspension. Where responsibility for managing a taxpayer is transferred to another tax authority, the new managing authority is authorised to issue notices extending or revoking the exit suspension. — VNA/VNS