17 business owners in Nghe An have their exit temporarily suspended
Nghe An Tax Department and Tax Branches have just announced temporary suspension of exit for 17 company directors who are being forced to execute administrative decisions on tax management and have not fulfilled their tax payment obligations.
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During the 4 days from June 4 to 7, 2024, Nghe An Tax Department sent a notice to the Immigration Department - Ministry of Public Security regarding the temporary suspension of exit for many business directors.
Specifically, according to Notice No. 2112/TBXC-CCT dated June 4, 2024, the Song Lam II Regional Tax Department announced a temporary suspension of exit for Mr. Nguyen Van Hung (born in 1981) - Director and legal representative of Hung Diep Construction and Trading Joint Stock Company, located in Hong Long commune, Nghia Dan district.
Mr. Hung's exit is temporarily suspended because this enterprise is subject to enforcement of administrative decisions on tax management and has not yet fulfilled its tax payment obligations. The period of temporary suspension of Mr. Hung's exit is from June 4, 2024 until the taxpayer completes his tax payment obligations to the State budget.
Next, in Notice 2116/TBXC-CCT dated June 4, 2024, the Song Lam II Regional Tax Department announced the temporary suspension of exit for Mr. Ho Si Khoi (born in 1981) - Director and legal representative of Hung Vinh Construction Limited Liability Company, Hung Nguyen District.
The reason for the exit ban is that the enterprise is being forced to execute an administrative decision on tax management and has not fulfilled its tax payment obligations. According to the content of this notice, Mr. Khoi is temporarily suspended from leaving the country from June 4, 2024 until the taxpayer fulfills his tax payment obligations.
In addition, the Tax Department of Song Lam II area announced the temporary suspension of exit and entry for Mr. Nguyen Trong Nghi, representative of CNN General Trading Construction Investment Joint Stock Company, address Tan Loc commune, Nam Dan district, from June 4, 2024 until the taxpayer completes his tax obligations to the State Budget.
Temporarily suspend the exit of Mr. Nguyen Canh Dung, representative of CKVI Trading and Service Company Limited, address Hung Tay Commune, Hung Nguyen. The exit suspension period is from June 4, 2024 until the taxpayer completes his tax obligations to the State Budget; Temporarily suspend the exit of Mr. Hoang Van Quyen - Nghe Tinh Trading Company Limited, address Hung Tay, Hung Nguyen. The exit suspension period is from June 4, 2024 until the taxpayer completes his tax obligations to the State Budget.
Bac Nghe I Tax Department postpones the exit of Mr. Tran Van Gioi, Duy Chi Anh LLC, address Quynh Hong Commune, Quynh Luu. The temporary exit suspension period is from June 6, 2024 until the taxpayer completes his tax obligations to the State Budget.
In addition, Nghe An Tax Department announced the temporary suspension of exit from June 7, 2024 for Mr. Hoang Dinh Dung, Hai Lam Company Limited, address Cua Nam Ward, Hoan Kiem District, Hanoi. Ms. Nguyen Thi Binh Minh, Thien Loc Duc Company Limited, address Hung Dong - Vinh City....
Article 36 of the Law on Exit and Entry of Citizens
The 2019 Law on Vietnamese Citizens stipulates: Vietnamese citizens who are taxpayers who are being forced to execute administrative decisions on tax management, Vietnamese people who leave the country to settle abroad and have not fulfilled their tax obligations according to the provisions of tax law before leaving the country may have their exit temporarily suspended. As for foreigners
Foreigners may be temporarily suspended from leaving Vietnam if they have not fulfilled their tax obligations (according to Clause 1,2, Article 28 of the Law on Entry, Exit, Transit and Residence of Foreigners in Vietnam 2014).
Law on Tax Administration No. 38/2019/QH14 (Article 6) and Decree No. 126/2020/ND-CP guiding this Law (Article 21) have added regulations on temporary suspension of exit for taxpayers
in the case of being forced to execute administrative decisions on tax management and the order of coordination in implementing this work. Accordingly, the authority to decide on temporary suspension of exit, extension of temporary suspension of exit, cancellation of temporary suspension of exit is the Head of the tax administration agency directly managing the taxpayer, who has the authority to base on the actual situation and tax management work in the area to decide on the selection of cases of temporary suspension of exit for the cases specified in Clause 1, Article 21 of Decree 126/2020/ND-CP.
