Resolving issues related to temporary travel bans due to tax arrears.

The document states: Considering the proposal of the Ministry of Finance in Document No. 6911/BTC-CT dated May 26, 2026, regarding the report on press coverage of temporary travel bans due to tax arrears, Deputy Prime Minister Nguyen Van Thang has assigned the Ministry of Finance to thoroughly study the practical difficulties arising in order to amend, supplement, and improve the regulations on fulfilling tax obligations in cases of travel abroad in the Decree detailing some articles and measures to organize and guide the implementation of the Law on Tax Administration, ensuring compliance with legal regulations and practical implementation, supporting and facilitating taxpayers to comply with the law; and to submit it to the Government before June 20, 2026.

At the same time, the Ministry of Culture, Sports and Tourism and the State Bank of Vietnam, according to their assigned functions and duties, shall consider the recommendations and proposals of the Ministry of Finance to find appropriate solutions in the direction, management, and administration of the State; and promptly report to the competent authorities on issues beyond their authority.

* Following reports from several media outlets and social networks regarding taxpayers being temporarily prohibited from leaving the country due to small tax debts, the Tax Department held a specialized press conference on May 22nd to widely disseminate information to the press.

At the press conference, Mr. Nguyen Duc Huy, Deputy Head of the Tax Operations Department (Tax Department), stated that the temporary suspension of exit from the country has been stipulated in the Law on Tax Administration and Decree No. 49/2025/ND-CP, which specifies the threshold for applying the temporary suspension of exit from the country for each group of subjects.

According to regulations, individuals and business owners subject to enforced execution of administrative decisions regarding tax management will be subject to a temporary travel ban if their outstanding debt is 50 million VND or more and is overdue for more than 120 days.

For the legal representative of a business, cooperative, or cooperative union, the threshold is 500 million VND or more and the overdue amount must be overdue by more than 120 days. In addition, the regulation also applies to cases where a business address has been abandoned or individuals preparing to emigrate to settle abroad but have not yet fulfilled their tax obligations.

Regarding reports of taxpayers being temporarily prohibited from leaving the country due to small tax debts, Mr. Mai Son, Deputy Director of the Tax Department, stated that after reviewing tax management data, the majority of reported cases involved individuals who had abandoned their business addresses and failed to notify the business registration authority and the tax authority as required.

Mr. Mai Son stated that the tax authorities have coordinated with local authorities to verify the business and its legal representative at the registered address; they have also sent notifications regarding tax debt status and contacted the business via the phone number and email address registered with the tax authorities.

Furthermore, before implementing the temporary travel ban, the tax authorities also send a 30-day prior notice to the electronic tax account of the business and its legal representative. The notice is also sent to the registered residential address and publicly announced on the tax authority's electronic portal.

In the coming period, the Tax Department will continue to coordinate with the Immigration Department (Ministry of Public Security) to research solutions to upgrade information technology applications in order to cancel temporary exit bans as quickly as possible, in real time, immediately after taxpayers fulfill their obligations to the State budget.