Legal regulations on the application of exit suspension due to tax debt: procedures and formalities for removal

In tax administration, the application of exit suspension is a crucial enforcement measure aimed at ensuring that taxpayers fully comply with their obligations to the state budget. Currently, the exit suspension measure is commonly applied to business individuals and legal representatives of enterprises that have outstanding tax debts and are subject to enforcement of administrative decisions on tax administration as stipulated in Article 124 of the Law on Tax Administration 2019. Upon the taxpayer’s completion of the tax payment obligation, the competent authority shall proceed to remove the exit suspension measure. This article provides a summary of the competent authorities for the application and removal of the exit suspension measure, as well as the respective procedures and formalities under the law. 

1. Competent authorities for applying or removing the exit suspension measure  

According to the legal provisions on tax administration, the application or removal of the exit suspension measure is carried out by two separate agencies. Pursuant to Article 4 of Decree 49/2025/ND-CP dated February 28, 2025, of the Government, which regulates the threshold for applying exit suspension, the tax administration agency of the taxpayer is the agency responsible for issuing a notice regarding the impending application of the exit suspension measure. The tax administration agency does not directly implement the exit suspension measure.  

Accordingly, the exit suspension is implemented directly by the Immigration Management Authority. Based on the notice from the tax administration agency, the Immigration Management Authority shall apply the exit suspension measure to cases with tax debts that are subject to enforcement of administrative decisions on tax administration as stipulated in Article 124 of the Law on Tax Administration 2019. 

2. Procedure and formalities for applying or cancelling the exit suspension measure against tax debtors 

When a taxpayer is subject to exit suspension, their direct tax administration agency shall issue a notice to the tax debtor regarding the impending application of the exit suspension measure. Upon receiving the notice from the direct tax administration agency, the taxpayer has a period of 30 days to fulfill the tax payment obligation, counting from the date the tax agency sends the notice. 

As stipulated in Decree 49/2025/ND-CP, the notice regarding the impending application of the exit suspension measure shall be sent to the taxpayer electronically via the taxpayer’s electronic tax transaction account. In case the electronic method is not used, the tax administration agency shall publish the notice on the tax administration agency’s electronic information portal for the taxpayer to perform their obligation. 

After the aforementioned 30 (thirty) day period, if the taxpayer still has not fulfilled their tax payment obligation, the direct tax administration agency shall issue a written request for exit suspension and send it to the Immigration Management Authority for the suspension to be implemented. Consequently, the Immigration Management Authority shall carry out the exit suspension against the taxpayer as requested by the tax agency.  

In the event the taxpayer has completed the tax payment obligatioN, the tax administration agency shall immediately issue a notice of cancellation of exit suspension and send it to the Immigration Management Authority. Within 24 hours from the time of receiving the tax administration agency’s notice, the Immigration Management Authority shall proceed with the cancellation of the exit suspension. Furthermore, pursuant to Clause 4, Article 4 of Decree 49/2025/ND-CP, the competent tax administration agency that issues the document cancelling the application of the exit suspension measure is not necessarily the taxpayer’s direct tax administration agency. 

3. Enterprises’ right to propose gradual payment of tax debt 

In accordance with the guidance in Official Letter No. 4136/TCT-QLN dated September 18, 2024, of the General Department of Taxation, enterprises with tax debts have the right to propose a gradual payment method. Pursuant to Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance, should an enterprise choose the option of gradual tax debt payment, the enterprise must prepare a dossier for gradual tax debt payment as stipulated in Clause 2, Article 66 of this Circular. The procedure for processing the gradual tax debt payment dossier shall be implemented according to Clause 1, Article 66 of the Circular. 

Thus, the regulations related to the application or cancellation of the exit suspension measure against tax debtors are currently stipulated quite clearly in Decree 49/2025/ND-CP dated February 28, 2025, and Decree 126/2020/ND-CP dated October 19, 2020. Accordingly, the division of power and responsibility between state agencies is also specifically regulated. 

See more: The measure of exit suspension for civil judgment debtors

Disclaimers:

This article is for general information purposes only and is not intended to provide any legal advice for any particular case. The legal provisions referenced in the content are in effect at the time of publication but may have expired at the time you read the content. We therefore advise that you always consult a professional consultant before applying any content.

For issues related to the content or intellectual property rights of the article, please email cs@apolatlegal.vn.

Apolat Legal is a law firm in Vietnam with experience and capacity to provide consulting services related to Dispute Resolution and contact our team of lawyers in Vietnam via email info@apolatlegal.com.



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