Decree 49/2025/ND-CP the debt threshold and debt duration for cases of temporary postponement of exit as follows:

Business individuals and heads of business households subject to enforcement of administrative decisions on tax administration have tax arrears of VND 50 million or more and tax arrears that are more than 120 days past the prescribed payment deadline.

Individuals who are legal representatives of enterprises, cooperatives or cooperative unions in cases subject to enforcement of administrative decisions on tax administration with tax arrears of VND 500 million or more and tax arrears that are more than 120 days past the prescribed payment deadline.

Business individuals, heads of business households, individuals who are legal representatives of enterprises, cooperatives or cooperative unions that no longer operate at their registered addresses and owe tax amounts beyond the prescribed payment deadline and after 30 days from the date the tax administration agency notifies the application of the suspension measure leaving the country without fulfilling the tax payment obligation.

Vietnamese exiting the country to settle abroad, overseas Vietnamese, foreigners before leaving Vietnam who have overdue tax arrears as prescribed but have not fulfilled their tax payment obligations.

For more detailed information about this or related tax services, please don't hesitate to contact us.
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