Official Letter No. 286/TCS8-NVDTPC dated 27 May 2026 issued by the Lao Cai Tax Department regarding the lookup of notices of temporary exit suspension due to tax debts as follows:

by KMC Consulting Company Limited

Taxpayers should proactively check their tax obligation status before carrying out exit procedures in order to avoid difficulties arising at border gates or airports.

04 Cases Subject to Temporary Exit Suspension Due to Tax Debts

Pursuant to Article 3 of Decree No. 49/2025/ND-CP, the cases subject to the measure of temporary exit suspension due to tax debts include:

1. Business individuals and household business owners

Business individuals or household business owners shall be subject to temporary exit suspension when: The outstanding tax debt is VND 50 million or more and the tax debt has remained overdue for more than 120 days.

2. Legal representatives of enterprises

The legal representative of an enterprise shall be subject to temporary exit suspension when: The enterprise has an outstanding tax debt of VND 500 million or more and the tax debt has remained overdue for more than 120 days.

3. Taxpayers that have ceased operations or are no longer operating at their registered business address

For cases where enterprises, household businesses, or business individuals have ceased operations, temporarily suspended business activities, or are no longer operating at their registered address but still have outstanding tax obligations, the tax authority may apply the measure of temporary exit suspension regardless of the amount of tax debt.

4. Persons exiting Vietnam for permanent residence abroad or foreigners before leaving Vietnam

Vietnamese citizens exiting Vietnam for permanent residence abroad, overseas Vietnamese, or foreigners before departing Vietnam who still have overdue tax debts and have not fulfilled their tax payment obligations shall be subject to temporary exit suspension, regardless of the amount of tax debt or the duration of the tax debt.

Guidance on Looking Up Notices of Temporary Exit Suspension Due to Tax Debts

To proactively check their tax obligation status before departing Vietnam, taxpayers may conduct a lookup using one of the following two methods:

Method 1: Lookup via the eTax Mobile Application

  • Step 1: Download and log in to the eTax Mobile application using an individual tax account.
  • Step 2: Select "Notice Lookup" → "Notice of Temporary Exit Suspension".

If the system does not display any relevant notice, the taxpayer is currently not subject to the measure of temporary exit suspension according to the tax authority's data.

Method 2: Lookup via the Tax Authority's Public Service Portal

  • Step 2: Select "Public Services" → "Public Disclosure of Tax Debt Enforcement".
  • Step 3: Select one of the following categories: Taxpayers with Exit Notices; or Taxpayers with Notices of Temporary Exit Suspension.
  • Step 4: Enter all required information, the verification code, and perform the lookup.

If the system returns the result "No matching results found", the taxpayer currently has no notice of temporary exit suspension or has not yet been subject to this enforcement measure.

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