Official Letter No. 2915/CT-CS dated August, 4, 2025, regarding the recommendation on temporary exit suspension measures for foreign individuals

• In cases where Vietnamese citizens exit the country for permanent residence abroad, overseas residents, or foreigners about to depart from Vietnam, and they have overdue tax debts beyond the statutory deadline and have not fulfilled their tax obligations, they are subject to temporary exit suspension. The above-mentioned regulation does not stipulate a specific threshold for the amount or duration of the tax debt, to ensure full recovery of tax revenue to the State Budget, as these individuals may not return to Vietnam after departure.
• Periodically, the tax authority continues to apply debt collection measures such as phone calls, text messages, emails, or sending notices of outstanding tax amounts to taxpayers based on the contact information registered with the tax authority. In cases where there is an error in the tax debt amount, the taxpayer should respond to the tax authority to conduct a review, reconciliation, and adjustment of the figures accordingly.
• For cases of temporary exit suspension, the tax authority has conducted a thorough review and reconciliation to accurately determine the taxpayer’s outstanding tax obligation subject to temporary exit suspension before issuing the Notification of Temporary Exit Suspension to the immigration management authority.
• Regarding the recommendation to add foreign language content to the Tax Department’s electronic information portal, the suggestion has been acknowledged and is being considered for future enhancement of the system.

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