The tax authority in Ho Chi Minh City has released a list of 310,964 taxpayers who are no longer active at their registered business addresses, including various companies and organizations. These entities may be subject to temporary exit bans as they have outstanding tax obligations. Additionally, 153,036 businesses have stopped using invoices but have not completed the necessary procedures to terminate their tax registration.

According to the recent regulations outlined in Decree 49/2025/ND-CP, individuals, business owners, and legal representatives of companies with overdue tax debts may be temporarily barred from leaving the country. Specifically, those who have not fulfilled their tax obligations within 30 days of being notified by the tax authority will be considered for this exit ban.

Furthermore, individuals and business owners currently under enforcement actions related to tax management will face exit restrictions if their tax debts exceed 50 million VND and have been overdue for more than 120 days. For legal representatives of companies or cooperatives, the threshold for applying the exit ban is set at 500 million VND or more, also overdue for over 120 days.

Moreover, Vietnamese citizens seeking to emigrate, those already residing abroad, and foreigners planning to leave Vietnam may also be subject to exit bans if they have outstanding tax debts that have not been settled. This initiative aims to enhance tax compliance and ensure that tax obligations are met.

The tax authority has clarified that even small tax debts could lead to exit restrictions, emphasizing the importance of fulfilling tax responsibilities. As the enforcement of these measures continues, many individuals and businesses are urged to address their tax debts promptly to avoid potential travel disruptions.