On the morning of 22/5, the tax sector hosted a thematic press conference, primarily focusing on temporary exit bans for individuals who have not fulfilled their tax obligations.

Mai Son, deputy director of the Tax Department, stated that the tax sector will soon collaborate with immigration agencies, the state treasury, and banks. This partnership aims to implement solutions enabling tax debtors to settle their payments directly at airports or border gates. Upon completion of these obligations, an integrated system will provide real-time confirmation, allowing taxpayers to depart immediately.

"Current regulations require a formal decision to lift a temporary exit ban," Son explained, "but we will soon upgrade our system to provide direct, real-time confirmation." Nguyen Duc Huy, deputy head of tax operations at the Tax Department, added that the Ministry of Finance is currently formalizing this process. It will be detailed in a draft decree and circular that guide the Tax Administration Law 2025.

The Tax Administration Law outlines specific conditions for imposing exit bans. These include: business individuals and household owners with tax debts of 50 million VND or more; representatives, business owners, and cooperatives owing 500 million VND or more, with payments overdue by over 120 days; and individuals departing to settle abroad who still have outstanding tax obligations.

For businesses and business households with tax debts that are no longer operating at their registered addresses—a clear indication of non-compliance with declaration and tax management duties—the law currently does not specify a minimum debt threshold for an exit ban.

Mai Son, deputy director of the Tax Department, speaks at the press conference on 22/5. Photo: Tuan Tu

Deputy Director Mai Son emphasized that for all cases involving exit bans due to tax debt, tax authorities consistently implement a "warning process" to notify and remind taxpayers before enforcing coercive measures. Specifically, if a tax debt remains unpaid for 30 days, the tax agency issues warnings through various channels. These include notifications sent via phone, email, and Zalo, using the contact information registered by the taxpayer. This information is also displayed on the eTax Mobile system and the tax sector's electronic database, with regular checks to confirm successful delivery of alerts. "The objective of these measures is to ensure transparency and fairness for businesses and individuals who consistently adhere to legal policies," he stated.

The tax enforcement process involves several stages. If a tax debt persists for 90 days, account enforcement measures are initiated. After 120 days, invoice enforcement follows. Only after these steps do tax authorities resort to publicizing information and imposing exit bans. According to Tax Department leadership, most taxpayers proactively review and fulfill their obligations once they receive a warning.

A significant concern arises from taxpayers who are no longer operating at their registered addresses but have not formally dissolved their businesses. Due to not receiving tax debt notifications, many individuals in this group have failed to fulfill their obligations and consequently face issues when attempting to complete exit procedures.

Data from the Tax Department reveals that over 105,000 taxpayers have received temporary exit ban notices, collectively owing more than 61 trillion VND. Approximately 60,000 of these cases involve taxpayers no longer operating at their registered addresses, with a total debt of around 6.9 trillion VND. The tax agency reported recovering over 4 trillion VND from approximately 13,000 taxpayers under temporary exit bans. Specifically, from the group that abandoned their business addresses, more than 100 billion VND was collected from about 7,100 cases.

In the draft decree guiding the Tax Administration Law 2025, the Ministry of Finance proposes a specific exit ban threshold of 1 million VND for taxpayers with outstanding debts who are no longer operating at their registered addresses. This would replace the current absence of a defined amount for such cases.

Mai Son stated that the tax agency will continue to review businesses and business households that have abandoned their registered addresses. This effort aims to ensure fairness and a healthy competitive environment for those who diligently fulfill their tax obligations. "The tax sector consistently offers maximum support to taxpayers across all management functions, including refunds and settlements," he affirmed.

Anh Tu - Phuong Dung