Despite this, I want to ensure I have no outstanding tax liabilities to prevent any unexpected tax debt from delaying my relocation plans.

Is there a way for me to obtain confirmation of no outstanding tax debt?

Reader Nhu Ngoc

Legal Master Nguyen Truc Anh advises:

Desiring confirmation of no tax debt before exiting the country is reasonable. However, you need to clearly identify your category to request appropriate tax obligation confirmation.

Based on Clause 5, Article 17 of the Tax Administration Law 2025, cases requiring completion of tax obligations before exiting the country include:

First, business individuals, household business owners, beneficial owners of enterprises, or legal representatives of enterprises, cooperatives, or cooperative unions subject to enforcement of administrative tax management decisions without fulfilling their tax obligations.

Second, business individuals, household business owners, beneficial owners of enterprises, or legal representatives of enterprises, cooperatives, or cooperative unions no longer operating at their registered addresses but without fulfilling their tax obligations.

Third, Vietnamese individuals exiting the country for foreign residency, Vietnamese individuals residing abroad, or foreigners who have not fulfilled their tax obligations.

Article 70 of Circular 80/2021/TT-BTC, guiding the Tax Administration Law, and Decree 126/2020/ND-CP, also guiding the Tax Administration Law, stipulates the process for confirming tax obligations as follows:

First, download Form 01/DNXN, issued with Appendix I of Circular 80, and complete it with the following considerations:

- The request for confirmation of tax obligations to the state budget should be submitted to the tax authority directly managing the taxpayer's tax identification number.

- Taxpayers can only select one of three options: confirming tax obligations to the state budget, confirming the amount of tax paid to the state budget, or confirming for foreign contractors who do not directly declare and pay taxes to the tax authority, as deducted and paid on their behalf by Vietnamese organizations or individuals.

- Depending on the selected option, fill in the necessary information, including the requested period, details of the tax obligation to be confirmed, or confirmation of the tax amount paid to the state budget and the reason for the request.

After completing the application form, submit it to the tax authority managing your tax identification number. The tax authority will then review the data and information regarding your tax obligations.

- If the requested information matches the data in the tax administration system, the tax authority will send a confirmation of tax obligation fulfillment to the state budget to the taxpayer within 10 working days from the date of receiving the request. This will be sent via the chosen method (through the electronic tax transaction account or by mail to the requested address).

- If the requested information is incomplete or contains discrepancies, the tax authority will issue a notice requesting additional information from the taxpayer for explanation and supplementation as regulated. Note that the time taken for providing additional information is not included in the processing time for the tax obligation confirmation request. After receiving the taxpayer's supplementary information, if it is complete, the tax authority will send a confirmation of tax obligation fulfillment to the state budget within 10 working days from the date of receiving the complete supplementary dossier.

- If the tax authority determines that the taxpayer does not fall under the scope or conditions for confirming tax obligations to the state budget, the tax authority will issue a notice stating the reason for non-confirmation to the taxpayer within 10 working days from the date of receiving the application.

To address issues regarding temporary exit bans due to tax debts, Deputy Prime Minister Nguyen Van Thang has directed the Ministry of Finance to thoroughly review practical problems. The aim is to amend, supplement, and improve regulations on completing tax obligations for individuals exiting the country within the Decree detailing certain articles and measures for organizing and guiding the implementation of the Tax Administration Law. This ensures legal compliance and practical implementation, supporting and facilitating taxpayer adherence to the law.