In this Official Letter, the Tax Department responded to the request from the Japan Business Association regarding exit suspension measures for foreign individuals.
Accordingly, Vietnamese citizens emigrating abroad, overseas Vietnamese, and foreigners who, before leaving Vietnam, have overdue tax debts that have not been settled will be subject to exit suspension. This regulation does not set a specific threshold for the debt amount or overdue period for these subjects to ensure full tax recovery for the State budget, as these individuals may not return to Vietnam after leaving.
Periodically, the tax authorities still carry out debt collection measures by phone calls, text messages, emails, or sending tax debt notices to the taxpayers based on the contact information they have registered. In cases where the tax debt amount is incorrect, the taxpayer may respond to the tax authority for review, reconciliation, and adjustment of the figures accordingly.
