On October 19, 2020, the Government issued Decree 126/2020/ND-CP guiding the Law on Tax Administration. Accordingly, this Decree provides for individuals to fulfill their tax obligation before exiting abroad. If the tax obligation has not been fulfilled, the competent person will issue a decision to suspend the exit. Cases of suspension from exit include:

1. Suspension of exit for individuals, individuals who are the legal representatives of corporate taxpayers who are being coerced to execute administrative decisions on tax administration but have not fulfilled their obligations. Tax payment
2. Vietnamese people who leave to settle abroad have not fulfilled their tax obligation.
3. Vietnamese people residing overseas have not fulfilled their tax obligation before exiting.
4. Before exiting from Vietnam, foreigners have not fulfilled their tax obligation.

After reviewing, comparing and accurately determining tax obligations of taxpayers, the tax administration agency directly managing the taxpayer shall make a list of cases of suspension from exit and make a written submission. Immigration authorities also send taxpayers know to fulfill their tax obligations before leaving. Right on the day of receiving the written suspension from the tax authority, the immigration authority shall implement the suspension in accordance with regulations and post it on the website of Immigration management. If the taxpayer has fulfilled the tax obligation, within 24 working hours, the tax administration agency shall issue a document canceling the suspension of exit.

If the taxpayer continues not to fulfill the tax obligation, before the expiration of the exit suspension period 30 days, the tax authority shall send a written extension of the exit suspension to the immigration authority and send taxpayers to know.

Thus, according to the above provisions, only when the obligation to pay tax to the State is fulfilled can the above cases be allowed to exit abroad.

This Decree takes effect on December 5, 2020.