Question 1

How much tax debt does a company need to owe before its representative is subject to a temporary suspension of exit?

Accepted Answer

For an enterprise that is subject to enforcement of tax debt, the threshold is tax debt of 500 million VND or more that is overdue by 120 days or more. The persons covered are the legal representative and the beneficial owner of the enterprise. Dealing with the debt before reaching these two thresholds is the most proactive approach.
Legal basis: Law on Tax Administration No. 108/2025/QH15, Article 17, Clause 5, Point a; Decree No. 252/2026/NĐ-CP, Article 28, Clause 1, Point b

Question 2

When a company owes tax, who can be subject to a temporary suspension of exit: the director, the accountant, or the company owner?

Accepted Answer

Under tax administration law, for an enterprise, those covered are the legal representative and the individual who is the beneficial owner of the enterprise. Accountants and employees are not covered, unless they are also the legal representative or the beneficial owner. If you are a director and also the legal representative, you are among those who need to monitor the situation.
Legal basis: Law on Tax Administration No. 108/2025/QH15, Article 17, Clause 5, Points a and b; Decree No. 252/2026/NĐ-CP, Article 28, Clause 1, Points b and c

Question 3

How do I know whether I am subject to a temporary suspension of exit because my company owes tax?

Accepted Answer

30 days before the measure is applied, the tax authority sends a notice to the enterprise’s electronic tax account and publishes it on the tax authority’s website. When the measure is applied, the notice is sent to the electronic tax accounts of both the enterprise and the person subject to the suspension. Therefore, you should keep your electronic tax account and digital signature usable and check them periodically.
Legal basis: Decree No. 252/2026/NĐ-CP, Article 28, Clause 3, Point a (a.1)

Question 4

If I am subject to a temporary suspension of exit because my company owes tax, what must I do to have it lifted?

Accepted Answer

Where the company is subject to enforcement, the tax authority issues a notice of cancellation as soon as the outstanding tax debt falls below 500 million VND. Where the company is not operating at its registered address, cancellation is tied to a dossier to restore the tax code together with filing the tax returns and paying the debt down below the threshold, or to the tax code ceasing to be valid. The first thing to do is to reconcile the exact amount of debt with the tax authority that directly manages the company.
Legal basis: Decree No. 252/2026/NĐ-CP, Article 28, Clause 5, Point a (a.1, a.2)

Question 5

What should I do if I have paid the tax but the temporary suspension of exit has still not been lifted?

Accepted Answer

You send feedback about the tax payment, together with a copy of the payment document, to the tax authority through the tax management information system. The tax authority updates its records and issues a notice of cancellation immediately after receiving the feedback. The immigration management authority cancels the suspension immediately upon receiving that notice.
Legal basis: Decree No. 252/2026/NĐ-CP, Article 28, Clause 5, Points b and c

Question 6

If a company is not operating at its registered address, is its representative subject to a temporary suspension of exit?

Accepted Answer

Possibly. 120 days after the tax authority issues a notice that the company is not operating at its registered address, if the enterprise has not completed the procedure to restore or terminate the validity of its tax code, the legal representative and the beneficial owner are subject to a temporary suspension of exit. This case sets no debt threshold, so completing the procedure early is the safest course.
Legal basis: Law on Tax Administration No. 108/2025/QH15, Article 17, Clause 5, Point b; Decree No. 252/2026/NĐ-CP, Article 28, Clause 1, Point c

Question 7

If the representative is a foreigner, can they be subject to a temporary suspension of exit because the company owes tax?

Accepted Answer

Possibly. The rules on the legal representative and the beneficial owner of an enterprise contain no nationality limit; in addition, a foreigner who has overdue tax debt of their own is subject to the suspension, with no debt threshold. For a foreign-invested company, you should reconcile tax obligations before long trips or before withdrawing to your home country.
Legal basis: Law on Tax Administration No. 108/2025/QH15, Article 17, Clause 5, Points a and c; Decree No. 252/2026/NĐ-CP, Article 28, Clause 1, Points b and d; Clause 4

Question 8

After a company is dissolved, is the representative still subject to a temporary suspension of exit?

Accepted Answer

A properly conducted dissolution requires all debts, including tax debts, to be paid before the dossier is submitted, so the ground for suspension based on the enterprise’s tax debt no longer exists. The tax authority cancels the suspension when the debt falls below the threshold, or, in the case of not operating at the registered address, when the tax code ceases to be valid. Completing the dissolution procedure is the root solution to this concern.
Legal basis: Law on Enterprises No. 59/2020/QH14 (as amended by Law 03/2022/QH15 and Law 76/2025/QH15), Article 207, Clause 2; Article 208, Clause 7; Decree No. 252/2026/NĐ-CP, Article 28, Clause 5, Point a (a.1, a.2)

Exit suspension and tax debts

Tools for Companies and Household Businesses