Legal News

[Taxation] Official Letter 3094/TCT-QLN Regarding Suspension of Departure Due to Tax Delinquency

2024/08/01

On July 18, 2024, the DGT issued Official Letter 3094/TCT-QLN, informing about the suspension of departure due to tax delinquency. Departure from the country will be temporarily suspended in any of the following cases
・A representative of a company that has not fulfilled its tax obligations.
・Individuals (foreigners and Vietnamese residing abroad) who have not fulfilled their tax obligations.

After the Tax Department examines the taxpayer’s tax obligations, if any of the above applies, the Tax Department will send a notice of temporary suspension of departure to the Immigration Department and the taxpayer. This allows the taxpayer to know and complete his/her tax obligations before leaving the country.

In order to promptly receive the information regarding tax delinquency and temporary suspension, taxpayers are required to do the following two things
・Provide the Tax Administration with accurate information regarding the e-mail address and mailing address at which the taxpayer will receive the notice, and promptly update this information if it changes.
・Regularly check the electronic tax payment site (https://canhan.gdt.gov.vn/ICanhan/) or the Etax mobile app for information regarding tax delinquency and temporary suspension.

It is recommended that taxpayers ensure that their tax obligations are completed prior to departure in order to avoid suspension.

References
Official Letter No. 3094/TCT-QLN dated July 18, 2024