
Unsettled tax debts can abruptly halt travel plans, causing missed flights and financial loss, making compliance critical for both individuals and the tourism sector.
Vietnam’s tourism industry is experiencing a post‑pandemic surge, yet the government is tightening fiscal enforcement to protect revenue streams. Under the Law on Exit and Entry, authorities can impose temporary travel bans on anyone with delinquent tax liabilities, a measure designed to compel payment before citizens or residents leave the country. This policy reflects a broader trend in emerging markets where tax compliance is increasingly linked to mobility, signaling that fiscal discipline now extends beyond domestic business operations to international travel.
The exit ban thresholds are clearly defined: business owners and household enterprises face restrictions when unpaid taxes surpass VND 50 million, while legal representatives of companies or cooperatives are subject to a higher VND 500 million limit. Both categories require the debt to be overdue for more than 120 days. Non‑operational businesses, Vietnamese expatriates, and foreign nationals with unresolved tax issues are also vulnerable. The General Department of Taxation offers an online verification tool where travelers input their tax identification number to confirm whether a ban is in place, allowing them to address issues before reaching the airport.
For travelers and corporate travel managers, proactive compliance is essential. Checking tax status well ahead of departure, settling any outstanding liabilities, and maintaining open communication with tax authorities can prevent costly last‑minute disruptions. As Vietnam continues to attract tourists, business delegations, and students, understanding and adhering to these tax‑related exit regulations will become a standard part of travel planning, safeguarding both individual itineraries and the country’s broader economic recovery.
Think You’re Good to Go? How Unsettled Tax Debts Could Delay Your Vietnam Departure

As international travel picks up again, Vietnam is reminding both local and foreign travellers about the potential exit restrictions due to unresolved tax issues. Many individuals may be unaware that they could be temporarily barred from leaving the country for tourism, business, or education purposes if they have unpaid taxes. This regulation, which applies to various groups, has drawn renewed attention as more people fly abroad for vacations or work-related trips.
Under the Vietnamese Law on Exit and Entry of Vietnamese Citizens and related tax administration regulations, the government can impose a temporary exit ban on individuals who have failed to meet certain tax obligations. The aim is to ensure that individuals who owe substantial unpaid taxes are prevented from leaving the country until their tax debts are settled.
For many travelers, the first time they may discover they are subject to an exit ban is when they attempt to board their flight. In such cases, individuals are stopped at immigration, and it’s already too late to make any changes to their travel plans.
The measure is especially pertinent as more people are flying abroad again for tourism, business, or education. With overseas travel at the forefront of many people’s minds, understanding how tax obligations could affect travel plans is crucial.
The regulation isn’t just applicable to business owners or entrepreneurs—it covers a wide range of individuals. The following groups are at risk of being affected by the tax-related exit ban:
Business Owners: This includes individual business owners, household business operators, and beneficial owners of enterprises. These individuals can be subject to exit bans if their businesses are under tax enforcement actions or if they have unpaid taxes.
Legal Representatives of Companies or Cooperatives: Individuals who hold these positions are also at risk if their companies have tax debts, especially if the debts have been overdue for more than 120 days.
Non-Operational Businesses: Even if a business is no longer operating at its registered address but still owes taxes, its owners may face restrictions.
Vietnamese Citizens and Foreign Nationals: If you are planning to leave Vietnam to permanently reside abroad, overseas Vietnamese or even foreign nationals may be barred from leaving if their tax obligations remain unsettled.
Tax Inspections or Audits: If an individual is under a tax inspection or audit, authorities may prevent travel if they believe immediate action is necessary to prevent tax evasion.
Vietnam’s regulations specify thresholds for unpaid tax debts that could lead to exit restrictions. These thresholds depend on the role of the person or the scale of the business involved:
Business Owners and Household Business Owners: If unpaid taxes exceed VND 50 million (approximately US$1,923) and are overdue for more than 120 days, travel restrictions can be imposed.
Legal Representatives of Enterprises or Cooperatives: For individuals in these roles, the unpaid tax threshold is higher, set at VND 500 million (around US$19,227), overdue for more than 120 days.
In cases where individuals no longer operate businesses but still owe taxes, exit restrictions are typically enforced 30 days after the tax authority issues a notice if the debt remains unpaid. For Vietnamese citizens leaving the country permanently, an exit ban may apply regardless of the amount of unpaid taxes if they haven’t met their tax obligations.
With exit bans impacting travellers, it’s essential to check your tax status before planning international trips. Fortunately, Vietnam’s tax authority provides an online tool for individuals to verify whether they are subject to exit restrictions due to unpaid taxes.
By visiting the General Department of Taxation’s website, individuals can check their status using their personal tax identification number and identification details. If a restriction is listed, the only way to resolve it is by paying off the outstanding tax debt before attempting to leave the country.
This issue is becoming more pressing as tourism and business travel continue to rebound globally. Travellers are often unaware of how unresolved tax issues from past business activities or household businesses could disrupt their plans. These exit bans affect not only large corporations but also small business owners, individuals with previous tax debts, and people planning to move abroad.
Being suddenly stopped at the airport can lead to significant delays, missed flights, and unexpected disruptions to business or personal plans. It’s crucial for anyone planning to travel abroad from Vietnam to take a proactive step and ensure their tax obligations are fully addressed.
To avoid disruptions, travelers should consider the following steps:
Check Your Tax Status Early: Visit the tax authority’s website well in advance of your planned travel date to confirm that there are no exit restrictions tied to unpaid taxes.
Settle Tax Debts Before Travelling: If you find that you have unpaid taxes, it’s important to settle them as soon as possible to avoid potential travel restrictions.
Contact Local Authorities: If you have unresolved tax issues or are unsure of your status, contact Vietnam’s tax authority directly for assistance before making any international travel plans.
Plan with Time to Spare: Travel plans should include extra time for any necessary actions regarding tax issues to avoid last-minute travel disruptions.
As more people resume international travel, understanding the potential tax-related exit restrictions in Vietnam is critical to ensuring smooth trips. Whether you’re traveling for business, tourism, or education, failing to address outstanding tax obligations can result in being barred from leaving the country at the last minute. To avoid this, always check your tax status in advance, pay off any debts, and make sure your travel plans are not interrupted.
The post Think You’re Good to Go? How Unsettled Tax Debts Could Delay Your Vietnam Departure appeared first on Travel And Tour World.
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