The adjustment reflects feedback from the media and related agencies, aiming to balance effective tax management with practicality.

In 2024, the General Department of Taxation issued 58,687 exit ban notices for overdue tax debts totaling 80.5 trillion VND. These measures helped recover 4.3 trillion VND from 6,648 taxpayers.

Before enforcing an exit ban, tax authorities send reminders and attempt to recover the debt through measures such as account deductions. Only after these steps fail do authorities impose travel restrictions.

Currently, around 81,000 individuals and household businesses nationwide owe taxes exceeding 50 million VND.

Hoang Thai Son, Director of the Legal Department at the Ministry of Finance, explained that the 50 million VND threshold aligns with international practices. Countries like China, Malaysia, and the United States also impose travel restrictions on individuals with significant and prolonged tax debts.

“Exit bans are an effective tool in tax management, ensuring taxpayers fulfill their obligations,” Son noted.

Earlier, the ministry proposed imposing exit bans on individuals owing 10 million VND or more in overdue taxes and on legal representatives of businesses with overdue tax debts exceeding 100 million VND.

However, many stakeholders argued that these thresholds were too low.

In addition to exit bans, the government is prioritizing amendments to the VAT Law to strengthen tax management for e-commerce. It has proposed abolishing Decision 78 (2010), which exempts small-value imports from duties, to establish a more comprehensive tax framework for foreign e-commerce platforms.

The Ministry of Finance has submitted the proposal to the Ministry of Justice for review and awaits final approval to present it to the Prime Minister.

Tran Thuong - Bình Minh