The measure also applies to foreign nationals with overdue tax liabilities who have not fulfilled their tax obligations, as well as Vietnamese citizens leaving the country to settle abroad and overseas Vietnamese departing Việt Nam, where they have overdue tax debts that remain unpaid.
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| Hữu Nghị Border Gate in Lạng Sơn Province. — VNA/VNS Photo |
HÀ NỘI — The Government has issued Decree No. 252/2026/NĐ-CP, detailing a number of provisions and implementation measures for the Law on Tax Administration, including specific cases in which individuals may be temporarily prohibited from leaving Việt Nam due to outstanding tax debts.
Đọt Chuối Non 