The Law on Tax Administration 2019, as amended and supplemented in 2024, has supplemented the provisions regarding exit suspension for certain groups of subjects (including individuals being legal representatives of enterprises) who have yet to complete their tax payment obligations with the tax arrears and the overdue period threshold as prescribed by the Government. Accordingly, on February 28, 2025, the Government promulgated Decree No. 49/2025/ND-CP on the thresholds for application of exit suspension with some notable points as follows:

(i) Subjects of application;
(ii) Thresholds for tax arrears and overdue period in cases of exit suspension;
(iii) Notification and cancellation of exit suspension.

Cases of exit suspension for legal representatives of enterprises due to tax arrears

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