upon their departure have to fulfill their tax obligations. These individuals must obtain a tax clearance notice from the respective tax department before departure.
The immigration authority has the responsibility to stop individuals with outstanding PIT debts from exiting Vietnam upon receipt the notice from the tax authority.
The above legislation demonstrates the Government’s stringent enforcement to tax compliance. As such, we recommend companies and individuals review their compliance status and make sure that the expatriates fulfill their tax obligations before departing from Vietnam and avoid being stopped at the Immigration gate. Should you have any concerns, please contact us for further guidance.