Temporary exit suspension due to tax debt under Decree No. 49/2025/ND-CP: Legal innovations and implementation challenges

Abstract

Prior legal instruments lacked specific quantitative thresholds for applying the suspension of exit measures, but based on the local actual situation and tax administration. Decree No. 49/2025/ND-CP promulgated by the government inherited and revised, supplemented the provisions of the previous text, and has become an effective enforcement measure for tax debt collection. By using the methods of analysis, comparison and synthesis, this paper studies the law on the basis of the legal texts related to the suspension of exit, thus highlighting the new points of government resolution 49/2025/ND-CP on: (i) the applicable objects; (ii) the limit of debt tax and the term of debt; (iii) notice on suspension and cancellation of suspension of exit; At the same time, some difficulties in the implementation process are pointed out. The paper concludes by proposing several recommendations aimed at refining the regulations on the suspension of exit in the future, specifically: conduct research into the re-standardization of applicable cases for suspension of exit; apply information technology in the administration of suspension of exit; and consider transferring the authority to issue suspension of exit to the justice agency.