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With the upcoming April 30th and May 1st holidays in 2026, according to the latest figures from the General Statistics Office, Vietnam welcomed nearly 2.1 million international visitors in March alone, contributing to a total of 6.76 million visitors in the first quarter, a 12.4% increase compared to the same period in 2025. Although the number of Vietnamese citizens leaving the country in the first quarter is estimated at 1.2 million, a decrease compared to the previous year, the actual demand for overseas travel remains high. Vietnamese tourists now tend to choose diverse destinations such as China, the Philippines, or the UAE, with smarter spending plans and richer experiences. However, a legal "barrier" is causing many passengers to be forced to stop at airport border crossings: the temporary suspension of departure due to unpaid tax obligations.
Detainees at Tan Son Nhat or Noi Bai airports due to tax arrears are no longer uncommon, even when the individuals involved have no intention of evading taxes. Many individuals only discover they are on the enforcement list after completing check-in procedures and preparing to pass through customs. The reasons often stem from common oversights such as forgetting to settle personal income tax when changing jobs, previous businesses registered under their name not having completed the tax registration process, or tax debts from family businesses or land rent not being promptly reported to their current residence. This causes significant financial and emotional losses, as almost all the costs of airfare and hotel for the holiday are lost.
According to the new regulations, many people are being denied boarding at customs because they have not fulfilled their personal income tax or corporate tax obligations.
According to Decree No. 49/2025/ND-CP, effective from February 28, 2025, regulations on temporary travel bans due to tax arrears have been tightened with specific limits. For individuals or business owners, enforcement measures will be applied if the tax debt is 50 million VND or more and is overdue for more than 120 days. For legal representatives of enterprises or cooperatives, the threshold for travel ban is 500 million VND or more. Notably, individuals who are legal representatives of inactive businesses but have not fulfilled their tax obligations will also be subject to this measure 30 days after the tax authorities send notification. This regulation also strictly applies to Vietnamese citizens residing abroad or foreigners before they leave Vietnam.
To avoid unnecessary problems during your April 30th holiday trip, experts advise travelers to proactively check their personal tax status at least a week before departure. Currently, tax authorities have provided many digital platforms for people to check their tax information transparently. The most common method is to access the official website of the General Department of Taxation to view the list of "Taxpayers with exit notices". In addition, checking your personal tax identification number on verification systems is crucial to ensure your personal information is not misused by fraudsters to register as representatives for "phantom" businesses that owe taxes. Early detection of discrepancies will give travelers enough time to contact authorities, address fraudulent activities, or fulfill their financial obligations.
To ensure a smooth trip, reviewing your financial obligations under Decree 49/2025/ND-CP is an essential preparatory step.
A modern and convenient solution for travelers is to use the eTax Mobile application. This is a powerful tool that helps taxpayers quickly check outstanding personal income tax, late payment penalties, or other financial obligations. Paying taxes directly through the application not only speeds up the data update process but also provides the most authentic evidence to lift the travel ban. As soon as the tax obligations are fulfilled, the tax authorities will issue a notice canceling the travel ban and send it to the immigration authorities. According to regulations, the lifting of this restriction will be done within 24 hours of receiving the notice, ensuring travelers can continue their journey if processed promptly.
Proactive tax compliance facilitates smooth immigration control procedures, especially during peak holiday periods like April 30th and May 1st.
In the context of the tourism industry and regulatory bodies striving for digital transformation, understanding tax regulations is both a right and a responsibility of every traveler. A "healing" trip or an exploration of the world is only truly complete when all legal procedures are thoroughly prepared. Don't let past tax debts or a lack of up-to-date information on financial obligations ruin your vacation plans with your family during the biggest holiday of the year. Be a smart traveler by checking your tax status today to ensure the door to your destination remains open.
