On 18 May 2009, the General Department of Tax of Vietnam ("GDT") issued Official Letter No. 1850/TCT-PC ("Official Letter 1850") in response to Official Letter No. 1580/A18.P3VR dated 31 March 2009 of the Vietnam Immigration Department - Ministry of Public Security, confirming that immigration offices may deny the emigration of individuals who have not fulfilled their tax obligations in Vietnam.

Full Update

In Official Letter 1850, the GDT cited Article 53 of the Law on Tax Management and its implementations and confirmed that immigration officers are entitled to stop the emigration of taxpayers who have not yet fulfilled their tax obligations in the following cases:

(i) Vietnamese citizens who leave Vietnam to reside permanently abroad;

(ii) Overseas Vietnamese or foreigners who leave Vietnam upon the expiration of their working duration in Vietnam or the termination of their activities of providing services or working as independent practitioners in Vietnam;

(iii) Individuals showing signs of fleeing from Vietnam while they have not fulfilled their tax obligations.

For inquiries related to this Client Alert, please contact:

Dao Nguyen (

Phuong Nguyen (

Hoang Ly Nguyen (

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