1. Citizens’ tax responsibilities
Every citizen and business has the responsibility to pay taxes to the state, which is an obligation to ensure financial resources for public services such as education, health, security and infrastructure projects. This responsibility not only helps maintain and develop state activities but also helps build a fair and sustainable society.
Citizens must accurately declare their income, assets and taxes payable. Properly fulfilling tax obligations helps protect personal rights and contributes to the overall development of the economy.
2. Tax violations and tax evasion
Tax evasion is the act of intentionally not declaring or incompletely declaring income, assets or taxes payable to avoid tax obligations to the state. This act violates the law and causes damage to the state budget, affecting fairness in society.
3. Handling tax evasion
In Vietnam, tax law clearly stipulates the form of handling tax evasion. Organizations and individuals who violate the law may be subject to administrative sanctions or criminal prosecution, depending on the severity of the violation:
Administrative sanctions: Violators will have to pay the full amount of tax evaded, plus a fine calculated as a percentage of the amount of tax evaded. If tax evasion causes great damage, the penalty can be very high.
Criminal prosecution: In cases where tax evasion is serious, criminal prosecution may be carried out with a prison sentence depending on the severity of the damage caused.
In Vietnam, according to Decree No. 49/2025/ND-CP, individuals or business owners may be temporarily suspended from leaving the country if they have overdue tax debts of VND 50 million or more and the debt period is over 120 days.
For legal representatives of enterprises, cooperatives, and cooperative unions, the temporary exit suspension measure will be applied if the tax debt is overdue for more than 120 days and the debt is VND 500 million or more.
In some special cases, such as the tax debtor no longer operating at the registered address or preparing to leave the country to settle abroad, the temporary exit suspension measure can be applied immediately without reaching a specific debt threshold.
If you want to check whether you are subject to temporary exit suspension due to tax debt, you can look it up directly on the General Department of Taxation’s website or contact the tax authority directly in charge for support.
4. The important role of tax law compliance
Full implementation of tax obligations not only helps avoid penalties but also contributes to the sustainable development of the national economy. Every citizen and business needs to be clearly aware of their responsibilities towards tax obligations and comply with the law to build a fair and transparent developing society.
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