According to point c Clause 1 Article 28 of the Law on entry and exit No. 47/2014/QH13, a foreigner may be suspended from exit if his/her tax obligation is not fulfilled according to the decision of the tax authority.
However, according to the General Department of Vietnam Customs’ opinions, if an enterprise had the decision on the declaration of bankruptcy whereby to terminate the enterprise’s operation, terminate rights of the enterprise’s representative at law, this person shall be no longer responsible for tax obligation incurred by the bankrupt enterprise. Accordingly, such person shall not be subject to suspension of exit because of failing to fulfill tax obligation.
Accordingly, citizens of such 40 countries shall be eligible for pilot issuance of electronic visa within 2 years, from February 1st, 2017.
Procedures for issuance of electronic visas to foreigners entering Vietnam are divided into 2 cases: issuance upon the request of foreigners and issuance upon the request of inviting, sponsoring entities or organizations (Article 4 and Article 5)
The Immigration Department shall be competent to issue electronic visas to foreigners entering Vietnam, at the electronic visa application webpage as part of the electronic immigration web portal (given the Vietnamese domain name "https://www.xuatnhapcanh.gov.vn” and the English domain name https://www.immigration.gov.vn).
This Decree takes effect within 2 years from the 1st day of February of 2017.
The Government shall release the list of countries whose citizens are granted electronic visas; list of checkpoints for the entry and exit of foreigners having electronic visas.
A foreigner eligible for the grant of an electronic visa foreigner must have a passport and is not in any case stipulated in Article 21 of the law on entry, exit, transit and residence of foreigners in Vietnam No. 47/2014/QH13.
The pilot issuance of electronic visas shall be carried out for 02 years from the date February 1st, 2017.
- Baggage of outbound passengers, inbound passengers and transit passengers at international airports;
- Baggage of outbound passengers and inbound passengers which is checked before or after the trips;
- Baggage of outbound passengers and inbound passengers which is lost, abandoned or misarranged at international airports;
- Exported and imported goods which are carried in baggage of outbound passengers and inbound passengers;
- VND cash, foreign currency cash which is carried through secure areas and restricted areas at passenger terminal buildings of international airports;
Accordingly, passengers upon exit or entry are classified into green line and red line. The former is applicable to departing and arriving passengers whose baggage is not subject to customs declaration and who is not required to carry out customs declaration. The latter is applicable to outbound and inbound passengers whose baggage is subject to customs declaration or case in which any suspicion is found by customs officials during the supervision (Clause 1 Article 4)
Apart from inspection of baggage of outbound passengers, inbound passengers which is subject to customs declaration or which is the vital subject of inspection, or is regarded with anomaly, the random inspection shall be also conducted (Clause 2 Article 4)
Regarding methods of inspection of baggage of outbound/inbound/transit passengers, there are 4 forms of inspection: exemption from inspection, inspection via screening machine, physical inspection of baggage, and frisking. In which, the physical inspection shall be conducted with regard to baggage which is regarded with anomaly or oversize baggage while the frisking shall be conducted in case the outbound/inbound/transit passenger is suspected smuggling or illegally transporting goods across the border (Clause 5 Article 4)
This Decision takes effect from the date of its signing.
This Decision is applied at Sub-departments of Customs at checkpoints of international airports and Sub-departments of Customs in charge of international airports and replaces the Decision No. 2428/QD-TCHQ dated December 14th, 2009; Decision No. 1165/QD-TCHQ dated December 23rd, 2011; Decision No. 1973/2014/QD-TCHQ dated December 23rd, 2014 and Decision No. 3816/2014/QD-TCHQ dated July 4th, 2014.
Accordingly, one of the new points of this Circular is the increase of validity duration of an ABTC issued to a Vietnamese businessperson from 3 years to 5 years
With regard to procedure for issuance of an ABTC, under this Circular, it is allowed to be carried out online according to these steps:
Step 1: An applicant shall access the electronic system of immigration authority at https://www.vnimm.gov.vn for filling information according to Form X05
- Step 2: Within 10 days, since the online declaration is completed, the applicant shall access again the aforesaid website for scheduling an appointment to submit the application to the Immigration Administration
This Circular takes effect from August 20th, 2016. To replace Circular No. 10/2006/TT-BCA dated 18th, 2006 and Article 2 of Circular No. 07/2013/TT-BCA dated January 30th, 2013.