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Lifting restrictions on going abroad

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Restrictions on going overseas may be imposed during the following situations: (1) a taxpayer, whose overdue taxes exceed a certain amount, receives such restrictions from the National Immigration Agency as required through a Ministry of Finance official letter; or (2) an employer receives such a restriction pursuant to the Act for Worker Protection of Mass Redundancy for overdue labor pensions, severance payments, or wages. Requests for lifting such restrictions may be made in the following conditions: (1) the persons involved has fully paid any overdue taxes, fines, labor pensions, severance, or wages; (2) he/she has furnished a bond sufficient to secure the full payment of the outstanding taxes, fines, labor pensions, severance, or wages; or (3) the business entity has been liquidated in accordance with relevant laws and regulations, and there are no residual assets for distribution or liquidation.