4 cases eligible for tax debt write-off from July 2026

Legal Consulting Department of Lao Dong Newspaper answers:

Clause 1, Article 21 of the 2025 Law on Tax Administration (effective from July 1, 2026) stipulates the cases of tax debt write-off as follows:

a) Individuals who have died, individuals declared dead by the Court or who have lost civil act capacity but that individual does not have property, including inherited property;

b) Enterprises, cooperatives, cooperative unions declared bankrupt by the Court and have paid debts according to the provisions of law on recovery and bankruptcy but no longer have assets;

c) Taxpayers who are not subject to the cases specified in points a and b of this clause but the tax management agency has applied coercive measures specified in point h, clause 1, Article 49 of this Law and this tax debt has been more than 10 years from the date of expiration of the payment deadline but is not recoverable;

d) Cases affected by natural disasters, catastrophes, and widespread epidemics that have been considered for exemption from late payment fees according to the provisions of Clause 5, Article 16 of this Law and have been extended for payment of taxes, other revenues, late payment fees, and fines according to the provisions of Point a, Clause 7, Article 14 of this Law but are still unable to restore production and business and unable to pay tax debts.

Thus, from July 1, 2026, the above cases will have their tax debts written off.