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

Legal Consulting Department of Lao Dong Newspaper answers:

Clause 1, Article 20 of the 2025 Law on Tax Administration (effective from July 1, 2026) stipulates the cases where tax debts are offset as follows:

a) The taxpayer is a deceased person, a person declared dead, missing or incapacitated by the Court to perform civil acts;

b) Taxpayers have a dissolution decision sent to the business registration agency to carry out dissolution procedures, the business registration agency has notified the taxpayer that they are carrying out dissolution procedures on the national business registration information system but the taxpayer has not completed dissolution procedures;

c) Taxpayers who have been notified by the Court of acceptance of the request for application of bankruptcy procedures or have their tax debt deducted according to the Court's written request in accordance with the law on recovery and bankruptcy;

d) Taxpayers who no longer operate at the address registered for business with the business registration agency, tax management agency;

e) Taxpayers who have had their business registration certificates, business registration certificates, cooperative registration certificates, cooperative group registration certificates, business household registration certificates, establishment and operation licenses, practicing licenses, branch and representative office activity registration certificates, business location registration certificates, e-commerce platform business registration or licenses revoked by competent authorities;

e) Taxpayers are actually restricted from the right to exploit and use land and minerals granted or allocated due to reasons from competent state agencies leading to debt of financial obligations for land and minerals.

Thus, from July 1, 2026, the above cases will be offset for tax debt.