Cases eligible for tax refund from July 2026

Legal Consulting Department of Lao Dong Newspaper answers:

Clause 1, Article 18 of the Law on Tax Administration (effective from July 1, 2026) stipulates the cases of tax refunds, other revenues, late payment interest, and penalties as follows:

a) Tax refund for organizations and individuals eligible for tax refund according to the provisions of tax law;

b) Return tax, other revenues, late payment interest, and overpaid fines to organizations and individuals subject to refund according to the provisions of Article 15 of this Law;

c) Refund to individuals subject to tax refunds, other revenues, late payment interest, and penalties as prescribed in points a and b of this clause that the person who has died, the person declared dead by the Court, is missing or has lost civil act capacity, then the heir or the person assigned by the Court to manage the assets of the deceased, the person declared dead, missing, and incapacitated to perform civil acts shall receive tax, other revenues, late payment interest, and penalties to be refunded according to the provisions of civil law.

Thus, from July 1, 2026, the above cases will be refunded tax.