Cases of non-refund from July 2026

Legal Consulting Department of Lao Dong Newspaper answers:

Clause 4, Article 29 of Decree 252/2026/ND-CP detailing a number of articles and measures to organize and guide the implementation of the Law on Tax Administration (effective from July 1, 2026) stipulates the cases of tax refunds as follows:

a) Individuals who have an annual surplus tax amount after personal income tax finalization from salaries and wages on the tax finalization declaration dossier from 50,000 VND or less shall compensate for the surplus tax amount with the tax payable of the next tax calculation period;

b) Business households and individual businesses with a surplus tax amount for the whole year on tax declaration dossiers and tax finalization dossiers from 50,000 VND or less shall compensate for the surplus tax amount with the tax payable of the next tax calculation period.

Thus, from July 1, 2026, the above cases will not be refunded tax.