Deadline for resolving tax refund dossiers of tax authorities from July 2026

Legal Consulting Department of Lao Dong Newspaper answers:

Clause 2, Article 31 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 deadline for resolving tax refund dossiers of tax authorities as follows:

a) For cases eligible for pre-refund: at the latest 6 working days from the date the tax authority has a notice of receipt of tax refund dossiers, the tax authority has a decision on tax refund, notification of the amount requested for refund but not refunded (the amount requested for refund but not refunded, the amount requested for refund but not refunded and transferred for deduction, the amount requested for refund but not refunded, not deducted), notification of transfer of dossiers, the amount requested for refund of taxpayers to the pre-refund inspection area according to regulations, notification of dossiers, the amount requested for refund not meeting the conditions for tax refund. The deadline for resolving tax refund dossiers does not include the time taxpayers make explanations, supplement information and documents as required by the tax authority;

b) For cases subject to pre-refund inspection: at the latest 10 working days from the date the tax authority issues a conclusion or decision to handle violations after inspection at the taxpayer's headquarters, the tax authority has a tax refund decision, notification of the amount requested for refund but not refunded (the amount requested for refund but not refunded, the amount requested for refund but not refunded and transferred for deduction, the amount requested for refund but not refunded, not deducted), notification of the dossier, the amount requested for refund is not eligible for tax refund. The deadline for resolving tax refund dossiers does not include the time taxpayers make explanations and supplement information and documents as requested by the tax authority.

Thus, from July 1, 2026, the deadline for resolving tax refund dossiers of tax authorities is specified as above.