Three cases of special consumption tax refund from January 1, 2026

Accordingly, in Clause 1, Article 9 According to the 2025 Special Consumption Tax Law, taxpayers paying special consumption tax are entitled to a refund of the tax paid in the following cases:

The goods are imported raw materials used in the production and processing of goods for export abroad. The refund of excise tax as stipulated in this point only applies to the actual quantity of goods exported abroad.

Tax settlement upon dissolution or bankruptcy may include any uncredited excise tax. If a cooperative group converts into a cooperative society, the cooperative society inherits the excess or uncredited excise tax paid by the cooperative group for deduction or refund purposes as prescribed.

Excise tax refunds are granted in accordance with international treaties to which the Socialist Republic of Vietnam is a signatory.

The types of goods and services subject to this regulation. excise tax as stipulated in Article 2 of the 2025 Law on Special Consumption Tax.

The goods include:

Tobacco products are regulated by the Law on Prevention and Control of Tobacco Harm 2012;

Alcohol is regulated by the Law on Prevention and Control of Harmful Effects of Alcohol and Beer 2019;

Beer is regulated by the Law on Prevention and Control of Harmful Effects of Alcohol and Beer 2019;

Motor vehicles with fewer than 24 seats, including: passenger cars; four-wheeled motor vehicles for passenger transport; passenger pickup trucks; double-cab cargo pickup trucks; vans with two or more rows of seats, with a fixed partition between the passenger and cargo compartments;

Two-wheeled motorcycles and three-wheeled motorcycles with a cylinder capacity exceeding 125 cm3;

Airplanes, helicopters, gliders, and yachts;

All types of gasoline;

Air conditioners with a capacity of over 24,000 BTU up to 90,000 BTU, excluding those designed by the manufacturer solely for installation in transport vehicles including cars, train carriages, airplanes, helicopters, ships, and boats. In cases where an organization or individual manufactures and sells, or imports, separate components such as the outdoor or indoor unit, the goods sold or imported (outdoor and indoor units) are still subject to special consumption tax as if they were complete products (complete air conditioners).

Playing cards;

Paper offerings, excluding paper offerings that are children's toys and teaching aids;

According to the National Standard (TCVN), soft drinks have a sugar content exceeding 5g/100mL.

The goods referred to in this section are finished products, excluding components for assembling these goods.

Services include:

Running a nightclub;

Massage and karaoke businesses;

Casino business; electronic games with prizes including jackpot machines, slot machines and similar types of machines;

Betting business includes sports betting, entertainment betting, and other forms of betting as prescribed by law;

Golf business;

Lottery business.

If it is necessary to amend or supplement the taxable subjects to suit the socio -economic context of each period, the Government shall submit the matter to the Standing Committee of the National Assembly for consideration and decision and report to the National Assembly at the nearest session.

Source: https://baoquangninh.vn/ba-truong-hop-duoc-hoan-thue-tieu-thu-dac-biet-tu-1-1-2026-3367416.html