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

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

Goods are imported raw materials for production and processing of goods for export abroad. The special consumption tax refund as prescribed in this point is only applied to the actual quantity of goods exported abroad.

Tax settlement upon dissolution or bankruptcy has the amount of special consumption tax that has not been fully deducted. In case a cooperative group is converted into a cooperative, the cooperative shall inherit the excess or not fully deducted special consumption tax of the cooperative group to deduct and refund tax according to regulations.

Refund of special consumption tax according to international treaties of which the Socialist Republic of Vietnam is a member.

Types of goods and services subject to tax special consumption tax prescribed in Article 2 of the Law on Special Consumption Tax 2025.

Goods include:

Tobacco according to the provisions of the Law on Prevention and Control of Tobacco Harms 2012;

Alcohol according to the provisions of the Law on Prevention and Control of Harmful Effects of Alcohol and Beer 2019;

Beer according to the provisions of the Law on Prevention and Control of Harmful Effects of Alcohol and Beer 2019;

Motor vehicles with less than 24 seats, including: passenger cars; four-wheeled motor vehicles; passenger pickup trucks; double-cabin cargo pickup trucks; VAN trucks with two or more rows of seats, with a fixed partition between the passenger compartment and the cargo compartment;

Two-wheeled motorcycles, three-wheeled motorcycles with cylinder capacity over 125 cm3;

Airplanes, helicopters, gliders and yachts;

Gasoline of all kinds;

Air conditioners with a capacity of over 24,000 BTU to 90,000 BTU, except for those designed by the manufacturer only to be installed on means of transport including cars, railway cars, airplanes, helicopters, ships, and boats. In case the manufacturing organization or individual sells or the importing organization or individual imports each part separately, the hot or cold unit, the goods sold or imported (hot or cold unit) are still subject to special consumption tax as for the finished product (complete air conditioner);

Cards;

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

Soft drinks according to National Standards (TCVN) have sugar content above 5g/100mL

The goods specified in this clause are finished products, excluding components for assembling these goods.

Services include:

Dance club business;

Massage and karaoke business;

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

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

Golf business;

Lottery business.

In case it is necessary to amend or supplement taxable subjects to suit the socio -economic context in each period, the Government shall submit to the National Assembly Standing Committee for consideration, 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