The 2025 Law on Tax Administration officially amended as of March 1, 2027

In addition to amending and supplementing provisions on state compensation liability, this Law also amends a number of articles of relevant laws, including Law No. 108/2025/QH15 on Tax Administration.

Specifically, Clause 2, Article 2 of the 2026 Law Amending and Supplementing a Number of Articles of the Law on State Compensation Liability provides:

2. To amend and supplement a number of articles of Law No. 108/2025/QH15 on Tax Administration as follows:

a/ To amend and supplement Point n, Clause 1, Article 37 as follows:

“n/ To be compensated for damage in accordance with the law on state compensation liability;”;

b/ To amend and supplement Point g, Clause 1, Article 38 as follows:

“g/ To pay compensations to taxpayers in accordance with the law on state compensation liability;”.

Under the new provisions, Point n, Clause 1, Article 37 of Law No. 108/2025/QH15 on Tax Administration is amended and supplemented as follows:

To be compensated for damage in accordance with the law on state compensation liability.

Accordingly, from March 1, 2027, in addition to the rights previously provided by the Law on Tax Administration, taxpayers are also granted the right to claim compensation for damage in accordance with the law on state compensation liability when fully satisfying the law-specified conditions.

In addition, tax administration authorities shall pay compensations to taxpayers in accordance with law if they cause damage to taxpayers through illegal acts committed in the course of performing tax administration tasks.

The amendments and supplements to provisions related to the 2025 Law on Tax Administration contribute to improving the mechanism for protecting the lawful rights and interests of taxpayers while enhancing the responsibility of tax administration authorities in performing the state management of taxation.

The Law on State Compensation Liability takes effect on March 1, 2026. From this date, the provisions amending and supplementing Law No. 108/2025/QH15 on Tax Administration under the 2026 Law Amending and Supplementing a Number of Articles of the Law on State Compensation Liability officially apply.