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|
MINISTRY
OF FINANCE |
THE
SOCIALIST REPUBLIC OF VIETNAM |
|
No. 40/2025/TT-BTC |
Hanoi, June 13, 2025 |
Pursuant to the Law on Organization of the Government dated February 18, 2025;
Pursuant to the Law on Organization of Local Government 2025;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Law on amendments to the Law on Securities, the Law on Accounting, the Law on Independent Audit, the Law on State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, and the Law on Handling of Administrative Violations dated November 29, 2024;
Pursuant to Resolution No. 190/2025/QH15 dated February 19, 2025 of the National Assembly on addressing certain issues related to the reorganization of the State administrative apparatus;
Pursuant to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government defining functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the General Department of Taxation;
The Minister of Finance hereby promulgates this Circular on amendments to certain articles of Circulars in the field of tax administration to define the authority of local governments under the two-level local government organizational model.
1. Amendments to Article 1 are as follows:
“Article 1. Scope
This Circular provides guidelines for revenues of the state budget managed by tax authorities as prescribed in Articles 7, 28, 42, 59, 60, 64, 72, 73, 76, 80, 86, 96, 107, and 124 of the Law on Tax Administration dated June 13, 2019 and Articles 30 and 39 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaboration of and guidelines for a number of articles of the Law on Tax Administration (Decree No. 126/2020/ND-CP) with respect to contents related to tax declaration currency, tax payment in foreign currency and exchange rates; duties, powers, and responsibilities of the commune-level tax advisory council; ; tax declaration, tax calculation, tax liability allocation, tax declaration forms; handling of late tax payment; handling of overpaid tax, late payment interest, and penalties; applications for installment payment of tax arrears, applications for tax payment deferral; procedures for tax refund, classification and receipt of tax refund applications;applications for tax exemption and reduction; applications for write-off of tax, late payment interest, and penalties; collection, processing, and management of taxpayer information; procedures for tax inspection dossiers; tax administration for e-commerce activities, digital platform-based business, and other services provided by overseas suppliers without permanent establishments in Vietnam; and funding for tax collection authorization.”
2. Amendments to Clause 1, Point b Clause 2, and Clause 3 Article 6 as follows:
“1. Composition of the Tax Advisory Council includes:
a) President or Vice President of the commune-level People’s Committee - Chairperson of the Council;
b) Tax official - Standing member;
c) One finance officer of the commune-level People’s Committee - Member;
d) President of the commune-level Vietnam Fatherland Front Committee - Member;
dd) Head of the commune-level Police - Member;
e) Head of neighborhoods or equivalent level - Member;
g) Head of market management board - Member;
h) Representative of business households and individual businesspersons in the locality - Member.
The President of the commune-level People’s Committee shall decide the establishment of the Tax Advisory Council with members as prescribed in this Clause.
b) Have at least 3 years of business operation before joining the Tax Advisory Council. In cases where there are no business households or individual businesspersons with at least 3 years of operation in the locality, those with the longest period of operation shall be selected. Priority shall be given to representatives who are heads or deputy heads of production and business sectors at commune-level areas, markets, or trade centers.
The number of business households and individual businesspersons participating in the Tax Advisory Council shall not exceed 5 persons. The President of the commune-level People’s Committee shall determine the number of participating business households and individual businesspersons based on the number and scale of business operations in the locality.”
3. Amendments to Clause 1, Point b.2 Clause 3, and Clause 4 Article 7 as follows:
“1. The President of the commune-level People’s Committee shall, based on the number and scale of business operations of business households and individual businesspersons in the locality, decide on the establishment of the commune-level Tax Advisory Council at the request of the Head of the Tax Team.”
“b.2) Add business households and individual businesspersons so as to fit the number of operating business households and individual businesspersons, or replace business households and individual businesspersons that have ceased business in the commune-level area;”
“4. Procedures for establishment of the Tax Advisory Council
a) The commune-level Vietnam Fatherland Front Committee shall propose, nominate, and send to the Tax Team under the Regional Sub-department of Taxation a list of business households and individual businesspersons to join the Tax Advisory Council. The Tax Team under the Regional Sub-department of Taxation shall provide information on business households and individual businesspersons according to the list for the commune-level Vietnam Fatherland Front Committee to select.
b) The Head of the Tax Team shall, based on the composition and list of participants in the Tax Advisory Council, request the President of the commune-level People’s Committee to issue a decision on establishment of the Tax Advisory Council as prescribed in this Article (using Form No. 07-1/HDTV enclosed with Appendix I to this Circular).”
4. Amendments to Clause 3 Article 9 are as follows:
“3. Working relations in providing information and documents
The Tax Team under the Regional Sub-department of Taxation shall provide information and documents to the Tax Advisory Council within the competence of the Tax Advisory Council prescribed in Article 10 of this Circular.”
5. Amendments to Point dd Clause 2 Article 11 and Clause 4 Article 11 as follows:
“dd) Report in writing to the President of the commune-level People’s Committee and the Head of the Tax Team under the Regional Sub-department of Taxation in cases where an individual or other members can no longer continue participating in the Tax Advisory Council;”
“4. The Tax Advisory Council shall send tax advisory outcomes to the commune-level People’s Committee at the same time as sending advisory outcomes to the Tax Team under the Regional Sub-department of Taxation.”
6. Amendments to Point d Clause 5 Article 13 as follows:
“d) Accounting for state budget revenue with respect to value-added tax already withheld by the State Treasury shall comply with the principle that where a basic construction work arises in a province or centrally-affiliated city, the value-added tax withheld by the State Treasury shall be accounted into the budget revenue of that province or centrally-affiliated city.
Where a work is located in multiple provinces or centrally-affiliated cities, the project owner shall determine the revenue exclusive of value-added tax of the work by province or centrally-affiliated city and shall prepare payment vouchers according to the form prescribed in Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government to send to the State Treasury for VAT withholding and budget revenue accounting for each province or centrally-affiliated city. Where a work or construction item is located in multiple provinces or centrally-affiliated cities but revenue of the work in each province or centrally-affiliated city cannot be determined, after determining 1% of the revenue exclusive of value-added tax of the work or construction item, the value-added tax payable to each province or centrally-affiliated city shall be determined based on the percentage (%) of the investment value of the work in each province or centrally-affiliated city over the total investment value.
Where the work is within the same province or centrally-affiliated city (including: inter-commune/ward/special zone works and works located in communes, wards, or special zones other than the contractor’s head office location), the Regional Sub-department of Taxation shall coordinate with the Department of Finance to advise the province-level People’s Council and province-level People’s Committee to decide on allocation and accounting of state budget revenue by commune-level area.”
7. Amendments to certain information fields on forms as follows:
a) Replace the phrase “Phường/xã” (Ward/commune) at Indicator [11a] of Form 01/GTGT; at Indicator [09a] and Section II of Form 05/GTGT; at Indicator [11a] of Form 04/GTGT; at Indicator [11a] of Form 01/TTDB; at Indicator [11a] of Form 02/TTDB; at Indicator [09a] of Form 01/TAIN; at Indicator [09a] of Form 02/TAIN; at Indicator [11b] of Form 01/TBVMT; at Indicator [03a] of Form 01/MGTH; at Indicator [03a] of Form 06/MGTH; at Indicators [08], [09b] of Form 02/TNDN; at Indicator [09a] of Form 03-3B/TNDN; at Indicator [09a] of Form 03-3C/TNDN; at Indicator [09a] of Form 03-3D/TNDN; at Indicators [08], [09b] of Form 06/TNDN; at Indicator [41.4] of Form 03/BDS-TNCN; at Column heading 4 of Form 03/TKTH-SDDPNN; at Indicator [09a] of Form 01/PBVMT; at Indicator [09a] of Form 02/PBVMT; at Point 1.2.2 Section 1 of Form 01/LPTB with the phrase “Xã/ phường/đặc khu” (Commune/ward/special zone).
b) Replace the word “huyện” (suburban district) at Column heading 4 Point 2 Section I Part A of Form 01/KHBS; at Indicator [07] of Form 01-2/GTGT; at Indicator [10] of Form 01-3/GTGT; at Indicator [11] of Form 01-6/GTGT; at Indicator [11] of Form 01-3/TTDB; at Indicator [07] of Form 01-1/TAIN; at Column heading 4 of Form 01-1/TBVMT; at Column heading 4 of Form 01-2/TBVMT; at Column heading 4 of Form 03-8/TNDN; at Column heading 4 of Form 03-8A/TNDN; at Indicator [07] of Form 03-8B/TNDN; at Indicator [09] of Form 03-8C/TNDN; at Column heading 4 of Form 03-9/TNDN; at Indicators [08a], [21a] of Form 05-1/PBT-KK-TNCN; at Column heading 09 of Form 01-1/QT-LNCL; at the issuing authority title in Form 07-1/HDTV; at the notes section of the following forms: 01/GTGT, 01-2/GTGT, 01-3/GTGT, 01-6/GTGT, 05/GTGT, 04/GTGT, 01/TTDB, 01-3/TTDB, 02/TTDB, 01/TAIN, 02/TAIN, 01-1/TAIN, 01/TBVMT, 01-1/TBVMT, 01-2/TBVMT, 03-3B/TNDN, 03-3C/TNDN, 03-3D/TNDN, 03-8/TNDN, 03-8A/TNDN, 03-8B/TNDN, 03-8C/TNDN, 03-9/TNDN, 05-1/PBT-KK-TNCN, 01/PBVMT, 02/PBVMT, 01-1/QT-LNCL with the phrase “Xã/ phường/đặc khu” (Commune/ward/special zone).
c) Replace the phrase “Xã/phường/thị trấn” (Commune/ward/town) at the confirmation section of Form 02/SDDNN; at the confirmation section of Form 01/MGTH; at the confirmation section of Form 06/MGTH; at the title of the Decision, Article 1 and Article 4 of Form 07-1/HDTV; at the issuing authority title of Form 07-2/HDTV; at the locality name in Forms 07-3/HDTV, 07-4/HDTV, 07-5/HDTV, 07-6/HDTV, 07-7/HDTV with the phrase “Xã/phường/đặc khu” (Commune/ward/special zone).
d) Replace the phrase “quận/huyện/thị xã” (urban district/suburban district/district-level town) at Article 3 of Form 07-1/HDTV with the phrase “Xã/ phường/đặc khu” (Commune/ward/special zone).
dd) Replace the phrase “Xã/phường” (Commune/ward) at Indicator [08] of Form 02/GTGT; at Indicator [09a] of Form 03-3A/TNDN; at Form 07/XN-NPT-TNCN; at the confirmation section of Form 01/TK-SDDPNN; at Article 1 of Form 05/MGTH; at Article 1 of Form 07-1/HDTV with the phrase “Xã/ phường/đặc khu” (Commune/ward/special zone).
e) Annul the phrase “Quận/Huyện” (urban district/suburban district) at Indicator [11b] of Form 01/GTGT; at Indicator [09b] and Section II of Form 05/GTGT; at Indicator [09] of Form 02/GTGT; at Indicator [11b] of Form 04/GTGT; at Indicator [11b] of Form 01/TTDB; at Indicator [11b] of Form 02/TTDB; at Indicator [09b] of Form 01/TAIN; at Indicator [09b] of Form 02/TAIN; at Indicator [11c] of Form 01/TBVMT; at Indicators [08], [09c] of Form 02/TNDN; at Indicator [09b] of Form 03-3A/TNDN; at Indicator [09b] of Form 03-3B/TNDN; at Indicator [09b] of Form 03-3C/TNDN; at Indicator [09b] of Form 03-3D/TNDN; at Indicators [08], [09c] of Form 06/TNDN; at Indicator [41.5] of Form 03/BDS-TNCN; at Indicators [10.5], [17.5], [33.5] of Form 01/TK-SDDPNN; at Indicators [06.5], [11.5] of Form 02/TK-SDDPNN; at Indicator [06.3] and Column heading 5 of Form 03/TKTH-SDDPNN; at Indicators [10.5], [17.5], [33.5] of Form 04/TK-SDDPNN; at Indicators [06.5], [10.3] of Form 01/SDDNN; at Indicators [10.5], [16.5] of Form 02/SDDNN; at Indicators [10.5], [16.3] of Form 03/SDDNN; at Indicators [10.5], [16.5] of Form 01/TMDN; at Indicator [09b] of Form 01/PBVMT; at Indicator [09b] of Form 02/PBVMT; at Point 1.2.3 Section 1 of Form 01/LPTB; at Indicator [03b] of Form 01/MGTH; at Indicator [03b] of Form 06/MGTH.
g) Replace the phrase “Quận/Huyện” (urban district/suburban district) at Indicator [08] of Form 01/LPTB; at Indicators [10], [18] of Form 02/LPTB; at Indicators [14], [24] of Form 01/TK-VSP; at Indicator [07] of Form 01/KTTSBD; at Indicator [07] of Form 01-1/KTTSBD; at Indicators [11], [21] of Form 01-1/TNDN-VSP; at Indicators [10], [20] of Form 01-1/PTHU-VSP; at Indicators [15], [23] of Form 01/LNCN-VSP; at Indicators [10], [19] of Form 02/TAIN-VSP; at Indicators [07], [16] of Form 03/PTHU-DK; at Indicators [12], [20] of Form 02/LNCN-PSC; at Indicators [10], [19] of Form 02/TNDN-DK; at Indicator [17] of Form 03/TNDN-DK; at Indicators [07], [16] of Form 01/BCTL-DK; at Indicators [09], [17] of Form 01/TNS-DK; at Indicators [10], [20] of Form 02/TNDN-VSP; at Indicators [05], [15] of Form 01/DCDB-VSP; at Indicators [09], [19] of Form 02/PTHU-VSP; at Indicators [12], [20] of Form 02/LNCN-VSP; at Indicators [14], [23] of Form 01/TAIN-DK; at Indicators [14], [23] of Form 01/TNDN-DK; at Indicators [12], [20] of Form 01/LNCN-PSC; at Indicators [07], [16] of Form 01/PTHU-DK; at Indicators [10], [19] of Form 02/TAIN-DK; at Indicator [07], [16] of Form 02/PTHU-DK; at Indicators [07], [15] of Form 02/KK-TNCN; at Indicators [07], [18] of Form 02/QTT-TNCN; at Indicators [09], [16], [23] of Form 03/BDS-TNCN; at Indicators [07], [15], [32] of Form 04/CNV-TNCN; at Indicators [07], [15] of Form 04/DTV-TNCN; at Indicators [07], [18] of Form 04/NNG-TNCN; at Indicators [09], [33] of Form 04/TKQT-TNCN; at Indicator [07] of Form 05/KK-TNCN; at Indicator [08] of Form 05/QTT-TNCN; at Indicators [07], [15] of Form 06/TNCN; at Indicator [07] of Form 07/THDK-NPT-TNCN; at Indicator [11] and Column heading 5 of Form 03/TKTH-SDDPNN; at Indicator [04] of Form 01/HT; at the issuing authority title of Form 07-2/HDTV with the phrase “Xã/ phường/đặc khu” (Commune/ward/special zone).
h) Replace the phrase “Phường/xã/ thị trấn” (Ward/commune/commune-level town) at Indicators [10.4], [17.4], [33.4] of Form 01/TK-SDDPNN; at Indicators [06.4], [11.4] of Form 02/TK-SDDPNN; at Indicator [06.2] of Form 03/TKTH-SDDPNN; at Indicators [10.4], [17.4], [33.4] of Form 04/TK-SDDPNN; at Indicators [06.4], [10.2] of Form 01/SDDNN; at Indicators [10.4], [16.4] of Form 02/SDDNN; at Indicators [10.4], [16.2] of Form 03/SDDNN; at Indicators [10.4], [16.4] of Form 01/TMDN with the phrase “Xã/ phường/đặc khu” (Commune/ward/special zone).
i) Replace the phrase “quận/huyện/tỉnh/thành phố” (urban district/suburban district/province/city) at Column heading 3 of Form 01/LPMB with the phrase “xã/phường/đặc khu/tỉnh/thành phố” (commune/ward/special zone/province/city).
“b. The Tax Team under the Regional Sub-department of Taxation shall coordinate with the commune-level Tax Advisory Council, based on regulations of the State and of the Province-level People’s Committee and city directly under the central government, to re-examine the accuracy and legality of the list of households proposed by commune-level authorities for exemption or reduction of agricultural land use tax, and consolidate reports to the Regional Sub-department of Taxation.”
1. Amendments to Point 3.3 Section I as follows:
“3.3. For poor households that register permanent residence in one commune, ward, special zone, but have agricultural production land areas in other communes, wards, special zones (including communes, wards, special zones of other provinces), if the land areas under agricultural production in other communes, wards, special zones have been declared for income calculation and the household has been identified as a poor household at the place of permanent residence registration, then the agricultural production land areas in other localities are also eligible for tax exemption. For the purpose of determining the declared land areas eligible for exemption, a poor household must clearly declare the agricultural production land areas used for income calculation when being identified as a poor household, with certification by the commune-level People’s Committee at the place of permanent residence registration regarding the declared areas. Based on this certification, the exempt household shall submit an application together with the declaration of agricultural production land areas certified by the commune-level People’s Committee to the commune, ward, special zone where the household’s agricultural production land is located as the basis for implementing exemption of agricultural land use tax for the declared land areas located in other localities.
If an agricultural production household that is classified as a poor household has agricultural production land areas elsewhere but does not declare such areas for income determination in order to be identified as a poor household, then the undeclared land areas are not eligible for tax exemption.”
2. Amendments to Section II as follows:
“II. PROCEDURES AND COMPETENCE FOR SETTLEMENT OF TAX EXEMPTION OR REDUCTION:
1. At communes, wards, special zones (hereinafter referred to as commune-level): Preparing lists of entities eligible for exemption or reduction of agricultural land use tax:
1.1. Taxpayers of agricultural land use tax under management of communes, wards, special zones:
a) The Tax Team under the Regional Sub-department of Taxation shall coordinate with the commune-level Tax Advisory Council and shall:
- Based on the list of exceptionally disadvantaged communes in mountainous, remote and isolated areas under regulations of the Government, decisions of the Prime Minister, or of authorities or persons assigned, delegated, or authorized by the Government or the Prime Minister, prepare the list of households eligible for consideration of exemption of agricultural land use tax in villages/hamlets and communes, wards, special zones using Form No. 01/MT enclosed with this Circular;
- Based on the poverty standards under regulations of the Government, decisions of the Prime Minister, specific regulations of the Province-level People’s Committee on local poverty standards, and the list of poor households approved by competent authorities, prepare the list of poor households eligible for consideration of exemption of agricultural land use tax using Form No. 02/MT enclosed with this Circular;
- The lists of entities eligible for consideration of exemption or reduction shall be publicly posted at the commune-level People’s Committee and other convenient locations for the public to be informed and to monitor. After 10 days of posting, if there are no questions raised, the Tax Team under the Regional Sub-department of Taxation shall consolidate the lists of taxpaying households eligible for consideration of exemption or reduction of agricultural land use tax as mentioned above for submission to the commune-level People’s Committee;
- When preparing the lists of entities proposed for exemption or reduction as above, taxpayers that are enterprises, cooperatives, and socio-economic organizations shall be listed separately.
b) The commune-level People’s Committee shall:
- After fully examining entities eligible for exemption or reduction of agricultural land use tax, prepare a submission on the number of entities and the amount of tax proposed for exemption or reduction (according to detailed forms enclosed) for submission to the Province-level People’s Committee for approval;
- Notify each taxpayer of the decision on exemption or reduction of agricultural land use tax after a decision on exemption or reduction is issued by the competent authority;
- Coordinate with the Tax Team under the Regional Sub-department of Taxation to handle issues and complaints regarding taxes in the locality.
1.2. Taxpayers that are state-owned enterprises and socio-economic organizations engaged in agricultural production:
The tax authority directly managing them shall prepare the tax roll and collect taxes, and shall prepare applications for exemption or reduction of agricultural land use tax for these entities.
1.3. The Tax Team under the Regional Sub-department of Taxation shall coordinate with the commune-level Tax Advisory Council, based on regulations of the State and of the Province-level People’s Committee and centrally-affiliated city, to re-examine the accuracy and legality of the lists and proposed levels of exemption or reduction of agricultural land use tax for each household, and shall consolidate reports to the Province-level People’s Committee and centrally-affiliated city while also sending them to the Regional Sub-department of Taxation for progress tracking and consolidation. The list of households identified as poor households must bear certification by the specialized body assigned by the commune-level People’s Committee.
2. At provinces and centrally-affiliated cities:
The Regional Sub-department of Taxation shall:
- Examine and consolidate reports from communes, wards, special zones; submit to the Province-level People’s Committee and centrally-affiliated city for consideration and decision on exemption or reduction of agricultural land use tax for entities in the locality;
- Report to the Department of Taxation on results of exemption or reduction in the locality according to the consolidated forms in this Circular.
* In order to promptly implement exemption or reduction of agricultural land use tax under this Circular, the Province-level People’s Committee and centrally-affiliated city shall decide on exemption or reduction of agricultural land use tax, or may authorize the commune-level People’s Committee to decide. Where authorization is given to the commune-level People’s Committee to decide, the Tax Team under the Regional Sub-department of Taxation shall coordinate with the commune-level Tax Advisory Council to submit to the commune-level People’s Committee for decision, and simultaneously send such decision to the Regional Sub-department of Taxation and the Province-level People’s Committee and centrally-affiliated city for reporting.”
1. Amendments to the title of Point d Clause 1.4 Article 5 as follows:
“d) Where a taxpayer has multiple residential land parcels within one province, the taxpayer may select only one land parcel at one commune, ward, or special zone where land use rights are held as the basis for determining the residential land quota for tax calculation, in which:”
2. Amendments to Clause 1.2 Article 8 are as follows:
“1.2. Where a taxpayer has taxable land in multiple communes, wards, or special zones within one (1) province, tax payable shall be determined for each land parcel by the tax authority where the taxable land is located; If the taxpayer has a land parcel exceeding the residential land quota or the total taxable land area exceeds the residential land quota at the place where the land use rights are held, the taxpayer must file a consolidated tax return with the tax authority selected by the taxpayer as prescribed in Article 16 of this Circular.”
3. Amendments to Points a.1, a.2, a.3, a.4, a.5 Clause 2.2 Article 16 as follows:
“a.1) Where a taxpayer has land use rights over one (1) land parcel or multiple land parcels in the same commune, ward, or special zone but the total taxable land area does not exceed the residential land quota at the place where the land use rights are held, the taxpayer shall prepare a tax return for each land parcel and submit it to the commune-, ward-, or special zone-level People’s Committee, and shall not prepare a consolidated tax return.
a.2) Where a taxpayer has land use rights over multiple residential land parcels in different communes, wards, or special zones but none of the land parcels exceeds the residential land quota and the total taxable land area does not exceed the residential land quota at the place where the land use rights are held, the taxpayer shall prepare a tax return for each land parcel, submit it to the commune-level People’s Committee where the taxable land is located, and shall not prepare a consolidated tax return.
a.3) Where a taxpayer has land use rights over multiple residential land parcels in communes, wards, or special zones and none of the land parcels exceeds the residential land quota but the total taxable land area exceeds the residential land quota at the place where the land use rights are held, the taxpayer shall prepare a tax return for each land parcel, submit it to the commune-level People’s Committee where the taxable land is located, and prepare a consolidated tax return to be submitted to the Tax Team under the Regional Sub-department of Taxation where the taxpayer chooses to complete the consolidated filing.
a.4) Where a taxpayer has land use rights over multiple residential land parcels in different communes, wards, or special zones and only one (1) land parcel exceeds the residential land quota at the place where the land use rights are held, the taxpayer shall prepare a tax return for each land parcel, submit it to the commune-level People’s Committee where the taxable land is located, and shall prepare a consolidated tax return with the Tax Team under the Regional Sub-department of Taxation where the land parcel exceeding the quota is located.
a.5) Where a taxpayer has land use rights over multiple residential land parcels in communes, wards, or special zones and there exists any land parcel exceeding the residential land quota at the place where the land use rights are held, the taxpayer shall prepare a tax return for each land parcel and submit it to the commune-level People’s Committee where the taxable land is located; concurrently, select the Tax Team under the Regional Sub-department of Taxation where the land exceeding the quota is located to file the consolidated tax return.”
“e.2) Actual residence in the locality where agricultural, forestry, salt production, aquaculture, or fishing activities take place.
The locality where agricultural, forestry, salt production, or aquaculture activities take place as guided herein is a commune, ward, or special zone, or a commune, ward, or special zone adjacent to the place where production activities take place.”
“dd) Provide information on taxes collected by managing authority, ensuring sufficient information for accounting and debt offset for taxpayers, and correctly recording the taxpayer’s payment date; provide figures on domestic revenues not under tax authority management in the locality so that the co-level tax authority can consolidate domestic revenues by commune-level/province-level; conduct reconciliation of domestic revenue figures with the tax authority prior to closing the monthly and annual state budget accounting books.”
1. Amendments to Clause 2 Article 14 are as follows:
“2. The tax authority shall process applications and send results with respect to applications for which the tax authority must return results (including applications for enterprise registration and cooperative registration; applications for change of head office to another commune, ward, or special zone resulting in a change of managing tax authority; applications for dissolution of enterprises or cooperatives; termination of operation of branches, representative offices, or business locations) via the Administrative Procedures Information System to the National Information System on enterprise and cooperative registration. Where a taxpayer has an electronic tax transaction account on the Administrative Procedures Information System, the results shall be sent concurrently to the taxpayer’s email address.”
2. Amendments to Point a Clause 2 Article 35 as follows:
“a) For applications for which the tax authority must return results (including applications for enterprise registration and cooperative registration; applications for change of head office to another commune, ward, or special zone resulting in a change of managing tax authority; applications for dissolution of enterprises or cooperatives; termination of operation of branches, representative offices, or business locations) to the business registration and cooperative registration authority via the National Information System on enterprise and cooperative registration:
The tax authority shall, based on information on the Tax Registration Information System transmitted by the National Information System on enterprise and cooperative registration and the provisions of Circular No. 86/2024/TT-BTC, process and return results to the business registration and cooperative registration authority via the National Information System on enterprise and cooperative registration within the prescribed time limit. At the same time, the tax authority shall update the taxpayer’s information into the Tax Registration Information System. The business registration and cooperative registration authority shall return results to the taxpayer in accordance with the Enterprise Law, the Law on Cooperatives, the Law on Credit Institutions, and the implementing documents.”
1. Amendments to Points c and d Clause 1; Points a, b, and dd Clause 5; Points b.1 and b.2 Clause 9 Article 13 as follows:
“c) Opinions of the commune-level Tax Advisory Council;
d) Results of public disclosure and receipt of feedback from the Tax Advisory Council, the People’s Committee, the People’s Council, the Vietnam Fatherland Front Committee at commune level, presumptive tax households, and other organizations and individuals.
Public disclosure of presumptive tax household information means the tax authority publicly discloses and receives feedback on revenue and presumptive tax amounts for presumptive tax households as prescribed. The first public disclosure under Clause 5 of this Article is for reference and collection of opinions on expected revenue and expected presumptive tax; and the second public disclosure under Clause 9 of this Article is for reference and collection of opinions on the official revenue and presumptive tax payable for the tax year. Public disclosure includes: posting paper disclosures in the locality; direct delivery to presumptive tax households; direct delivery to the commune-level People’s Council, People’s Committee, and Vietnam Fatherland Front Committee; disclosure on the tax authority’s web portal.”
“a) The Tax Team under the Regional Sub-department of Taxation shall make the first public disclosure at the one-stop section or at the office of the Tax Team under the Regional Sub-department of Taxation, the office of the commune-level People’s Committee, and the office of the market management board; the posting location shall be at the door, gate, or another convenient place for access to information so that the public and presumptive tax households can supervise; The period of the first disclosure shall be from December 20 to December 31 annually.
b) The Tax Team under the Regional Sub-department of Taxation shall send first-disclosure materials to the commune-level People’s Council and Vietnam Fatherland Front Committee no later than December 20 annually, clearly stating the address and time during which the Tax Team under the Regional Sub-department of Taxation receives feedback (if any) from the commune-level People’s Council and Vietnam Fatherland Front Committee. The deadline for the Tax Team under the Regional Sub-department of Taxation to receive feedback (if any) is no later than December 31.
dd) The Tax Team under the Regional Sub-department of Taxation shall consolidate feedback on the content of the first public disclosure from the public, taxpayers, the commune-level People’s Council, and the commune-level Vietnam Fatherland Front Committee to review adjustments and additions to managed entities, expected revenue, and expected tax amounts before consulting the Tax Advisory Council.”
“b) At the level of the Tax Team under the Regional Sub-department of Taxation
b.1) The Tax Team under the Regional Sub-department of Taxation shall make the second public disclosure before January 30 annually at the one-stop section or at the office of the Tax Team under the Regional Sub-department of Taxation, the office of the commune-level People’s Committee, and the office of the market management board; the posting location shall be at the door, gate, or another convenient place for access to information so that the public and presumptive tax households can supervise.
b.2) The Tax Team under the Regional Sub-department of Taxation shall send second-disclosure materials to the commune-level People’s Council and Vietnam Fatherland Front Committee no later than January 30, clearly stating the address and time during which the Tax Team under the Regional Sub-department of Taxation receives feedback (if any) from the commune-level People’s Council and Vietnam Fatherland Front Committee.”
2. Amendments to certain information fields on forms as follows:
a) Annul the phrase “Quận/Huyện/Thị xã/ Thành phố thuộc tỉnh” (urban district, suburban district, district-level town, and provincial city at Indicators [12d], [13c], [18g.3], [18h.3] of Form 01/CNKD; at Indicators [12g.3], [12h.3] of Form 01/TTS; at Indicators [06c], [10g.3], [10h.3] of Form 01/TKN-CNKD.
b) Replace the phrase “Phường/Xã/Thị trấn” (ward/commune/commune-level town) at Indicators [12c], [13b], [18g.2], [18h.2] of Form 01/CNKD; at Indicators [12g.2], [12h.2] of Form 01/TTS; at Indicators [06b], [10g.2], [10h.2] of Form 01/TKN-CNKD with the phrase “Xã/phường/đặc khu” (commune/ward/special zone).
1. Amendments to Clause 2 Article 20 are as follows:
“2. All information on accounting for amounts receivable, collected, outstanding, refundable, refunded, outstanding refunds, exemptions, reductions, debt rescheduling, and write-offs must be assigned a corresponding administrative area code, specifically:
a) Where the code of the revenue-collecting authority is the Regional Sub-department of Taxation, the Sub-department of Taxation for Large Enterprises, or the Sub-department of Taxation for E-commerce, the administrative area code shall be identified at province level.
b) Where the code of the revenue-collecting authority is the Regional Sub-department of Taxation, the Sub-department of Taxation for Large Enterprises, the Sub-department of Taxation for E-commerce, or the Tax Team under the Regional Sub-department of Taxation, and the revenue item falls under the list of revenues accounted at commune level as prescribed by the State Treasury, the administrative area code shall be identified at commune level.
c) Where the code of the revenue-collecting authority is the Sub-department of Taxation for E-commerce and the state budget revenue relates to overseas suppliers without permanent establishments in Vietnam, the administrative area code shall be identified at central level.”
2. Annul the phrase “địa bàn hành chính cấp huyện” at Point 5.4, Section III of Appendix V.
1. Amendments to the title of Point b Clause 1 Article 7 as follows:
“b) Cooperative groups, other organizations, and dependent units prescribed at Points b, c, n Clause 2 Article 4 of this Circular shall submit first-time tax registration applications at the Regional Sub-department of Taxation where the organization is headquartered for organizations established under decisions of central authorities and province-level authorities; at the Tax Team under the Regional Sub-department of Taxation where the organization is headquartered for organizations not established under decisions of central authorities and province-level authorities and for cooperative groups.”
2. Amendments to Clause 2 Article 10 are as follows:
“2. Change of tax registration information resulting in a change of directly managing tax authority
a) Taxpayers registering tax concurrently with enterprise registration, cooperative registration, or business registration who change head office address resulting in a change of directly managing tax authority:
a.1) The taxpayer shall submit a change application to the directly managing tax authority (the tax authority at the place of departure) to complete tax procedures before registering the head office address change with the business registration authority.
The dossier submitted to the tax authority at the place of departure includes: the Declaration of adjustment and supplementation of tax registration information Form No. 08-MST enclosed with this Circular.
a.2) After receiving the Notice of taxpayer relocation Form No. 09-MST enclosed with this Circular from the tax authority at the place of departure, the taxpayer shall register the head office address change with the business registration authority in accordance with regulations on enterprise registration, cooperative registration, and business registration.
b) Taxpayers subject to direct tax registration with the tax authority as prescribed at Points a, b, c, d, dd, h, n Clause 2 Article 4 of this Circular who change head office address resulting in a change of directly managing tax authority shall proceed as follows:
b.1) At the tax authority at the place of departure
The taxpayer shall submit a tax registration information change dossier to the directly managing tax authority (the tax authority at the place of departure). The dossier is as follows:
- For taxpayers prescribed at Points a, b, c, dd, h, n Clause 2 Article 4 of this Circular, comprising:
+ The Declaration of adjustment and supplementation of tax registration information Form No. 08-MST enclosed with this Circular;
+ A copy of the Establishment and Operation License, or an equivalent document issued by a competent authority where the address stated on such documents has changed.
- For taxpayers prescribed at Point d Clause 2 Article 4 of this Circular, comprising: the Declaration of adjustment and supplementation of tax registration information Form No. 08-MST enclosed with this Circular.
b.2) At the tax authority at the place of arrival
b.2.1) The taxpayer shall submit the tax registration information change dossier to the tax authority at the place of arrival within 10 (ten) working days from the date the tax authority at the place of departure issues the Notice of taxpayer relocation Form No. 09-MST enclosed with this Circular. Specifically:
- Taxpayers prescribed at Points a, b, d, dd, h Clause 2 Article 4 of this Circular (except cooperative groups) shall submit the dossier to the Regional Sub-department of Taxation at the new head office.
- Taxpayers being cooperative groups as prescribed at Point b Clause 2 Article 4 of this Circular shall submit the dossier to the Tax Team under the Regional Sub-department of Taxation at the new head office.
- Taxpayers prescribed at Points c, n Clause 2 Article 4 of this Circular shall submit the dossier to the Regional Sub-department of Taxation where the taxpayer is headquartered (for organizations established under decisions of central authorities and province-level authorities); to the Tax Team under the Regional Sub-department of Taxation where the organization is headquartered (for organizations not established under decisions of central authorities and province-level authorities).
b.2.2) The tax registration information change dossier comprises:
- The Written registration of relocation at the tax authority at the place of arrival Form No. 30/DK-TCT enclosed with this Circular.
- A copy of the Establishment and Operation License, or an equivalent document issued by a competent authority where the address stated on such documents has changed.”
3. Amendments to the title of Clause 2 and the title of Clause 3 Article 25 as follows:
“2. Business households registering tax under the interlinked one-stop mechanism that change head office address resulting in a change of directly managing tax authority shall proceed as follows:”
“3. Households and individual businesspersons prescribed at Point i Clause 2 Article 4 of this Circular that change head office address resulting in a change of directly managing tax authority”
4. Amendments to certain information fields on forms as follows:
a) Annul the phrase “Quận/Huyện/Thị xã/Thành phố thuộc tỉnh/Thành phố thuộc thành phố trực thuộc trung ương” (urban district, suburban district, district-level town, and provincial city, centrally-affiliated city) at Indicators [3c], [4c], [14e], [14g] and in the filing instructions of Form 01-DK-TCT; at Indicators [3c], [4c], [14e], [14g] and in the filing instructions of Form 02-DK-TCT; at Indicators [6], [7] Section I, Indicators [2], [3] Section III and in the filing instructions of Form 03-DK-TCT; at Indicators [3.5], [3.6] of Form 05-DK-TCT.
b) Annul the phrase “Quận/huyện” (urban district, suburban district) in Form BK03-DK-TCT; at Indicators [5c], [12d] of Form 04-DK-TCT; at Indicators [4c], [5c] of Form 04.1-DK-TCT; at Column headings (13) and (18) of Form 05-DK-TH-TCT; at Indicator [2c] of Form 06-DK-TCT; in Form 09-MST; at Column headings (12) and (16) of Form 20-DK-TH-TCT; and in Form 41/UQ-DKT.
c) Replace the phrase “Quận/huyện” (urban district, suburban district) in Forms BK04-DK-TCT, BK05-DK-TCT, and 04.1-DK-TCT-BK with the phrase “Xã/phường/đặc khu” (Commune/ward/special zone).
d) Replace the phrase “Phường/xã/ thị trấn” (ward/commune/commune-level town) at Indicators [3b], [4b], [14e], [14g] and in the filing instructions of Form 01-DK-TCT; at Indicators [3b], [4b], [14e], [14g] and in the filing instructions of Form 02-DK-TCT; at Indicators [6], [7] Section I, Indicators [2], [3] Section III and in the filing instructions of Form 03-DK-TCT; at Indicator [3.5], [3.6] of Form 05-DK-TCT; and in Form 15/BB-XMHD with the phrase “Xã/phường/đặc khu” (Commune/ward/special zone).
dd) Replace the phrase “Phường/xã” (Ward/commune) in Form BK03-DK-TCT; at Indicators [5b], [12d] of Form 04-DK-TCT; at Indicators [4b], [5b] of Form 04.1-DK-TCT; at Indicator [2b] of Form 06-DK-TCT; in Form 09-MST; and the phrase “xã, phường” at Column headings (12), (17) of Form 05-DK-TH-TCT; Column headings (11), (15) of Form 20-DK-TH-TCT; and in Form 41/UQ-DKT with the phrase “Xã/phường/đặc khu” (Commune/ward/special zone).
1. This Circular comes into force as of July 1, 2025.
2. Annul the regulation on expenses for district-level, town-level, and province-level, centrally-affiliated city-level tax advisory councils at Point a Clause 1 Section II of Circular No. 117/1999/TT-BTC dated September 27, 1999 of the Minister of Finance on financial regime applicable to collection of agricultural land use tax.
3. Upon rearrangement of the state organizational apparatus, the names of authorities and titles with competence prescribed in this Circular shall be converted to the names of the authorities and titles that assume the relevant functions, duties, and powers.
4. Where legislative documents referred to in this Circular are amended or replaced, the amended or replaced documents shall apply.
Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for guidance./.
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PP. MINISTER |
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This translation is made by THƯ VIỆN PHÁP LUẬT, Ho Chi Minh City, Vietnam and
for reference purposes only. Its copyright is owned by THƯ VIỆN PHÁP LUẬT
and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed
