Amending dossiers for determining entities not subject to excise tax from September 15, 2026

Specifically, Circular No. 136/2026/TT-BTC amends and supplements Clause 2, Article 3 of Circular No. 158/2025/TT-BTC, providing that organizations or individuals producing, processing, or hiring entities to process goods, which sell or entrust such goods to other business organizations or individuals for export abroad, must have the following dossiers:

• Contracts for goods purchase and sale for export or export entrustment contracts.
• Sales invoices or export entrustment delivery invoices.
• In case a contract for goods purchase and sale for export or an export entrustment contract has been fully or partially liquidated, liquidation minutes of the entire or partial contract is required.The liquidation minutes must clearly state the following contents:
• Name, quantity, type, item and selling price of the goods actually exported;
• Payment method;
• Money amount and number, date of non-cash payment documents from the foreign buyer to the exporting organization or individual, and between the manufacturing organization or individual and the exporting organization or individual or the export trustee;
• Number and date of the export contract;
• Number and date of the customs declaration for exported goods.

For goods purchased or received for export entrustment by an exporting organization or individual which are not exported but consumed domestically, the organization or individual having exported goods must declare and pay excise tax for such goods when they are consumed (sold) domestically.

Circular No. 136/2026/TT-BTC takes effect on September 15, 2026.