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Circular No. 89/2026/TT-BTC provides detailed guidance on the matters assigned under the Law on Tax Administration and Decree No. 252/2026/ND-CP, including:
- Electronic transactions in tax administration;
- Tax declaration and declaration of other amounts payable to the state budget; tax calculation and calculation of other amounts payable to the state budget; allocation of tax and other amounts payable to the state budget;
- Payment of tax and other amounts payable to the state budget; extension of the payment deadline for tax, other amounts payable to the state budget, late-payment interest and fines; handling of tax, late-payment interest and fines;
- Tax refund procedures;
- Tax exemption and tax reduction; installment payment of tax debts; freezing of tax debts; cancellation of tax debts;
- Tax inspection; inspection and supervision of the implementation of the laws on taxes, charges and fees;
- Connection and exchange of information and data between tax authorities and competent state management agencies, organizations and individuals in receiving and processing tax administrative procedures for taxpayers by electronic means.
This Circular takes effect on July 1, 2026.
At the same time, it repeals Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration.
Click here for the Vietnamese version
See more:
Tax declaration dossiers for periods before July 1, 2026 continue to use previous forms
Overview of Circular No. 89/2026/TT-BTC detailing the Law on Tax Administration
Quarterly PIT declaration for employment income from July 1, 2026
PIT exemption documents for family real estate transfers
Ten Circulars on taxes cease to be effective from July 1, 2026
