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The Circular No. 89/2026/TT-BTC detailing a number of articles of the Law on Tax Administration and Decree No. 252/2026/ND-CP via the link below:
Scope of regulation
Circular No. 89/2026/TT-BTC details the provisions assigned under the Law on Tax Administration No. 108/2025/QH15 and Decree No. 252/2026/ND-CP. Specifically, it provides detailed regulations on electronic transactions in tax administration; tax declaration, tax calculation, tax payment, extension of tax payment deadlines, tax exemption and tax reduction, tax inspection, and the exchange of information and data between tax authorities and other competent state authorities.
Key contents of the Circular
Electronic transactions in tax administration:
The Circular provides detailed regulations on electronic transactions in tax administration, helping improve transparency and efficiency in tax administration.
Tax declaration and payment:
The Circular sets out detailed provisions on tax declaration, tax calculation, tax payment, extension of tax payment deadlines, and the handling of tax, late-payment interest, and fines, enabling taxpayers to comply with tax regulations.
Tax exemption and tax reduction:
The Circular also details cases eligible for tax exemption, tax reduction, installment payment of tax debts, freezing of tax debts, and cancellation of tax debts.
Tax inspection:
It provides regulations on tax inspection and the inspection and supervision of compliance with tax, fee, and charge laws, helping ensure legal compliance by organizations and individuals.
Information exchange and connectivity:
The Circular guides the connection and exchange of information and data between tax authorities and competent state authorities, organizations, and individuals to improve the processing of tax administrative procedures.
Conclusion
Circular No. 89/2026/TT-BTC is an important legal instrument guiding the implementation of the Law on Tax Administration and Decree No. 252/2026/ND-CP. It not only enhances transparency and efficiency in tax administration but also facilitates taxpayers' compliance with their tax obligations.
See more:
- Circular No. 89/2026/TT-BTC detailing the Law on Tax Administration
Click here for the Vietnamese version
