English
RSS
Notably, from July 1, 2026, the system of tax guiding documents continues to be reviewed and replaced to ensure consistency with the new regulations.
Specifically, under Clause 1, Article 99 of Circular No. 89/2026/TT-BTC, the following 10 circulars in the tax sector cease to be effective:
|
No. |
Circulars |
|
1 |
Circular No. 179/2013/TT-BTC of the Ministry of Finance guiding the write-off of irrecoverable tax debts and fines arising before July 1, 2007. |
|
2 |
Circular No. 103/2014/TT-BTC of the Ministry of Finance guiding the performance of tax obligations of foreign organizations and individuals doing business in Vietnam or earning income in Vietnam |
|
3 |
Circular No. 92/2015/TT-BTC of the Ministry of Finance guidelines for vat and personal income tax incurred by residents doing business, amendments to some articles on personal income tax of the Law No. 71/2014/QH13 on the amendments to tax Laws and the Government s Decree No. 12/2015/ND-CP on guidelines for the Law on the amendments to tax Laws and Decrees on taxation. |
|
4 |
Circular No. 96/2016/TT-BTC of the Ministry of Finance guiding the dossier and procedures for personal income tax exemption for foreign experts who implement non-governmental aid programs and projects in Vietnam. |
|
5 |
Circular No. 97/2016/TT-BTC of the Ministry of Finance on documents and procedures for grant of personal income tax exemption to vietnamese employees of representative offices in vietnam of un system organizations |
|
6 |
Circular No. 84/2016/TT-BTC of the Ministry of Finance guiding procedures for the collection and payment of taxes and other state budget revenues. |
|
7 |
Circular No. 19/2021/TT-BTC of the Ministry of Finance guiding tax-related e-transactions. |
|
8 |
Circular No. 80/2021/TT-BTC of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP. |
|
9 |
Circular No. 94/2025/TT-BTC of the Ministry of Finance amending and supplementing Circular No. 80/2021/TT-BTC guiding the Law on Tax Administration. |
|
10 |
Circular No. 21/2026/TT-BTC of the Ministry of Finance amending and supplementing a number of articles of Circular No. 80/2021/TT-BTC and Decree No. 126/2020/ND-CP. |
Accordingly, from July 1, 2026, matters relating to tax administration that were governed by the above circulars shall be implemented in accordance with Circular No. 89/2026/TT-BTC and other relevant legal documents.
In addition to repealing the above circulars, Clause 4, Article 99 of Circular No. 89/2026/TT-BTC also repeals a number of articles, clauses, points, and phrases in several other Circulars.
See more:
- Circular No. 89/2026/TT-BTC detailing the Law on Tax Administration
Click here for the Vietnamese version
