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CIRCULAR 90/2026/TT-BTC ON TAX REGISTRATION

On 30 June 2026, the Ministry of Finance issued Circular No. 90/2026/TT-BTC (“Circular 90”) on tax registration, replacing Circular 86/2024/TT-BTC. Circular 90/2026/TT-BTC details the articles and clauses assigned under Law No. 108/2025/QH15 and Decree No. 252/2026/NĐ-CP. Circular 90 takes effect from 1 July 2026 and adds numerous new provisions relating to the digital economy and the unified management of Tax Identification Numbers (“TIN”).

1. Issuance of a unified TIN

  • Each organisation or individual is issued only one single TIN (except for the TIN used for payment on behalf under specific regulations).
  • Dependants are issued a TIN for registration; when a tax obligation arises, they continue to use this TIN without needing to register anew.
  • Enterprises declaring top-up CIT (global minimum tax) are issued a 10-digit TIN.

2. E-commerce platform owners — Issuance of a separate TIN for payment on behalf

  • Owners of domestic e-commerce platforms/digital platforms with online ordering and payment functions: register a separate TIN for declaring and paying on behalf the withheld tax amounts.
  • Non-resident individuals doing business on digital platforms without ordering and payment functions: register tax directly with the tax authority.