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DECREE 252/2026/NĐ-CP AND CIRCULAR 89/2026/TT-BTC – A NEW LEGAL FRAMEWORK FOR TAX ADMINISTRATION

On 30 June 2026, the Government issued Decree No. 252/2026/NĐ-CP (“Decree 252”) detailing and guiding the implementation of a number of articles of the Law on Tax Administration No. 108/2025/QH15; at the same time, the Ministry of Finance issued Circular No. 89/2026/TT-BTC (“Circular 89”) guiding the implementation of the Law on Tax Administration and Decree 252.

Both documents take effect from 1 July 2026, replacing numerous prior regulations and refining the legal framework for tax administration in line with the orientation of comprehensively digitalising tax administration, standardising administrative procedures, and strengthening data-driven risk management.

The key changes that enterprises should note are as follows:

1.Model transformation — Fully digitalised tax administration

Decree 252 and Circular 89 mark a strong shift towards a digital platform-based tax administration model, with several notable contents:

  • The entire process—from tax registration, declaration and payment through to complaints—is carried out in the electronic environment (Chapter II, Circular 89/2026).
  • Tax inspection is supplemented with online, remote forms based on electronic data; minutes and conclusions are signed electronically (Articles 87–89, Circular 89).
  • Tax payment by Identification Code (ID): the system automatically offsets overpaid amounts against outstanding tax liabilities (Article 36 and Article 42, Circular 89/2026).
  • Classification of taxpayers by compliance level (4 levels): highly compliant taxpayers enjoy priority treatment, while non-compliant taxpayers are placed under focused supervision (Article 4, Circular 89/2026; Article 48, Decree 252/2026).

2. Deadlines for tax registration and declaration (Articles 6, 10 and 12, Decree 252)

3. Exchange rates for tax declaration (Article 14, Decree 252)

  • Top-up CIT (GloBE global minimum tax): where no specialised exchange rate is available, the cross exchange rate announced by the State Bank of Vietnam at the most recent time prior to the declaration date shall be applied.
  • Petroleum activities: the actual payment exchange rate of the transaction; where paid in VND, the average telegraphic transfer buying/selling exchange rate of the commercial bank shall be applied.
  • Imported and exported goods: the customs valuation exchange rate shall be applied (currently, this rate is determined as the telegraphic transfer buying rate announced by Vietcombank on the Thursday of the immediately preceding week, in accordance with customs law).

4. E-commerce (“e-commerce”) platforms paying tax on behalf of sellers (Articles 43–44, Decree 252)

  • Platforms with ordering and payment functions (Shopee, Lazada, TikTok Shop, etc.) are required to withhold and pay value-added tax (“VAT”) and PIT on behalf of sellers immediately upon successful completion of a transaction.
  • If the platform has fully withheld and paid the tax on behalf of the seller, the seller is not required to re-declare that revenue.
  • Foreign suppliers on the platform: the platform withholds and pays both VAT and CIT on their behalf.

5. Temporary suspension of exit due to tax debts (Article 28, Decree 252)

  • Decree 252 applies the measure of temporary suspension of exit to:

– Individuals and business households owing tax of VND 50 million or more;

– The legal representative or beneficial owner of an enterprise owing tax of VND 500 million or more, where the debt has been overdue for more than 120 days and is subject to tax enforcement.

  • This measure also applies to taxpayers who fail to carry out the procedures for reinstating or terminating the validity of their tax identification number after a notice that they are no longer operating at the registered address.
  • Accordingly, enterprises should periodically review their tax debt status to avoid the risk of a temporary suspension of exit.

6. Uniform application of quarterly PIT declaration for income from wages and salaries (Article 22, Circular 89)

  • Circular 89 provides that organisations and individuals paying income from wages and salaries shall declare PIT on a quarterly basis, replacing the previous mechanism under which declaration was mainly made on a monthly basis (except for cases eligible for quarterly declaration).
  • This regulation carries forward the administrative procedure reform policy under Resolution No. 66.16/NQ-CP and reduces the declaration frequency for enterprises.

7. The right to cancel a tax refund dossier (Clause 2, Article 47, Circular 89)

  • Circular 89 allows taxpayers to:

– Proactively cancel a tax refund application before the tax authority issues a refund decision or an inspection decision;

– After cancelling the dossier, make a supplementary declaration to carry the tax amount forward for deduction in the subsequent period, provided the conditions are met.

8. Issuance of a new system of tax declaration dossiers and forms

  • Circular 89 officially replaces the system of tax dossiers, returns and declaration forms under Circular 80/2021/TT-BTC and issues new forms applicable to business households, replacing the forms prescribed in Circular 50/2026/TT-BTC and Circular 18/2026/TT-BTC.
  • For tax periods before 1 July 2026, taxpayers continue to use the forms under the old regulations (June VAT, VAT, Q2/2026 PIT, etc.); for tax periods from 1 July 2026 onwards, the new forms must be applied (July VAT, VAT, Q3/2026 PIT, etc.).

9. Replacement and synchronisation of the system of guiding documents on tax administration

Decree 252 and Circular 89 establish a new legal framework for tax administration and, at the same time, replace and repeal a series of existing guiding documents. Specifically:

  • Decree 252 replaces 05 decrees (Decrees 126/2020/NĐ-CP, 91/2022/NĐ-CP, 49/2025/NĐ-CP, 117/2025/NĐ-CP and 373/2025/NĐ-CP).
  • Circular 89 repeals 10 circulars, including Circular 80/2021/TT-BTC and numerous guiding documents on foreign contractor tax (Circular 103/2014/TT-BTC), business households and tax declaration forms.

Rather than amending on a piecemeal basis as in previous stages, Decree 252 and Circular 89 establish a new tax administration system oriented towards digitalisation, data-driven management and standardisation of administrative procedures. Enterprises should proactively review their tax processes, update their software and train their personnel to ensure compliance with the new regulations from 1 July 2026.