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Legal documents in field: Taxes, Fees and Charges

Circular No. 95/2026/TT-BTC dated July 01, 2026 on providing guidance on the implementation of Agreements on the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital between Vietnam and other countries and territories that are in force in Vietnam; guidance on the implementation of the mutual agreement procedure; and guidance on the application of the advance pricing agreement mechanism for tax administration purposes in respect of enterprises engaged in related-party transactions

Issued 01/07/2026 Effective date 01/07/2026 In Force
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Circular No. 87/2026/TT-BTC dated June 30, 2026 on elaboration of the Law on Personal Income Tax and Government’s Decree No. 253/2026/ND-CP on elaboration of and measures for implementation of the Law on Personal Income Tax

Issued 30/06/2026 Effective date 01/07/2026 In Force
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Circular No. 91/2026/TT-BTC dated June 30, 2026 on elaboration of the Law on Tax Administration and Decree No. 254/2026/ND-CP on elaboration of and measures for guidance of implementation of the Law on Tax Administration No. 108/2025/QH15 on electronic invoices and e-records

Issued 30/06/2026 Effective date 01/07/2026 In Force
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Decree No. 253/2026/ND-CP dated June 30, 2026 on elaboration of, measures for organization and guidance for implementation of the Law on Personal Income Tax

Issued 30/06/2026 Effective date 01/07/2026 In Force
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Decree No. 254/2026/ND-CP dated June 30, 2026 on elaboration of and measures for implementing the Law on Tax Administration on electronic invoices and electronic records

Issued 30/06/2026 Effective date 01/07/2026 In Force
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Circular No. 87/2026/TT-BTC dated June 30, 2026 on elaboration of the Law on Personal Income Tax and Government’s Decree No. 253/2026/ND-CP on elaboration of and measures for implementation of the Law on Personal Income Tax

Issued 30/06/2026 Effective date 01/07/2026 In Force
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Decree No. 253/2026/ND-CP dated June 30, 2026 on elaboration of, measures for organization and guidance for implementation of the Law on Personal Income Tax

Issued 30/06/2026 Effective date 01/07/2026 In Force
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Decree No. 254/2026/ND-CP dated June 30, 2026 on elaboration of and measures for implementing the Law on Tax Administration on electronic invoices and electronic records

Issued 30/06/2026 Effective date 01/07/2026 In Force
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Circular No. 91/2026/TT-BTC dated June 30, 2026 on elaboration of the Law on Tax Administration and Decree No. 254/2026/ND-CP on elaboration of and measures for guidance of implementation of the Law on Tax Administration No. 108/2025/QH15 on electronic invoices and e-records

Issued 30/06/2026 Effective date 01/07/2026 In Force
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Circular No. 39/2026/TT-BTC dated March 31, 2026 on fee amounts, collection and payment of fees and charges applicable at inland waterway ports and terminals

Issued 31/03/2026 Effective date 01/04/2026 In Force
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Integrated document No. 92/VBHN-VPQH dated March 31, 2026 Law on Fees and Charges

Issued 31/03/2026 Effective date 31/03/2026 In Force
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Circular No. 30/2026/TT-BTC dated March 27, 2026 on fee amounts, collection and remittance regime for appraisal fees for issuance of electricity operation licenses

Issued 27/03/2026 Effective date 11/05/2026 In Force
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Circular No. 28/2026/TT-BTC dated March 27, 2026 on fee amounts, collection and payment of fees and charges in the field of exit, entry, transit, and residence in Vietnam

Issued 27/03/2026 Effective date 01/04/2026 In Force
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Circular No. 21/2026/TT-BTC dated March 17, 2026 on amendments to Circular No. 80/2021/TT-BTC providing guidelines for implementation of the Law on Tax Administration and Decree No. 126/2020/ND-CP elaborating of the Law on Tax Administration

Issued 17/03/2026 Effective date 17/03/2026 In Force
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Circular No. 55/2025/TT-BTC dated June 25, 2025 on charges for allocation and fees for use of telecommunications codes and numbers and collection, exemption, payment, management and use thereof

Issued 25/06/2025 Effective date 20/07/2025 In Force
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