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New rules on tax registration: ​key considerations for businesses​

05 August, 2026

The Ministry of Finance issued Circular 90/2026/TT-BTC dated 30 June 2026 on tax registration, effective from 1 July. The new Circular provides guidance on tax registration matters under the new Law on Tax Administration, reflecting a direction towards tax administration that is increasingly driven by data, electronic identification, system connectivity and the management of digital business models.​

For further details Download its full version here

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Nguyen Huong Giang

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 24 3946 2246

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Giang Bao Chau

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 28 3823 0796

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Nguyen Ngoc Quynh

Director, Tax Services, PwC Vietnam

Tel: +84 24 3946 2246

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Pham Hoai An Thy

Director, Tax & Legal Services, PwC Vietnam

Tel: +84 24 3946 2246

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