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New Circular on Tax Administration issued

07 August, 2026

The Ministry of Finance has issued Circular 89/2026/TT-BTC dated 30 June 2026 providing guidance on the implementation of Tax Administration Law 2025 and its Decree 252. The new Circular takes effect from 1 July.

The Circular provides guidance on the implementation of Tax Administration Law 2025 and Decree 252, while introducing important updates relating to tax compliance management, tax refunds, tax treaty relief, allocation of tax liabilities and tax audit procedures. The Circular also clarifies and replaces certain guidance currently applied under previous tax administration regulations.

For further details Download its full version here

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Nguyen Huong Giang

Partner, Tax 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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Do Ngoc Lan Thanh

Partner, 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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