Circular 110/2026/TT-BTC repealing a number of the Minister of Finance’s Circulars and Decisions in the field of taxation

CIRCULAR

Repealing a number of the Minister of Finance’s Circulars and Decisions in the field of taxation

Pursuant to the Law on Promulgation of Legal Documents No. 64/2025/QH15, amended and supplemented under Law No. 87/2025/QH15;

Pursuant to Law on Tax Administration No. 108/2025/QH15, and the Government’s Decree No. 252/2026/ND-CP detailing a number of articles and measures for organizing and guiding the implementation of a number of articles of the Law on Tax Administration;

Pursuant to the Law on Agricultural Land Use Tax No. 23-L/CTN;

Pursuant to the Law on Personal Income Tax No. 109/2025/QH15, amended and supplemented under Law No. 09/2026/QH16;

Pursuant to the Law on Value-Added Tax No. 48/2024/QH15, amended and supplemented under Law No. 149/2025/QH15, Law No. 90/2025/QH15 and Law No. 09/2026/QH16;

Pursuant to the Law on Corporate Income Tax No. 67/2025/QH15, amended and supplemented under Law No. 09/2026/QH16;

Pursuant to the Government’s Decree No. 78/2025/ND-CP detailing a number of articles of, and measures for organizing and guiding the implementation of, the Law on Promulgation of Legal Documents, and the Government’s Decree No. 79/2025/ND-CP on the examination, review, systematization and handling of legal documents, amended and supplemented under the Government’s Decree No. 187/2025/ND-CP;

Pursuant to the Government’s Decree No. 29/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Finance, amended and supplemented under the Government’s Decree No. 166/2025/ND-CP;

At the proposal of the Director General of the Department of Taxation;

The Ministry of Finance hereby promulgates the Circular repealing a number of the Minister of Finance’s Circulars and Decisions in the field of taxation.

Article 1. Repealing the Minister of Finance’s Circulars and Decisions in the field of taxation

The following 22 Circulars and 03 Decisions are repealed in their entirety:

1. Circular No. 69-TC/TCT of November 27, 1991, of the Minister of Finance, guiding the transition from the regime of collection of forest regeneration charges to the collection of royalties on the exploitation of natural forest products.

2. Circular No. 75A-TC/TCT of August 31, 1993, of the Minister of Finance, guiding the implementation of the Government’s Decree No. 57-CP of August 28, 1993, detailing the implementation of the Law on Profit Tax and the Law Amending and Supplementing a Number of Articles of the Law on Profit Tax.

3. Circular No. 48/1998/TT-BTC of April 11, 1998, of the Minister of Finance, amending and supplementing the Ministry of Finance’s Circular No. 75A-TC/TCT of August 31, 1993, guiding the implementation of the Government’s Decree No. 57-CP of August 28, 1993, detailing the implementation of the Law on Profit Tax and the Law Amending and Supplementing a Number of Articles of the Law on Profit Tax.

4. Circular No. 105/2000/TT-BTC of October 23, 2000, of the Minister of Finance, guiding the exemption from payment of agricultural land use tax arrears and housing and land tax arrears arising in 1999 and prior years.

5. Circular No. 24/2002/TT-BTC of March 20, 2002, of the Minister of Finance, guiding the implementation of tax obligations for financial leasing activities.

6. Circular No. 02/2004/TT-BTC of January 08, 2004, of the Minister of Finance, guiding the write-off of tax debts owed by business households and individuals due to objective causes.

7. Circular No. 95/2004/TT-BTC of October 11, 2004, of the Minister of Finance, guiding a number of policies on financial support and tax incentives for development of raw-material areas as well as agricultural-forest-fishery product processing and salt making industries.

8. Circular No. 123/2004/TT-BTC of December 22, 2004, of the Minister of Finance, guiding the implementation of tax incentives for software enterprises (corrected under the Ministry of Finance’s Official Dispatch No. 2101/TC-VP of February 22, 2005).

9. Circular No. 114/2007/TT-BTC of September 25, 2007, of the Minister of Finance, amending and supplementing the Ministry of Finance’s Circular No. 95/2004/TT-BTC of October 11, 2004, guiding a number of policies on financial support and tax incentives for development of raw-material areas as well as agricultural-forest-fishery product processing and salt making industries.

10. Circular No. 160/2009/TT-BTC of August 12, 2009, of the Minister of Finance, guiding the exemption from personal income tax in 2009 under the National Assembly’s Resolution No. 32/2009/QH12 of June 19, 2009, on adjustment of the overall objective and some economic and state budget targets, additional issuance of government bonds in 2009 and exemption from personal income tax in 2009.

11. Circular No. 175/2010/TT-BTC of November 05, 2010, of the Minister of Finance, amending and supplementing the Ministry of Finance’s Circular No. 84/2008/TT-BTC of September 30, 2008, guiding a number of articles of the Law on Personal Income Tax and the Government’s Decree No. 100/2008/ND-CP of September 8, 2008, detailing a number of articles of the Law on Personal Income Tax.

12. Circular No. 35/2011/TT-BTC of March 15, 2011, of the Minister of Finance, guiding a number of matters concerning value-added tax applicable to telecommunications services.

13. Circular No. 120/2011/TT-BTC of August 16, 2011, of the Minister of Finance, guiding the Government’s Decree No. 20/2011/ND-CP of March 23, 2011, detailing and guiding the implementation of the National Assembly’s Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction.

14. Circular No. 128/2011/TT-BTC of September 12, 2011, of the Minister of Finance, guiding value-added tax and corporate income tax applicable to public health establishments.

15. Circular No. 83/2012/TT-BTC of May 23, 2012, of the Minister of Finance, guiding the exemption, reduction and deferment of payment of a number of state budget revenues according to the Government’s Resolution No. 13/NQ-CP of May 10, 2012, on a number of solutions for removing production and business difficulties and supporting the market.

16. Circular No. 175/2012/TT-BTC of October 22, 2012, of the Minister of Finance, guiding the extension of value-added tax payment under the Government’s Resolution No. 67/NQ-CP of October 05, 2012.

17. Circular No. 16/2013/TT-BTC of February 08, 2013, of the Minister of Finance, guiding the payment extension and reduction of a number of state budget revenues under the Government’s Resolution No. 02/NQ-CP of January 7, 2013, on solutions for removing difficulties for production and business, supporting the market and settling bad debts.

18. Circular No. 160/2013/TT-BTC of November 14, 2013, of the Minister of Finance, guiding Decree No. 94/1012/ND-CP on the printing, issuance, management and use of stamps of imported liquor products and liquor produced for domestic consumption.

19. Circular No. 215/2013/TT-BTC of December 31, 2013, of the Minister of Finance, guiding the coercive enforcement of tax administrative decisions.

20. Circular No. 127/2015/TT-BTC of August 21, 2015, of the Minister of Finance, guiding the grant of enterprise identification numbers to, and assignment of tax agencies to manage, newly established enterprises.

21. Circular No. 87/2018/TT-BTC of September 27, 2018, of the Minister of Finance, amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 215/2013/TT-BTC dated December 31, 2013 on providing guidance on the enforcement of administrative decisions on taxation

22. Circular No. 43/2019/TT-BTC of July 12, 2019, of the Minister of Finance, guiding Clause 4, Article 24 of the Government’s Decree No. 82/2018/ND-CP of May 22, 2018, prescribing the management of industrial parks and economic zones.

23. Decision No. 1042/1998/QD-BTC of August 15, 1998, of the Minister of Finance, promulgating the tax receipt form.

24. Decision No. 18/2007/QD-BTC of March 22, 2007, of the Minister of Finance, on the printing, issuance, use and management of electronic air tickets.

25. Decision No. 78/2007/QD-BTC of September 18, 2007, of the Minister of Finance, promulgating the Regulation on guidance and responses to problems concerning tax policies and tax administration and the settlement of taxpayers’ tax administrative procedures under the “single-window” mechanism.

Article 2. Implementation provisions

1. This Circular takes effect on September 12, 2026.

2. Heads of units under the Ministry of Finance and related agencies, organizations and individuals shall implement this Circular./.