Circular 136/2026/TT-BTC amend Circular 158/2025/TT-BTC on excise tax

CIRCULAR

Amending and supplementing Clause 2 Article 3 of the Minister of Finance's Circular No. 158/2025/TT-BTC dated December 31, 2025, detailing a number of articles of the Government's Decree No. 360/2025/ND-CP dated December 31, 2025, on detailing the implementation of a number of articles of the Law on Excise Tax

Pursuant to the Law No. 66/2025/QH15 on Excise Tax, which was amended and supplemented by the Law No. 09/2026/QH16;

Pursuant to the Government's Decree No. 360/2025/ND-CP dated December 31, 2025, on detailing the implementation of a number of articles of the Law on Excise Tax;

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

 At the proposal of the Director of Department for Management and Supervision of Tax, Fees and Charges Policies;

The Minister of Finance promulgates the Circular amending and supplementing Clause 2 Article 3 of the Minister of Finance's Circular No. 158/2025/TT-BTC dated December 31, 2025, detailing a number of articles of the Government's Decree No. 360/2025/ND-CP dated December 31, 2025, on detailing the implementation of a number of articles of the Law on Excise Tax.

Article 1. Amending and supplementing Clause 2 Article 3

“2. For goods produced or processed by organizations or individuals, or processed by entities hired by organizations or individuals that are sold or entrusted to other business organizations or individuals for export abroad according to Clause 1, Article 4 of Decree No. 360/2025/ND-CP, the following dossiers are required as follows:

a) Contracts for goods purchase and sale for export or export entrustment contracts.

b) Sale invoices or export entrustment delivery invoices.

c) In case a contract of goods purchase and sale for export or an export entrustment contract has been fully or partially liquidated, a liquidation minutes of (entire or partial) contract is required, clearly stating the following contents: Name, quantity, type, item, and selling price of the goods actually exported; payment method; money amount and number, date of non-cash payment documents, from the foreign buyer to the exporting organization or individual, and between the manufacturing organization or individual and the exporting organization or individual or the export trustee; number and date of the export contract; number and date the customs declaration for exported goods. The time of availability of a non-cash payment document shall be determined according to the contract or contract appendix (if any), and non-cash payment documents shall be determined in accordance with the law on value-added tax.

For goods purchased or received for export entrustment by an exporting organization or individual which are not exported but consumed domestically, the organization or individual having exported goods must declare and pay excise tax for such goods when they are consumed (sold) domestically.”

Article 2. Effect

1. This Circular takes effect on September 15, 2026.

2. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for timely settlement./.