Circular 158/2025/TT-BTC detailing Decree 360/2025/ND-CP on Law on Excise Tax

CIRCULAR

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;

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 dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance, which was amended and supplemented by the Government’s Decree No. 166/2025/ND-CP dated June 30, 2025;

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

The Minister of Finance hereby promulgates the Circular 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. Scope of regulation

This Circular provides detailed regulations on the dossiers for determination of objects not liable to excise tax (non-taxable objects) specified in Clause 1, Clause 2 and Clause 6 Article 4, and the dossiers for excise tax refund for bio-petrol defined at Point b Clause 3 Article 8 of the Government's Decree No. 360/2025/ND-CP dated December 31, 2025, detailing the implementation of a number of articles of the Law on Excise Tax (hereinafter referred to as Decree No. 360/2025/ND-CP).

Article 2. Subject of application

Subject of application of this Circular shall comply with Article 2 of the Decree No. 360/2025/ND-CP.

Article 3. Dossiers for determination of non-taxable objects

The dossiers for determination of non-taxable objects with respect to the goods specified in Article 4 of Decree No. 360/2025/ND-CP shall be based on tax declaration dossiers or customs dossiers as declared by taxpayers in accordance with the law on tax administration and the law on customs. In certain cases, taxpayers must present the following dossiers at the request by a tax administration agency:

1. For goods that are produced or processed by organizations and individuals or are processed by entities hired by organizations and individuals for direct export abroad as specified in Clause 1, Article 4 of Decree No. 360/2025/ND-CP, the following dossiers are required as follows:

a) Goods sale contract or processing contract for foreign parties, accompanied by any contract appendices (if any); or outsourcing contract, accompanied by any contract appendices (if any).

b) Invoices for the sale of exported goods or processing fee invoices.

c) Non-cash payment documents as prescribed in the Government's Decree No. 181/2025/ND-CP dated July 1, 2025, detailing the implementation of a number of articles of the Law on Value-Added Tax.

2. For goods that are sold or entrusted by organizations or individuals having exported goods to exporting businesses for export abroad under economic contracts as specified in Clause 1, Article 4 of Decree No. 360/2025/ND-CP, the following dossiers are required as follows:

a) Contract of goods purchase and sale for export or export entrustment contract for the cases of export entrustment between the organizations or individuals having exported goods and the export trustees.

b) Sale invoices or export entrustment delivery invoices.

c) Contract liquidation minutes of (entire or partial) contract of goods purchase and sale for export or the export entrustment contract, 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 for exported goods from the foreign buyer to the exporting organization or individual; money amount and number, date of payment documents between the manufacturing organization or individual and the exporting organization or individual or the export trustee; number and date of the export contract and the customs declaration for exported goods.

For goods purchased or received for export entrustment by an exporting establishment 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.

3. For goods that are temporarily imported for re-export and temporarily exported for re-import as specified in Clause 2 Article 4 of Decree No. 360/2025/ND-CP, the following dossiers are required as follows:

a) License for business of temporary import for re-export, license for temporary import and re-export, or license for temporary export and re-import in accordance with the law on foreign trade management.

b) Contracts, agreements, or documents expressing the purpose of temporary import for re-export or temporary export for re-import in accordance with the law on customs.

The taxpayers shall declare information on customs declarations and documents in the dossier in accordance with the law on customs.

4. For goods taken abroad for sale at a fair, exhibition, showroom, or diplomatic, sports, cultural, and artistic event, organizations or individuals must possess the following dossiers:

a) An invitation or a written registration for participation in an overseas fair, exhibition or showroom, or an overseas diplomatic, sports, cultural, or artistic event.

b) List of goods sold at the fair, exhibition, showroom, or event.

c) Payment documents for goods sold at the fair or exhibition; in case the cash amounts paid for goods exceed the prescribed level, they shall be declared to the customs office and documents on payment into a bank shall be submitted.

5. For exported passenger cars, motorized passenger four-wheelers not registered for circulation and only operating within entertainment, recreation and sports areas, historical relics, hospitals and schools, and other exported specialized cars as defined in Clause 6 Article 4 of the Decree No. 360/2025/ND-CP, the importing organizations or individuals, or entrusted importing organizations or individuals must present or provide to the customs agency where the import declaration is opened the following information and dossier:

a) Information for search of the organizations or individuals on the National Business Registration Portal, proving that the importing or entrusted importing organizations or individuals is operating the entertainment, recreation, sports areas, historical relics, hospitals, or schools, or a document confirming other specialized purposes.

b) The taxpayers shall declare information on customs declarations and documents in the dossier in accordance with the law on customs; which includes information that the vehicle only operates within the entertainment, recreation, sports areas, historical relics, hospitals, or schools using the syntax: "#within a narrow scope#" in the field of Goods description on the customs declaration.

a) Contract of goods purchase and sale; import entrustment contract for the cases of import entrustment between the organizations or individuals having imported goods and the import trustees.

d) Document confirming specialized cars serving security or national defense purposes issued by the Ministry of Public Security or the Ministry of National Defence for specialized vehicles serving security or national defense. Document confirming other specialized vehicles issued by the Ministry of Construction for other specialized vehicles.

6. For domestically manufactured passenger cars, motorized passenger four-wheelers not registered for circulation and only operating within entertainment, recreation and sports areas, historical relics, hospitals and schools, and other domestically manufactured specialized cars as defined in Clause 6 Article 4 of the Decree No. 360/2025/ND-CP, the domestic manufacturing organizations or individuals must present or provide the following information and dossiers:

a) Information for search of the organizations or individuals on the National Business Registration Portal, proving that the goods purchasing organizations or individuals are operating the entertainment, recreation, sports areas, historical relics, hospitals, or schools, or a document confirming other specialized purposes.

b) The taxpayers shall declare information on the invoices and documents in the dossier in accordance with the law on tax administration; which includes information that the vehicle only operates within the entertainment, recreation, sports areas, historical relics, hospitals, or schools using the syntax: "#within a narrow scope#" in the item of Name of goods or service on the invoice.

c) Goods purchase and sale contract, which must specify that they are passenger cars, motorized passenger four-wheelers not registered for circulation and only operating within entertainment, recreation and sports areas, historical relics, hospitals and schools, and other specialized cars.

d) Document confirming specialized cars serving security or national defense purposes issued by the Ministry of Public Security or the Ministry of National Defence for specialized vehicles serving security or national defense. Document confirming other specialized vehicles issued by the Ministry of Construction for other specialized vehicles.

7. The dossiers specified in this Article shall be the originals, notarized copies, or copies bearing the seal of the enterprises, business organizations or individuals. If involved parties issue, use and store the dossier in electronic form, electronic dossiers shall be used in accordance with regulations.

Article 4. Tax refund for bio-petrol

1. For enterprises licensed to produce bio-petrol, a dossier of request for an excise tax refund comprises as follows:

a) A written request for excise tax refund for bio-petrol, made according to Form No. 01a/DNHT in the Appendix issued together with this Circular.

b) A copy of the document issued by the competent state agency regarding the taxpayer licensed to produce bio-petrol, and submitting with the dossier for excise tax refund for the first time.

2. Procedures for excise tax refund shall be implemented in accordance with the law on tax administration.

Article 5. Effect

1. This Circular takes effect on January 01, 2026.

2. This Circular replaces:

a) Circular No. 195/2015/TT-BTC dated November 24, 2015 of the Ministry of Finance, guiding the implementation of the Government’s Decree No. 108/2015/ND-CP dated October 28, 2015, detailing and guiding the implementation of a number of articles of the Law on Excise Tax and the Law Amending and Supplementing a Number of Articles of the Law on Excise Tax.

b) Circular No. 20/2017/TT-BTC dated March 06, 2017 of the Ministry of Finance, amending and supplementing Clause 2 Article 8 of the Circular No. 195/2015/TT-BTC (which was amended and supplemented by the Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance)

3. To repeal Article 2 of the Ministry of Finance’s Circular No. 130/2016/TT-BTC dated August 12, 2016, guiding the Government’s Decree No. 100/2016/ND-CP of July 1, 2016, detailing the Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration, and amending a number of articles of various circulars on taxes.

4. In case legal normative documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing documents shall apply.

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

* All Appendices are not translated herein.