Circular 94/2025/TT-BTC amend Circular 80/2021/TT-BTC, Decree 126/2020/ND-CP, and Circular 40/2021/TT-BTC on VAT, PIT, and tax administration

CIRCULAR

Amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 80/2021/TT-BTC of September 29, 2021, guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration, and amending and supplementing a number of forms provided in the Appendices to the Ministry of Finance’s Circular No. 40/2021/TT-BTC of June 1, 2021, providing guidance on value-added tax, personal income tax, and tax administration for business households and business individuals^[1]

Pursuant to June 13, 2019 Law No. 38/2019/QH14 on Tax Administration;

Pursuant to November 29, 2024 Law No. 56/2024/QH15 Amending and Supplementing a Number of Articles of the Law on Securities, the Accounting Law, the Law on Independent Audit, the Law on the State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, and the Law on Handling of Administrative Violations;

Pursuant to the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 29/2025/ND-CP of February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance; and the Government’s Decree No. 166/2025/ND-CP of June 30, 2025, amending and supplementing a number of articles of the Government’s Decree No. 29/2025/ND-CP of February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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

The Minister of Finance promulgates the Circular amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 80/2021/TT-BTC of September 29, 2021, guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration, and amending and supplementing a number of forms provided in the Appendices to the Ministry of Finance’s Circular No. 40/2021/TT-BTC of June 1, 2021, providing guidance on value-added tax, personal income tax, and tax administration for business households and business individuals.

Article 1. To amend and supplement a number of articles of the Ministry of Finance’s Circular No. 80/2021/TT-BTC of September 29, 2021, guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration

1. To amend and supplement Clause 2, Article 27 as follows:

“2. Responsibility to receive and process tax refund dossiers in accordance with the tax laws:

a/ Managing tax offices shall receive and process tax refund dossiers specified in Clause 1 of this Article (except the case specified at Point b of this Clause).

b/ Provincial/municipal tax offices where taxpayers declare VAT amounts of investment projects under Point a, Clause 1, Article 11 of Decree No. 126/2020/ND-CP shall receive and process tax refund dossiers for such investment projects.

c/ Managing tax offices shall receive and process dossiers for refund of not-fully-credited input VAT amounts of business establishments upon their dissolution or bankruptcy.”

2. To annul Clause 3, Article 36; and Clause 2, Article 38.

3. To add information stated in forms provided in the Appendices to Circular No. 80/2021/TT-BTC (which is amended and supplemented under Circular No. 40/2025/TT-BTC of June 13, 2025), as follows:

To add the phrase “personal identification” to the information fields containing the phrase “people’s identity card” (CMND), “citizen identity card” (CCCD), “identity card”, “citizen identity card”, “identity card”, or “people’s identity card” in the forms provided in the Appendices to Circular No. 80/2021/TT-BTC.

To add Item [02a] - Personal identification number to Form No. 01/MGTH.

To add Item [05a] - Personal identification number to Form No. 02/KK-TNCN, Form No. 02/QTT-TNCN, Form No. 04/CNV-TNCN, Form No. 04/DTV-TNCN, Form No. 04/NNG-TNCN, and Form No. 03/TKTH-SDDPNN.

Article 2. To add information in the forms provided in the Appendices to the Ministry of Finance’s Circular No. 40/2021/TT-BTC of June 1, 2021 (which is amended and supplemented under Circular No. 40/2025/TT-BTC of June 13, 2025), providing guidance on value-added tax, personal income tax, and tax administration for business households and business individuals, as follows:

To add the phrase “personal identification” to the information fields containing the phrase “people’s identity card” (CMND), or “citizen identity card” (CCCD) in the forms provided in the Appendices to Circular No. 40/2021/TT-BTC.

Article 3. Implementation provision

This Circular takes effect on October 14, 2025.

Article 14. Transitional provisions

For VAT refund dossiers of taxpayers managed by Tax Branches (now Grassroots Tax Units), which were received by Tax Branches (now Grassroots Tax Units) or provincial-level Tax Departments (now provincial/municipal Tax Offices) before January 1, 2025, but have not yet been processed awaiting replies or verification results from competent state agencies, tax offices currently processing such dossiers shall continue the settlement thereof.-

For the Minister of Finance
Deputy Minister
CAO ANH TUAN