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 dated 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 of the Ministry of Finance's 40/2021/TT-BTC dated June 01, 2021, providing guidance on value-added tax, personal income tax, and tax administration for business households and business individuals

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

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

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated 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 dated February 24, 2025, defining the functions, tasks, powers and organizational structures of the Ministry of Finance, and the Government’s Decree No. 166/2025/ND-CP dated June 30, 2025, amending and supplementing a number of articles of the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structures of the Ministry of Finance;

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

The Minister of Finance hereby promulgates the Circular amending and supplementing a number of articles of the Ministry of Finance's Circular No. 80/2021/TT-BTC dated 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 of the Ministry of Finance's 40/2021/TT-BTC dated June 01, 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 dated 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 cases specified at Point b of this Clause).

b) Tax offices of provinces or cities 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 input VAT amounts not yet fully credited upon the business establishments’ dissolution or bankruptcy.”.

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

3. To add information indicators to the forms promulgated together with Circular No. 80/2021/TT-BTC (as amended and supplemented under Circular No. 40/2025/TT-BTC dated June 13, 2025) as follows:

To add the phrase “Personal identification” into all information fields containing the phrases “CMND”, “CCCD”, “People’s identity card” (Chứng minh thư, Căn cước công dân, Giấy chứng minh nhân dân), “citizen’s identity card” (Căn cước công dân, Thẻ căn cước công dân), or “identity card” (Thẻ căn cước) in the forms promulgated together with Circular No. 80/2021/TT-BTC.

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

To add Indicator [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 indicators to the forms promulgated together with the Ministry of Finance’s Circular No. 40/2021/TT-BTC dated June 1, 2021, (as amended and supplemented under Circular No. 40/2025/TT-BTC dated 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” into all information fields containing the phrases “CMND” and “CCCD” in the forms promulgated together with Circular No. 40/2021/TT-BTC.

Article 3. Effect

This Circular takes effect from October 14, 2025.

Article 4. Transitional provisions

For dossiers of value-added tax refund of taxpayers directly managed by the Tax Branches (currently referred to as commune-level Tax Offices) that were received by the Tax Branches (currently referred to as commune-level Tax Offices) or the Departments of Tax (currently referred to as provincial/municipal Tax Offices) before January 01, 2025, but have not yet been settled due to pending responses or verification results from competent state agencies, the tax offices currently processing such dossiers shall be responsible for continuing the settlement thereof./.