Vietnamese
On July 28, 2026, the Ministry of Finance issued Circular No. 110/2026/TT-BTC, repealing a number of Circulars and Decisions issued by the Minister of Finance in the tax sector.
No. | Instrument | Date issued | Effective date |
Circulars | |||
1 | Circular No. 69-TC/TCT guiding the transition from forest maintenance charges to natural resource tax on the exploitation of natural forest products. | Nov. 27, 1991 | Jan. 1, 1992 |
2 | Circular No. 75A-TC/TCT guiding the implementation of Government Decree No. 57-CP dated 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. | Aug. 31, 1993 | Sep. 1, 1993 |
3 | Circular No. 48/1998/TT-BTC amending and supplementing Circular No. 75A-TC/TCT dated August 31, 1993 guiding the implementation of Government Decree No. 57-CP. | Apr. 11, 1998 | Apr. 26, 1998 |
4 | Circular No. 105/2000/TT-BTC guiding exemption from outstanding agricultural land use tax and housing and land tax payable for periods up to 1999. | Oct. 23, 2000 | Oct. 23, 2000 |
5 | Circular No. 24/2002/TT-BTC guiding tax obligations applicable to financial leasing activities. | Mar. 20, 2002 | Apr. 4, 2002 |
6 | Circular No. 02/2004/TT-BTC guiding the write-off of tax debts owed by business households and individual businesspersons due to objective causes. | Jan. 8, 2004 | Feb. 27, 2004 |
7 | Circular No. 95/2004/TT-BTC guiding financial support policies and tax incentives for the development of raw material areas and processing industries for agriculture, forestry, fisheries and salt production. | Oct. 11, 2004 | Nov. 7, 2004 |
8 | Circular No. 123/2004/TT-BTC guiding tax incentives for software enterprises (as corrected by Official Dispatch No. 2101/TC-VP dated February 22, 2005). | Dec. 22, 2004 | Mar. 5, 2005 |
9 | Circular No. 114/2007/TT-BTC amending Circular No. 95/2004/TT-BTC. | Sep. 25, 2007 | Oct. 25, 2007 |
10 | Circular No. 160/2009/TT-BTC guiding the exemption of personal income tax in 2009 under Resolution No. 32/2009/QH12. | Aug. 12, 2009 | Oct. 1, 2009 |
11 | Circular No. 175/2010/TT-BTC amending Circular No. 84/2008/TT-BTC guiding the Law on Personal Income Tax and Government Decree No. 100/2008/ND-CP. | Nov. 5, 2010 | Dec. 20, 2010 |
12 | Circular No. 35/2011/TT-BTC guiding value-added tax applicable to telecommunications services. | Mar. 15, 2011 | May 1, 2011 |
13 | Circular No. 120/2011/TT-BTC guiding Government Decree No. 20/2011/ND-CP on exemption and reduction of agricultural land use tax. | Aug. 16, 2011 | Oct. 1, 2011 |
14 | Circular No. 128/2011/TT-BTC guiding value-added tax and corporate income tax applicable to public healthcare establishments. | Sep. 12, 2011 | Jan. 1, 2012 |
15 | Circular No. 83/2012/TT-BTC 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. | May 23, 2012 | May 23, 2012 |
16 | Circular No. 175/2012/TT-BTC guiding the extension of value-added tax payment under Resolution No. 67/NQ-CP. | Oct. 22, 2012 | Oct. 22, 2012 |
17 | Circular No. 16/2013/TT-BTC 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. | Feb. 8, 2013 | Mar. 25, 2013 |
18 | Circular No. 160/2013/TT-BTC guiding the printing, issuance, management and use of stamps of imported liquor products and liquor produced for domestic consumption. | Nov. 14, 2013 | Jan. 1, 2014 |
19 | Circular No. 215/2013/TT-BTC guiding enforcement of tax administrative decisions. | Dec. 31, 2013 | Feb. 21, 2014 |
20 | Circular No. 127/2015/TT-BTC guiding the grant of enterprise identification numbers to, and assignment of tax agencies to manage, newly established enterprises. | Aug. 21, 2015 | Aug. 21, 2015 |
21 | Circular No. 87/2018/TT-BTC amending Circular No. 215/2013/TT-BTC on enforcement of tax administrative decisions. | Sep. 27, 2018 | Nov. 15, 2018 |
22 | Circular No. 43/2019/TT-BTC guiding Clause 4, Article 24 of Government Decree No. 82/2018/ND-CP on the management of industrial parks and economic zones. | Jul. 12, 2019 | Aug. 26, 2019 |
Decision | |||
1 | Decision No. 1042/1998/QD-BTC promulgating tax receipt forms. | Aug. 15, 1998 | Jan. 1, 1999 |
2 | Decision No. 18/2007/QD-BTC on the printing, issuance, use and management of electronic airline tickets. | Mar. 22, 2007 | Apr. 23, 2007 |
3 | Decision No. 78/2007/QD-BTC promulgating the Regulation on provision of guidance on and answers to questions about tax policies and administrative regulations and settlement of tax-related administrative procedures for taxpayers under the “one-stop-shop” mechanism | Sep. 18, 2007 | Oct. 12, 2007 |
Circular No. 110/2026/TT-BTC takes effect on September 12, 2026.
