New tax registration rules from July 1, 2026

On June 30, 2026, the Minister of Finance issued Circular No. 90/2026/TT-BTC prescribing tax registration, which takes effect on July 1, 2026.

Circular No. 90/2026/TT-BTC provides detailed guidance on the Law on Tax Administration 2025 and the Government's Decree No. 252/2026/ND-CP regarding the scope of tax registration, tax identification numbers, procedures for tax registration, changes to tax registration information, suspension, termination and reactivation of the validity of tax identification numbers for taxpayers.

Under Article 4, in addition to enterprises, cooperatives, business households and individuals, the Circular also provides specific regulations applicable to foreign suppliers, foreign contractors, organizations and individuals responsible for withholding and paying tax on behalf of taxpayers, petroleum contract operators, organizations declaring the global minimum tax, and many other entities having obligations to the state budget. Notably, foreign suppliers are not required to register for tax if all revenue generated in Vietnam has been withheld and tax has been paid on their behalf.

Regarding tax identification numbers, Article 5 provides detailed regulations on the structure of tax identification numbers issued by tax authorities, including 10-digit tax identification numbers and 13-digit tax identification numbers. Accordingly, a 10-digit tax identification number is granted to independent organizations and certain other entities as prescribed, while a 13-digit tax identification number is used for dependent units and other specific cases.

Under the Circular, each organization shall be granted one unique tax identification number throughout its operation, while each individual shall be granted one unique tax identification number for his/her lifetime. A tax identification number that has been issued must not be reused for another taxpayer.

The Circular also promotes the implementation of electronic tax registration procedures. Under Article 6, taxpayers subject to direct registration with tax authorities may submit dossiers via the National Public Service Portal, the National Identification Application, or the Tax Administration Information System. After receiving an electronic dossier, the system shall issue a notice of receipt within 15 minutes. If the dossier is incomplete, the tax authority shall notify the taxpayer to supplement it within 02 working days from the date of receipt.

For paper dossiers, the Circular clearly provides procedures for receipt either directly or via postal services. Where a dossier lacks required information or documents, the tax authority must also issue a notice requesting explanation or supplementation within 02 working days, thereby enhancing transparency and shortening the processing time for administrative procedures.

In addition, Chapters II and III of Circular No. 90/2026/TT-BTC provide detailed guidance on procedures for first-time tax registration, changes to tax registration information, suspension of operation, resumption of operation ahead of schedule, termination of the validity of tax identification numbers, and reactivation of tax identification numbers for different groups of organizational and individual taxpayers.

The Circular is also accompanied by a system of declaration forms, appendices and templates for the uniform implementation of tax registration procedures nationwide.

Circular No. 90/2026/TT-BTC replaces Circular No. 86/2024/TT-BTC from its effective date, July 1, 2026.

See more:
Circular No. 90/2026/TT-BTC: 03 new cases subject to tax registration from July 1, 2026

Click here for the Vietnamese version