Vietnamese
Circular No. 89/2026/TT-BTC of the Minister of Finance, effective from July 1, 2026, provides detailed guidance on the Law on Tax Administration and Decree No. 252/2026/ND-CP.
According to Clause 1, Article 100 of Circular No. 89/2026/TT-BTC, for tax declaration dossiers relating to tax periods before July 1, 2026, taxpayers shall continue using the forms applicable before the Circular takes effect (July 1, 2026).
Under the same provision, decisions and notices issued by tax authorities before July 1, 2026 shall continue to be implemented in accordance with their issued contents until the expiry of their implementation period or validity. This provision ensures stability and continuity in the handling of tax administrative procedures.
In addition to the transitional provision on tax declaration dossiers, Article 100 of Circular No. 89/2026/TT-BTC also provides a number of other important transitional provisions.
For overpaid tax, other amounts payable to the state budget, late-payment interest and fines arising before July 1, 2026 that have not yet been handled, tax authorities shall apply the provisions of Circular No. 89/2026/TT-BTC to process such amounts.
For value-added tax refund dossiers relating to investment projects on expressway construction under the public-private partnership (PPP) model, whether received, under processing or not yet received before July 1, 2026, the new provisions on dossier components prescribed at Point b.4.1, Clause 1, Article 46 of Circular No. 89/2026/TT-BTC shall apply.
Meanwhile, tax refund, tax exemption, tax reduction and tax debt cancellation dossiers that had been received by tax authorities or competent state authorities but remained unresolved as of July 1, 2026 shall continue to be processed in accordance with the procedures applicable before the Circular takes effect, except for the cases where the Circular provides for the application of the new mechanism.
In addition, the Circular provides that organizations already connected to the Tax Administration Information System before July 1, 2026 may continue such connection if they satisfy the technical standards prescribed under the new regulations. Where such standards have not yet been met, they must be completed to ensure compliance with the connection requirements.
Regarding procedures for connecting and sharing electronic information between tax authorities and agencies, organizations and individuals, the forms and transaction methods currently in use shall continue to apply until tax authorities announce the unified application on the Tax Administration Information System.
See more:
- Circular No. 89/2026/TT-BTC detailing the Law on Tax Administration
Click here for the Vietnamese version
