Official Dispatch 72/CD-CT 2025 on implementation of Circular 31/2025/TT-BTC and Circular 32/2025/TT-BTC

OFFICIAL TELEGRAM

On the implementation of the Minister of Finance's Circular No. 31/2025/TT-BTC and Circular No. 32/2025/TT-BTC dated May 31, 2025

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THE DIRECTOR GENERAL OF TAXATION notifies:

On May 31, 2025, the Minister of Finance promulgated Circular No. 31/2025/TT-BTC and Circular No. 32/2025/TT-BTC, which take effect on June 1, 2025:

- Circular No. 31/2025/TT-BTC amending and supplementing the Minister of Finance’s Circular No. 23/2021/TT-BTC dated March 30, 2021, guiding the printing, issuance, management and use of e-stamps for liquor and tobacco products;

- Circular No. 32/2025/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, and Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of Decree No. 123/2020/ND-CP;

To promptly implement the two above-mentioned Circulars, Directors of Tax Branches are requested to direct the implementation and dissemination of certain notable provisions of these Circulars to tax officers and taxpayers, and prepare necessary conditions for enforcement, specifically as follows:

1. Regarding Circular No. 31/2025/TT-BTC amending and supplementing 3 Articles of Circular No. 23/2021/TT-BTC dated March 30, 2021. including: Amending and supplementing Article 3 on stamp specimens and provisions on affixture of e-stamps; amending and supplementing Article 5 on management and purchase of imported-cigarette e-stamps and imported-liquor e-stamps; amending and supplementing Article 6 on management of cigarette e-stamps and e-stamps of liquor produced for domestic consumption, and amending and supplementing Article 7 on funds for printing stamps. Certain new provisions to be noted upon the effective date of the Circular are as follows:

1.1. The requirement to provide certain documents by organizations and individuals when purchasing or receiving e-stamps for tobacco and liquor from tax offices is abolished.

1.2. Organizations and individuals, upon issuing stamps to the production department, must scan the QR code attached to the stamp box, stamp block, or stamp, and simultaneously input relevant data to ensure the e-stamp information is transmitted to the e-stamp management system.

1.3. Form No. 02/TEM, Form No. 04/TEM, and Form No. 07/TEM to Circular No. 23/2021/TT-BTC are replaced with Form No. 02/TEM, Form No. 04/TEM and Form No. 07/TEM to Circular No. 31/2025/TT-BTC.

Form No. 03/TEM and Form No. 05/TEM to Circular No. 23/2021/TT-BTC are repealed.

2. Regarding Circular No. 32/2025/TT-BTC replacing the Minister of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021. A number of provisions to be noted from June 1, 2025, are as follows:

2.1. From the June 1, 2025, the organizations withholding personal income tax must stop their use of electronic personal income tax withholding documents already implemented under previous regulations, and apply electronic personal income tax withholding documents as prescribed in the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025.

2.2. E-invoice service providers that have already signed contracts for receipt, transmission and storage of invoice data with the General Department of Taxation before June 1, 2025, shall continue to comply with such signed contracts.

2.3. In case business households and business individuals engage in the direct provision of services to consumers regulated by Clause 8, Article 1 of Decree No. 70/2025/ND-CP amending and supplementing a number of articles of the Government Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, shall use e-invoices generated from cash registers from the time the tax offices accept their registration for use, including the case of registration for use of e-invoices generated from cash registers with tax offices before June 1, 2025.

2.4. In case enterprises engage in the direct sale of goods and provision of services to consumers (such as shopping centers; supermarkets; retail activities (excluding automobiles, motorcycles, motorbikes, and other motor vehicles); food and beverage services; restaurants; hotels; passenger transport services; direct support services for road transport; art, entertainment, and recreation services; cinema activities; and other personal services in accordance with the Vietnamese Economic Sector System) and have registered for use of e-invoices with or without the tax office’s code for their direct sale of goods and provision of services to consumers as mentioned above before June 1, 2025, such enterprises may shift to apply e-invoices generated from cash registers as prescribed in Decree No. 70/2025/ND-CP, or continue to use e-invoices already registered with the tax offices.

3. The General Department of Taxation shall promulgate documents detailing new provisions of Circular No. 31/2025/TT-BTC and Circular No. 32/2025/TT-BTC for Tax Branches for introduction and dissemination to tax officers and taxpayers.

The General Department of Taxation hereby informs Directors of Tax Branches for implementation./.