Official Letter No. 5746/CT-CS dated 10 August 2026 of the Tax Department introduces certain new content of Circular No. 89/2026/TT-BTC dated 30 June 2026 of the Ministry of Finance, providing detailed guidance on a number of articles of the Law on Tax Administration and Decree No. 252/2026/ND-CP, which details a number of articles and measures for organizing and implementing the Law on Tax Administration (replacing Circular No. 80/2021/TT-BTC).
Some noteworthy points are as follows:
1. On value-added tax (VAT) declaration:
- Where a taxpayer newly commencing operations or business has calendar-year revenue exceeding VND 50 billion (including cases of operating or doing business for less than 12 months), the taxpayer shall declare on a monthly basis from the calendar year immediately following the year in which operations/business commenced.
- Numerous indicators on declaration forms 01/GTGT, 03/GTGT, and 04/GTGT are added or revised; Appendix 01-8/GTGT on VAT refund proposal information is added to the tax declaration dossier.
2. On corporate income tax (CIT) declaration:
- The cases requiring CIT finalization are revised: the requirement for an organization/enterprise that is split off to finalize CIT at the time of the split is removed; the exemption from CIT finalization up to the point of conversion for an enterprise converting its business form is removed (because, under the Law on Enterprises, the enterprise after conversion automatically inherits all rights and obligations of the converted enterprise).
- The Country-by-Country Profit Report is separated from the CIT finalization dossier due to their different submission deadlines (finalization: the last day of the 3rd month from the end of the fiscal year; the Country-by-Country Profit Report: 12 months after the end of the fiscal year of the Ultimate Parent Company).
3. On personal income tax (PIT) declaration:
- The monthly declaration period for income from wages and salaries is abolished; income-paying organizations/individuals and individuals declaring directly shall now declare on a quarterly basis only (applicable to both forms 05/KK-TNCN and 02/KK-TNCN).
- On PIT allocation: income-paying organizations/individuals may proactively choose to declare on a centralized basis at the head office (self-determining the tax payable for each business location and dependent unit) or to declare separately for each business location and dependent unit.
4. On tax refund procedures:
- The VAT refund dossier for exports is simplified: it now comprises only the VAT declaration form 01/GTGT with the refund proposal indicator completed and the VAT refund proposal Appendix form 01-8/GTGT (previously, taxpayers had to submit the Request for Refund of State Budget Revenue form 01/HT, the List of Purchase Invoices and Documents form 01-1/HT, and the List of Cleared Customs Declarations form 01-2/HT).
5. Effective date:
- Circular No. 89/2026/TT-BTC takes effect from 1 July 2026.
- For tax declaration dossiers with tax periods before 1 July 2026, taxpayers shall apply the forms in effect prior to the effective date of this Circular.
- The full application of all forms of electronic transactions in the field of tax administration shall be implemented according to the roadmap set by the Tax authority.
Original document:
- 📄 Download Official Letter No. 5746/CT-CS dated 10 August 2026 here
