DECISION NO. 2551/QD-BTC DATED 15 SEPTEMBER 2026 OF THE MINISTRY OF FINANCE CORRECTING CIRCULAR NO. 89/2026/TT-BTC
| Document type | Decision |
|---|---|
| Number | 2551/QD-BTC |
| Issuing authority | Ministry of Finance |
| Date of issuance | 15 September 2026 |
| Effective date | 15 September 2026 |
| Signed by | Deputy Minister Cao Anh Tuan |
On 15 September 2026, the Ministry of Finance issued Decision No. 2551/QD-BTC correcting Circular No. 89/2026/TT-BTC dated 30 June 2026, which provides detailed guidance on certain provisions of the Law on Tax Administration and Government Decree No. 252/2026/ND-CP.
The Decision focuses on correcting a technical error in Clause 5, Article 99 of Circular No. 89/2026/TT-BTC, with the following key points:
1. Correction of names and codes of replacement forms
Clause 5, Article 99 of Circular No. 89/2026/TT-BTC addresses the replacement of certain forms previously issued under Circular No. 50/2026/TT-BTC and Circular No. 18/2026/TT-BTC. Decision No. 2551/QD-BTC corrects technical errors in the references to the new forms.
- Form No. 01/TKN-CNKD remains the replacement for Form No. 01/TKN-CNKD issued together with Circular No. 50/2026/TT-BTC.
- Form No. 02/CNKD-TNCN-QTT remains the replacement for the corresponding form issued together with Circular No. 18/2026/TT-BTC.
- The corrected forms relating to lottery, insurance and multi-level agency activities are Form No. 01/XSBHDCMG-CNKD and Form No. 01/BK-XSBHDCMG.
- Form No. 01/TCKT and Form No. 01/BK-KTHTKD are identified as forms in Appendix I issued together with Circular No. 89/2026/TT-BTC.
2. The correction forms an integral part of Circular No. 89/2026/TT-BTC
Under Article 2 of Decision No. 2551/QD-BTC, the corrected content forms an integral part of Circular No. 89/2026/TT-BTC. Accordingly, taxpayers, business households, individual business operators and tax service providers should use the corrected wording when applying Clause 5, Article 99.
3. Practical implications for taxpayers and tax service providers
- Update the correct names and codes of forms used in tax filings and client guidance.
- Review internal templates, tax software, checklists and guidance materials prepared based on the uncorrected version of Circular No. 89/2026/TT-BTC.
- Avoid using incomplete or incorrect form references contained in the original technical wording of Clause 5, Article 99.
4. Effective date
Decision No. 2551/QD-BTC takes effect from the date of signing, i.e. 15 September 2026.
