Decree No. 252/2026/ND-CP dated June 30, 2026, guiding the implementation of the Law on Tax Administration

1. Tax Filing:

Filing and paying on behalf of others:

• Detailed regulations regarding foreign organizations and individuals conducting business on e-commerce platforms, other digital platforms, and other services, requiring them to directly or authorize others to declare and pay taxes and other fees in Vietnam (Clause 2, Article 1).

• Clearly define the responsibilities for withholding, declaring, and remitting withheld taxes on behalf of business households and individual business owners for the owners of e-commerce platforms and other digital platforms with online ordering and payment functions (points a, b, c, d, e, clause 4, Article 13 of the Law on Tax Administration; clause 1, Article 43).

• Businesses in Vietnam that apply the value-added tax deduction method when purchasing goods and services from foreign suppliers and non-resident individuals on e-commerce platforms are responsible for deducting and remitting value-added tax, corporate income tax, and personal income tax on their behalf (Clause 3, Article 43).

• The managing entity of an e-commerce platform with online ordering and payment functions (domestic and international) is responsible for deducting, declaring, and remitting the deducted tax amount for business activities on the e-commerce platform of household businesses and individual businesses (Clause 1, Article 43).

Supplementary declaration:

• Clearly stipulate a period of 5 years from the deadline for submitting tax returns and other revenue declarations for the tax period in which errors or omissions occur, allowing taxpayers to detect and file supplementary declarations (Clause 5, Article 12).

• Clarify the cases in which supplementary tax returns and other revenue declarations cannot be filed for cases falling within the scope and period of investigation as requested by the investigating agency (points a, b, Clause 2, Article 12).

• The regulations stipulate that in cases where the tax authority or competent state agency issues a written conclusion or decision related to the determination of the taxpayer’s tax obligations, but the case does not fall under the scope of the conclusion or decision on handling after inspection or audit, the taxpayer shall file a supplementary declaration to adjust the tax obligations if the supplementary declaration increases the amount of tax payable, reduces the amount of tax deductible, exempted, reduced, refunded, or loss reduction (point a, clause 5, Article 12).

Cases where tax returns are not required:

• Adding specific cases where tax returns are not required, for other income, for example: taxpayers whose only business activities are not subject to tax, export processing enterprises whose only export processing activities are not required to file value-added tax returns, and taxpayers who are temporarily suspending business operations (Article 11).

• The regulations clearly stipulate that if the tax authority has connected to, shared, and used information contained in the national database, the database of competent state agencies, and the Tax Management Information System, and this information is sufficient to calculate taxes, then the taxpayer is not required to submit tax declarations or other revenue declarations, except in cases where the taxpayer requests exemption or reduction (Clause 10, Article 11).

Deadline for filing tax returns:

• Detailed regulations on the deadline for submitting tax returns for each type of tax on a case-by-case basis (monthly, quarterly, annually), tax settlement, activities related to the exploitation and sale of crude oil and natural gas, real estate transfers, household businesses, individual businesses, and exported and imported goods (Article 10).

Filing tax returns for oil and gas activities and oil and gas sales:

• Detailed regulations on tax declaration by month, quarter, per transaction, per sale, and annual settlement for oil and gas activities and oil and gas sales (Article 13).

Currency for tax declaration, other income, and exchange rate:

• Detailed regulations on the currency for tax declaration, other revenues for oil and gas activities and oil and gas sales, foreign suppliers doing business on e-commerce platforms, digital platforms, Vietnamese representative offices abroad, agencies and organizations permitted to collect fees and charges in foreign currency (Article 14).

• Specific regulations on exchange rates for tax declaration purposes for supplementary corporate income tax under the global tax base erosion prevention regulations and oil and gas activities, and oil and gas sales (Article 14).

2. Tax Payment:

Tax Payment Deadline:

• Detailed regulations on deadlines for tax payments, other fees, late payment penalties, and fines as stipulated in Clause 1, Article 14 of the Law on Tax Administration.

• Regulations on deadlines for tax payments, other fees, late payment penalties, and fines for cases where taxpayers pay directly to organizations authorized by the tax administration to collect taxes.

• Regulations on deadlines for payment of non-agricultural land use tax, agricultural land use tax, land rent and additional payments, land use fees, water resource exploitation fees, mineral exploitation fees, sea area use fees, registration fees, personal income tax from real estate transfers, inheritance, and gifts (Article 21).

Tax payment deadline extension:

• Regulations on the extension period for tax payments, other fees, late payment penalties, and fines in cases of material damage due to force majeure (2 years) and in cases of business closure due to relocation of production and business facilities at the request of competent authorities (1 year) (Clause 3, Article 25).

• Regulations on the Ministry of Finance presiding over and coordinating with relevant ministries and agencies to submit to the Government regulations on the subjects, types of taxes and other fees belonging to the state budget, time, procedures, authority, and documents for extending tax payment deadlines in special cases when subjects, industries, and business sectors face exceptional difficulties (Clause 4, Article 25).

Quarterly provisional tax and other payment:

• Regulations stipulate that taxpayers must make quarterly provisional payments for corporate income tax and remaining after-tax profits.

• Regulations on provisional tax payments and other charges: taxpayers must determine the amount of provisional tax to be paid themselves; the total amount of provisional tax paid for four quarters must not be less than 80% of the tax payable according to the annual settlement. If there is an underpayment, late payment penalties will be charged.

Cases where late payment penalties are not charged:

• Additional cases exempt from late payment penalties include: taxpayers supplying goods and services that are paid for with state budget funds but have not yet been paid (within the limits of the outstanding amount), taxpayers whose debts are frozen, and taxpayers who are allowed to offset overpaid taxes against outstanding tax debts (Article 26).

Fulfill your tax obligations:

• The regulations clearly state that if a business entity that has undergone a change in business type has not yet fulfilled its tax obligations, the newly converted business entity is responsible for inheriting and fulfilling those tax obligations from the converted entity.

• Regulations stipulating the responsibility of tax authorities in determining the unfulfilled tax obligations of deceased, missing, or incapacitated individuals, and determining the responsibility for fulfilling tax obligations of heirs, those entrusted with managing the estate, or those managing the assets.

• Regulations stipulating that foreign investors are not allowed to transfer abroad the profits distributed or earned from direct investment activities in Vietnam in the year in which the profit is generated if the financial statements still show accumulated losses after losses have been carried forward (Clause 6, Article 27).

Tax payment by foreign organizations and non-resident individuals conducting business on e-commerce platforms:

• Clearly stipulates that foreign suppliers must declare and pay taxes monthly for regular business activities and on a transaction-by-transaction basis for irregular business activities.

• Defines the principle of using two non-contradictory pieces of information to identify transactions occurring in Vietnam (payment information, residency status, access information) (Clause 2, Article 40).

• Stipulates the responsibility of the owner of an e-commerce platform with online ordering and payment functions to deduct, declare, and pay the deducted tax on business activities conducted on the e-commerce platform by household businesses, individual businesses, and foreign suppliers (Article 43).

Enforcement of administrative decisions regarding tax management:

• Clarify cases where enforcement measures are not implemented, for example: tax debts for which the tax authorities do not charge late payment penalties, or tax debts for which the taxpayer is allowed to pay in installments.

• Stipulate that the head of the tax authority, based on the actual situation and risk management principles, will decide whether or not to implement enforcement measures.

• Clearly define cases where enforcement measures are not applied to tax debts that do not exceed certain limits (VND 3,000,000 for organizations, VND 1,000,000 for households and individuals).

• Detailed regulations on enforcement measures: deducting money from accounts, freezing accounts, deducting a portion of salary or income, using it for customs procedures, suspending the use of invoices, collecting money and other assets of taxpayers subject to enforcement held by other agencies, organizations, or individuals, seizing assets, auctioning seized assets, filing applications for bankruptcy proceedings, revoking business registration certificates, operating licenses, etc. (Articles 65-73).

3. Tax refund:

Tax Refund Cases:

• Detailed regulations on cases of personal income tax refunds, refunds of overpaid taxes, tax refunds under Double Taxation Avoidance Agreements and other international treaties, tax refunds for businesses and organizations upon dissolution or bankruptcy, and tax refunds for household businesses and individual business owners (Article 29).

Cases Not Eligible for Tax Refunds:

• Clearly stipulates that individuals, household businesses, and individual business owners with annual overpaid taxes of VND 50,000 or less shall offset this amount against the tax payable in the next tax period (Article 29).

Pre-refund or pre-refund audit:

• Detailed regulations specifying cases subject to pre-refund audit by tax and customs authorities (e.g., first-time refund, taxpayers with refund applications submitted within 2 years of being penalized for tax evasion, high-risk applications, business dissolution, bankruptcy).

• Regulations defining pre-refund cases for taxpayers whose refund applications do not fall under the pre-refund audit category.

Time limits for receiving, processing, and responding to tax refund applications:

• Clearly stipulates the time limit for the tax authority to notify whether or not the tax refund application has been accepted (3 working days).

• Stipulates the time limit for processing tax refund applications that are eligible for pre-refund (6 working days) and those subject to pre-refund inspection (10 working days) (Article 31).

4. Other general regulations related to tax declaration, payment, and refund:

Use of tax identification number: Clearly stipulates that taxpayers must include their tax identification number on invoices, documents, and other materials when conducting business and financial transactions, opening bank accounts, filing tax returns, paying taxes, etc. (Article 8).

Priority treatment for taxpayers: Regulations on forms of priority treatment (automated processes, shortened processing times, remote checks, online support), scope of application, conditions of application, and the suspension or revocation of priority treatment for taxpayers who comply well with tax laws and are willing to connect and share electronic data with tax authorities (Article 48).

Electronic transactions in tax administration: Regulations on electronic transactions between taxpayers and tax authorities, legal validity of tax records and electronic documents, responsibilities of relevant parties in connecting and sharing data (Articles 50, 51, 52, 53, 54, 55, 56).