Circular No. 158/2025/TT-BTC detailing certain provisions of Government Decree No. 360/2025/NĐ-CP dated December 31, 2025, guiding the implementation of certain provisions of the Special Consumption Tax Law.

CIRCULAR

Providing detailed regulations on certain provisions of Decree No. 360/2025/NĐ-CP dated December 31, 2025 of the Government detailing the implementation of certain provisions of the Special Consumption Tax Law

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Pursuant to the Special Consumption Tax Law No. 66/2025/QH15;

Pursuant to Decree No. 360/2025/NĐ-CP dated December 31, 2025 of the Government detailing the implementation of certain provisions of the Special Consumption Tax Law;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance amended and supplemented by Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government;

At the proposal of the Director of the Department of Tax Policy Management and Supervision;

The Minister of Finance promulgates this Circular providing detailed regulations on certain provisions of Decree No. 360/2025/NĐ-CP dated December 31, 2025 of the Government detailing the implementation of certain provisions of the Special Consumption Tax Law.

Article 1. Scope of Regulation

This Circular provides detailed regulations on the files for determining non-taxable objects under Clause 1, Clause 2, and Clause 6 Article 4 and the refund files for biofuel gasoline under Point b Clause 3 Article 8 of Decree No. 360/2025/NĐ-CP dated December 31, 2025 of the Government detailing the implementation of certain provisions of the Special Consumption Tax Law (hereinafter referred to as Decree No. 360/2025/NĐ-CP).

Article 2. Applicability

The applicability of this Circular shall be implemented according to the provisions of Article 2 of Decree No. 360/2025/NĐ-CP.

Article 3. Files for Determining Non-Taxable Objects

The files for determining non-taxable objects for goods specified in Article 4 of Decree No. 360/2025/NĐ-CP shall be based on tax declaration files or customs declaration files carried out by taxpayers in accordance with the laws on tax administration and customs. In some cases, when the tax management agency requests, the taxpayer must present the following files:

1. For goods produced, processed, or subcontracted directly for export abroad as specified in Clause 1 Article 4 of Decree No. 360/2025/NĐ-CP, organizations and individuals must have the following files:

a) Sales contract or processing contract for foreign countries accompanied by a processing contract appendix (if there is an appendix) or subcontracting contract accompanied by a subcontracting contract appendix (if there is an appendix).

b) Export sales invoice or processing fee invoice.

c) Non-cash payment documents in accordance with Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing the implementation of certain provisions of the Value Added Tax Law.

2. For goods sold or entrusted for export by organizations and individuals with export goods to export abroad under economic contracts as specified in Clause 1 Article 4 of Decree No. 360/2025/NĐ-CP, organizations and individuals must have the following files:

a) Purchase and sale contract for export goods or entrustment contract for export between organizations and individuals with export goods and organizations and individuals entrusted to export.

b) Sales invoice, consignment export delivery note.

c) Liquidation record (full or partial liquidation) of purchase and sale contract for export goods, consignment export contract clearly showing the following contents: Name, quantity, type, item, selling price of exported goods; payment method; amount and number, date of non-cash payment documents for exported goods from foreign buyers to exporting organizations and individuals; amount and number, date of payment documents between production organizations and individuals and exporting organizations and individuals or organizations and individuals entrusted to export; number, date of export contract, customs declaration for exported goods.

For goods temporarily imported by the exporting entity but not exported and instead consumed domestically, organizations and individuals with export goods must declare and pay special consumption tax on these goods when they are sold (consumed) domestically.

3. For goods temporarily imported for re-export and temporarily exported for re-import as specified in Clause 2 Article 4 of Decree No. 360/2025/NĐ-CP, organizations and individuals must have the following files:

a) Business license for temporary import and re-export, temporary import and re-export permit, or temporary export and re-import permit in accordance with the laws on foreign trade management.

b) Contract, agreement, or document reflecting the purpose of temporary import and re-export or temporary export and re-import in accordance with the laws on customs.

Taxpayers must declare information on the customs declaration form and documents included in the file in accordance with the laws on customs.

4. For goods taken abroad for sale at exhibitions, fairs, product presentations, diplomatic events, sports, cultural, and artistic events, organizations and individuals must have the following files:

a) Invitation letter or registration form for participation in exhibitions, fairs, product presentations, or diplomatic events, sports, cultural, and artistic events.

b) List of goods sold at exhibitions, fairs, or presentations.

c) Payment receipt for goods sold at exhibitions, fairs; if cash sales exceed the prescribed limit, it must be reported to the customs authority and there must be a bank deposit receipt in accordance with current regulations.

5. For passenger cars, four-wheeled vehicles with engines that are not registered for circulation and only run within amusement parks, sports facilities, historical sites, hospitals, schools, and other specialized vehicles imported as specified in Clause 6 Article 4 of Decree No. 360/2025/NĐ-CP, importing organizations and individuals, or organizations and individuals entrusted to import must present or provide the following information and files to the customs authority where the import declaration is opened:

a) Information retrieved from the National Enterprise Registration Portal proving that the importing organization or individual, or the entrusted importer is currently operating and has the function of managing amusement parks, sports facilities, historical sites, hospitals, schools, or another specialized purpose confirmed by a relevant document.

b) Taxpayers must declare information on the customs declaration form and documents included in the file in accordance with the laws on customs; including information about the vehicle running only within amusement parks, sports facilities, historical sites, hospitals, schools using the syntax: "#limited range#" in the Goods Description field on the customs declaration form.

c) Sales contract or entrustment import contract for entrusted import between the importing organization or individual and the entrusted importer.

d) Confirmation document for specialized vehicles serving security and defense purposes issued by the Ministry of Public Security or the Ministry of Defense for security and defense vehicles. Confirmation document for other specialized vehicles issued by the Ministry of Construction for other specialized vehicles.

6. For passenger cars, four-wheeled vehicles with engines that are not registered for circulation and only run within amusement parks, sports facilities, historical sites, hospitals, schools, and other specialized vehicles manufactured domestically as specified in Clause 6 Article 4 of Decree No. 360/2025/NĐ-CP, domestic manufacturing organizations and individuals must present or provide the following information and files:

a) Information retrieved from the National Enterprise Registration Portal proving that the purchasing organization or individual is currently operating and has the function of managing amusement parks, sports facilities, historical sites, hospitals, schools, or another specialized purpose confirmed by a relevant document.

b) Taxpayers must declare information on the invoice and documents included in the file in accordance with the laws on tax administration; including information about the vehicle running only within amusement parks, sports facilities, historical sites, hospitals, schools using the syntax: "#limited range#" in the Product Name field on the invoice.

c) Sales contract specifying that this is a passenger car, four-wheeled vehicle with an engine that is not registered for circulation and only runs within amusement parks, sports facilities, historical sites, hospitals, schools, and other specialized vehicles.

d) Confirmation document for specialized vehicles serving security and defense purposes issued by the Ministry of Public Security or the Ministry of Defense for security and defense vehicles. Confirmation document for other specialized vehicles issued by the Ministry of Construction for other specialized vehicles.

7. The files provided in this Article may be original, certified copies, or copies stamped by enterprises, organizations, or individuals engaged in business. In cases where related parties issue, use, and store files in electronic form, electronic files shall be used in accordance with the regulations.

Article 4. Refund of Value Added Tax on Biofuel Gasoline

1. For enterprises permitted to produce biofuel gasoline, the application for refund of special consumption tax shall be as follows:

a) Form No. 01a/ĐNHT attached hereto regarding the request for refund of special consumption tax on biofuel gasoline.

b) A copy of the document from the competent state agency regarding the taxpayer's permission to produce biofuel gasoline, submitted with the first application for refund of special consumption tax.

2. The procedure for refunding special consumption tax shall be carried out in accordance with the laws on tax administration.

Article 5. Effective Date

1. This Circular shall take effect from January 1, 2026.

2. This Circular replaces:

a) Circular No. 195/2015/TT-BTC dated November 24, 2015 of the Ministry of Finance guiding the implementation of Decree No. 108/2015/NĐ-CP dated October 28, 2015 of the Government detailing and guiding the implementation of certain provisions of the Special Consumption Tax Law and the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law.

b) Circular No. 20/2017/TT-BTC dated March 6, 2017 of the Ministry of Finance amending and supplementing Clause 2, Article 8 of Circular No. 195/2015/TT-BTC (which has been amended and supplemented by Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance).

3. Abolish the provision at Article 2 of Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance guiding the implementation of Decree No. 100/2016/NĐ-CP dated July 1, 2016 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Value Added Tax Law, the Special Consumption Tax Law, and the Tax Administration Law, and amending certain provisions of tax circulars.

4. In cases where the legal normative documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents.

5. During the implementation process, if there are difficulties or obstacles, organizations and individuals engaged in business operations are requested to report to the Ministry of Finance for timely resolution./.

ANNEX
(Attached to Circular No. 158/2025/TT-BTC dated December 31, 2025 of the Minister of Finance)

 

 APPLICATION FOR

REFUND OF SPECIAL CONSUMPTION TAX ON BIOFUEL GASOLINE

[01] Case of advance refund, post-audit: □

Case of pre-audit, subsequent refund: □

Respected: …(name of authority having jurisdiction to refund)

I. Information about the organization or individual requesting refund:

[02] Name of taxpayer: …

[04] ID card/passport number: …Date of issue: …../…../…

Issuing authority: …Nationality: …

[05] Address: …

[06] Commune/district/special zone: …[07] Province/city: …

[08] Telephone: …[09] Fax: …

[10] Email: …

[11] Name of tax agent (if any):…

[13] Address: …

[14] Commune/district/special zone: …[15] Province/city: …

[16] Telephone: …[17] Fax: …

[18] Email: …

[19] Tax agency agreement: No.: …date …

II. Content of the request for refund of state budget revenue (SBR):

1. Information on the SBR requested for refund:

Unit: Vietnamese Dong

2. Method of requesting refund:

a) Offset against SBR payable:

Unit: Vietnamese Dong

Total amount of SBR deposited in writing: …

b) Direct refund:

Amount refunded: By number: …

In words: …

Method of refund:

□ Bank transfer: Account holder name…

Account number: …At Bank (State Treasury) …

□ Cash:

Name of person receiving money: …

ID card/passport number: …Date of issue: …/…/…

Issuing authority: …

Place of receipt of tax refund: State Treasury …

III. Attached documents: (specify name of document, original, copy)

1. ...............................................................................................................................

2. ...............................................................................................................................

I certify that the information declared above is correct and I am responsible for it under the law./.

Note:

- Period requested for tax refund: If requesting refund for multiple months or years, specify clearly from month ... year ... to month ... year... related.

- "Reason for requesting refund": Clearly state the request for refund of special consumption tax according to the point, clause, article of relevant legal normative documents.

- "Decision to collect/Tariff declaration form": Record the administrative decision of the competent authority or tariff declaration form with outstanding tax not yet deposited into the state budget.

- "Deposited into account": Mark "V" in the relevant account column.

- KBNN: State Treasury.

- SBR: State budget revenue.

- TTĐB: Special consumption tax.