Circular No. 40/2025/TT-BTC amends and supplements certain provisions of Circulars under the tax administration sector to delineate the authority of local governments according to the two-level local government organizational model.

CIRCULAR

1. Amend and supplement Point d of Clause 2 of Article 24 as follows: amending certain provisions of Circulars under the tax administration sector to define the authority of local governments according to the two-tier local government organizational model

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Pursuant to the Government Organization Law on February 18, 2025;

Pursuant to the Law on Organization of Local Governments 2025;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Management and Use of State Property Law, Tax Administration Law, Personal Income Tax Law, National Reserve Law, Administrative Violation Handling Law dated November 19, 2024;

Pursuant to Resolution No. 190/2025/QH15 February 19, 2025 of the National Assembly regarding the handling of some issues related to the restructuring of state administrative bodies;

Pursuant to the 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;

Article 1. Amending and supplementing certain provisions of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration

The Minister of Finance promulgates this Circular to amend and supplement certain provisions of TCirculars under the tax administration sector to define the authority of local governments according to the two-tier local government organizational model.

Article 1. Amend and supplement certain provisions of Circular No. 80/2021/TT-BTC dated September 29, 2021 issued by the Minister of Finance guiding the implementation of certain provisions of the Tax Administration Law and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Tax Administration Law

1. Amend and supplement Article 1 as follows:

"Article 1. Scope of application.

This Circular guides the management of state budget revenues collected by tax authorities as stipulated in Articles 7, 28, 42, 59, 60, 64, 72, 73, 76, 80, 86, 96, 107, and 124 of the Tax Administration Law dated June 13, 2019 and Articles 30 and 39 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Tax Administration Law (Decree No. 126/2020/NĐ-CP) concerning matters such as currency for tax declaration and payment in foreign currency and exchange rates; tasks, powers, responsibilities of village-level tax advisory councils, tax declaration, tax calculation, tax liability allocation, tax declaration forms; handling late tax payments; handling overpaid tax amounts, late payment penalties, and fines; gradual tax payment filing procedures, tax extension filing procedures; refund procedures, refund file classification, receipt of refund files; tax exemption and reduction filing procedures; tax debt cancellation filing procedures; construction, collection, processing, and management of taxpayer information; inspection file procedures; tax management of e-commerce activities, platform-based business operations, and other services provided by foreign suppliers without a permanent establishment in Vietnam; commission collection fees."

2. Amend and supplement Clause 1, Point b Clause 2, Clause 3 of Article 6 as follows:

"1. Members of the Tax Advisory Council include:

a) Chairman or Vice-Chairman of the People's Committee at the commune level - Chairman of the Council;

b) Tax officer - Permanent member;

c) One finance officer from the People's Committee at the commune level - Member;

d) Chairman of the People's Council at the commune level - Member;

đ) Chief of Police at the commune level - Member;

e) Head of residential ward or equivalent - Member;

g) Market Manager - Member;

h) Representative of individual businesses operating in the locality - Member.

The Chairman of the People's Committee at the commune level decides on the establishment of the Tax Advisory Council with members as prescribed in this clause.

"b) Having a minimum of three years of business experience calculated up to the date of joining the Tax Advisory Council. In cases where there are no individual businesses operating for at least three years in the locality, the representative with the longest period of operation should be selected. Priority should be given to representatives who are heads or deputies of production and business sectors at the commune level or market centers.

"3. The maximum number of individual businesses participating in the Tax Advisory Council shall not exceed five people. The Chairman of the People's Committee at the commune level shall decide on the number of individual businesses participating in the Tax Advisory Council based on the quantity and scale of business operations in the locality."

3. Amend and supplement Clause 1, Point b.2 Clause 3, Clause 4 of Article 7 as follows:

"1. The Chairman of the People's Committee at the commune level shall decide on the establishment of the commune-level Tax Advisory Council based on the number and scale of business operations of individual businesses in the locality upon the proposal of the Tax Team Leader."

“b.2) Supplement individual businesses to align with the number of currently operating individual businesses or replace those that have ceased operations in the commune;”

“4. Procedures for establishing the Tax Advisory Council

a) The People's Council at the commune level shall propose and introduce a list of individual businesses to participate in the Tax Advisory Council to the Tax Team under the Regional Tax Office. The Tax Team under the Regional Tax Office shall provide information about individual businesses listed to assist the People's Council at the commune level in making selections.

b) The Tax Team Leader shall base the composition and list of participants in the Tax Advisory Council to request the Chairman of the People's Committee at the commune level to issue a decision to establish the Tax Advisory Council in accordance with this Article (using Form No. 07-1/HĐTV attached as Appendix I to this Circular)."

4. Amend and supplement Clause 3 of Article 9 as follows:

"3. Work relations in providing information and documents

The Tax Team under the Regional Tax Office shall provide information and documents to the Tax Advisory Council within the scope of its authority as stipulated in Article 10 of this Circular."

5. Amend and supplement Point đ Clause 2, Clause 4 of Article 11 as follows:

"đ) Report in writing to the Chairman of the People's Committee at the commune level and the Tax Team Leader under the Regional Tax Office in case an individual or other member cannot continue to participate in the Tax Advisory Council;"

"4. The Tax Advisory Council shall send the results of tax advice to the People's Committee at the commune level simultaneously with sending the results to the Tax Team under the Regional Tax Office."

6. Amend and supplement Point d Clause 5 of Article 13 as follows:

"d) The accounting of state budget revenue for value-added tax that has been withheld by the State Treasury shall be based on the principle that if a construction project originates in a province or centrally governed city, then the value-added tax withheld by the State Treasury will be recorded as part of the state budget revenue of that province or centrally governed city.

In cases where a project spans multiple provinces or centrally governed cities, the project owner is responsible for determining the turnover without value-added tax for each province or centrally governed city and is required to prepare payment vouchers according to the model prescribed in Decree No. 11/2020/NĐ-CP dated January 20, 2020, to submit to the State Treasury for withholding value-added tax and recording state budget revenue for each province or centrally governed city. If it is not possible to determine the turnover of the project in each province or centrally governed city, after calculating 1% of the turnover without value-added tax of the project or construction works, the proportion of investment value of the project in each province or centrally governed city relative to the total investment value will be used to determine the amount of value-added tax payable to each province or centrally governed city.

In cases where projects within the same province or centrally governed city (including inter-district, commune, special zone projects and projects located in communes, wards, special zones other than where the contractor's headquarters is located), the Tax Revenue Office in the region will coordinate with the Department of Finance to advise the People's Council and People's Committee of the province or centrally governed city to decide on the allocation and accounting of state budget revenue at the commune level.

7. Amend and supplement certain information items on the forms as follows:

a) Replace the phrase "Ward/District" at item [11a] of Form 01/GTGT; at item [09a] and Section II of Form 05/GTGT; at item [11a] of Form 04/GTGT; at item [11a] of Form 01/TTĐB; at item [11a] of Form 02/TTĐB; at item [09a] of Form 01/TAIN; at item [09a] of Form 02/TAIN; at item [11b] of Form 01/TBVMT; at item [03a] of Form 01/MGTH; at item [03a] of Form 06/MGTH; at items [08], [09b] of Form 02/TNDN; at item [09a] of Form 03-3B/TNDN; at item [09a] of Form 03-3C/TNDN; at item [09a] of Form 03-3D/TNDN; at items [08], [09b] of Form 06/TNDN; at item [41.4] of Form 03/BĐS-TNCN; at column 4 title of Form 03/TKTH-SDDPNN; at item [09a] of Form 01/PBVMT; at item [09a] of Form 02/PBVMT; at point 1.2.2 section 1 of Form 01/LPTB with the phrase "Commune/Ward/Special Zone".

b) Replace the word "district" at column 4 title point 2 section I part A of Form 01/KHBS; at item [07] of Form 01-2/GTGT; at item [10] of Form 01-3/GTGT; at item [11] of Form 01-6/GTGT; at item [11] of Form 01-3/TTĐB; at item [07] of Form 01-1/TAIN; at column 4 title of Form 01-1/TBVMT; at column 4 title of Form 01-2/TBVMT; at column 4 title of Form 03-8/TNDN; at column 4 title of Form 03-8A/TNDN; at item [07] of Form 03-8B/TNDN; at item [09] of Form 03-8C/TNDN; at column 4 title of Form 03-9/TNDN; at items [08a], [21a] of Form 05-1/PBT-KK-TNCN; at column 09 title of Form 01-1/QT-LNCL; at the issuing authority section of Form 07-1/HĐTV; at the note section of Forms: 01/GTGT, 01-2/GTGT, 01-3/GTGT, 01-6/GTGT, 05/GTGT, 04/GTGT, 01/TTĐB, 01-3/TTĐB, 02/TTĐB, 01/TAIN, 02/TAIN, 01-1/TAIN, 01/TBVMT, 01-1/TBVMT, 01-2/TBVMT, 03-3B/TNDN, 03-3C/TNDN, 03-3D/TNDN, 03-8/TNDN, 03-8A/TNDN, 03-8B/TNDN, 03-8C/TNDN, 03-9/TNDN, 05-1/PBT-KK-TNCN, 01/PBVMT, 02/PBVMT, 01-1/QT-LNCL with the phrase "Commune/Ward/Special Zone".

c) Replace the phrase "Commune/Ward/Town" at the confirmation section of Form 02/SDDNN; at the confirmation note section of Form 01/MGTH; at the confirmation note section of Form 06/MGTH; at the Decision name, Article 1 and Article 4 of Form 07-1/HĐTV; at the issuing authority section of Form 07-2/HĐTV; at the area name section of Forms: 07-3/HĐTV, 07-4/HĐTV, 07-5/HĐTV, 07-6/HĐTV, 07-7/HĐTV with the phrase "Commune/Ward/Special Zone".

d) Replace the phrase "District/City District" at Article 3 of Form 07-1/HĐTV with the phrase "Commune/Ward/Special Zone".

đ) Replace the phrase "Commune/Ward" at item [08] of Form 02/GTGT; at item [09a] of Form 03-3A/TNDN; at Form 07/XN-NPT-TNCN; at the confirmation section of Form 01/TK-SDDPNN; at Article 1 of Form 05/MGTH; at Article 1 of Form 07-1/HĐTV with the phrase "Commune/Ward/Special Zone".

e) Repeal the phrase "District/City District" at item [11b] of Form 01/GTGT; at item [09b] and Section II of Form 05/GTGT; at item [09] of Form 02/GTGT; at item [11b] of Form 04/GTGT; at item [11b] of Form 01/TTĐB; at item [11b] of Form 02/TTĐB; at item [09b] of Form 01/TAIN; at item [09b] of Form 02/TAIN; at item [11c] of Form 01/TBVMT; at items [08], [09c] of Form 02/TNDN; at item [09b] of Form 03-3A/TNDN; at item [09b] of Form 03-3B/TNDN; at item [09b] of Form 03-3C/TNDN; at item [09b] of Form 03-3D/TNDN; at items [08], [09c] of Form 06/TNDN; at item [41.5] of Form 03/BĐS-TNCN; at items [10.5], [17.5], [33.5] of Form 01/TK-SDDPNN; at items [06.5], [11.5] of Form 02/TK-SDDPNN; at item [06.3], column 5 title of Form 03/TKTH-SDDPNN; at items [10.5], [17.5], [33.5] of Form 04/TK-SDDPNN; at items [06.5], [10.3] of Form 01/SDDNN; at items [10.5], [16.5] of Form 02/SDDNN; at items [10.5], [16.3] of Form 03/SDDNN; at items [10.5], [16.5] of Form 01/TMĐN; at item [09b] of Form 01/PBVMT; at item [09b] of Form 02/PBVMT; at point 1.2.3 section 1 of Form 01/LPTB; at item [03b] of Form 01/MGTH; at item [03b] of Form 06/MGTH.

g) Replace the phrase "District/County" at item [08] of form 01/LPTB; at items [10], [18] of form 02/LPTB; at items [14], [24] of form 01/TK-VSP; at item [07] of form 01/KTTSBĐ; at item [07] of form 01-1/KTTSBĐ; at items [11], [21] of form 01-1/TNDN-VSP; at items [10], [20] of form 01-1/PTHU-VSP; at items [15], [23] of form 01/LNCN-VSP; at items [10], [19] of form 02/TAIN-VSP; at items [07], [16] of form 03/PTHU-DK; at items [12], [20] of form 02/LNCN-PSC; at items [10], [19] of form 02/TNDN-DK; at item [17] of form 03/TNDN-DK; at items [07], [16] of form 01/BCTL-DK; at items [09], [17] of form 01/TNS-DK; at items [10], [20] of form 02/TNDN-VSP; at items [05], [15] of form 01/ĐCĐB-VSP; at items [09], [19] of form 02/PTHU-VSP; at items [12], [20] of form 02/LNCN-VSP; at items [14], [23] of form 01/TAIN-DK; at items [14], [23] of form 01/TNDN-DK; at items [12], [20] of form 01/LNCN-PSC; at items [07], [16] of form 01/PTHU-DK; at items [10], [19] of form 02/TAIN-DK; at items [07], [16] of form 02/PTHU-DK; at items [07], [15] of form 02/KK-TNCN; at items [07], [18] of form 02/QTT-TNCN; at items [09], [16], [23] of form 03/BĐS-TNCN; at items [07], [15], [32] of form 04/CNV-TNCN; at items [07], [15] of form 04/ĐTV-TNCN; at items [07], [18] of form 04/NNG-TNCN; at items [09], [33] of form 04/TKQT-TNCN; at item [07] of form 05/KK-TNCN; at item [08] of form 05/QTT-TNCN; at items [07],[15] of form 06/TNCN; at item [07] of form 07/THĐK-NPT-TNCN; at item [11] and column title 5 of form 03/TKTH-SDDPNN; at item [04] of form 01/HT; at part name of issuing authority at 07-2/HĐTV with the phrase "Commune/Ward/Special Administrative Area".

h) Replace the phrase "Ward/Commune/Municipal Town" at items [10.4], [17.4], [33.4] of form 01/TK-SDDPNN; at items [06.4], [11.4] of form 02/TK-SDDPNN; at item [06.2] of form 03/TKTH-SDDPNN; at items [10.4], [17.4], [33.4] of form 04/TK-SDDPNN; at items [06.4], [10.2] of form 01/SDDNN; at items [10.4], [16.4] of form 02/SDDNN; at items [10.4], [16.2] of form 03/SDDNN; at items [10.4], [16.4] of form 01/TMĐN with the phrase "Commune/Ward/Special Administrative Area".

i) Replace the phrase "district/county/province/city" at column title 3 of form 01/LPMB with the phrase "commune/ward/special administrative area/province/city".

Article 2. Amend and supplement Point b Clause 3 Section III Circular No. 79/2000/TT-BTC dated July 28, 2000 of the Minister of Finance guiding additional reduction and exemption of agricultural land use tax for flood-prone areas and difficult regions.

"b. The tax team under the District Tax Office shall cooperate with the Tax Advisory Council at the commune level to review the accuracy and legality of the list of households proposed for reduction and exemption of agricultural land use tax by the commune based on the regulations of the State and the People's Committee of the province or centrally governed city, and consolidate the report to the District Tax Office."

Article 3. Amend and supplement some points of Circular No. 09/2002/TT-BTC dated January 23, 2002 of the Minister of Finance guiding the exemption and reduction of agricultural land use tax from 2002 pursuant to Decision No. 199/2001/QĐ-TTg.

1. Amend and supplement Point 3.3 Section I as follows:

"3.3. For poor households registered as permanent residents in one commune, ward, special administrative area, but having agricultural production land in other communes, wards, special administrative areas (including those in other provinces), if they have declared the area of agricultural production land in other communes, wards, special administrative areas for income calculation and have been recognized as poor households at their place of permanent registration, then the area of agricultural production land in other places also qualifies for tax exemption. To determine the area of agricultural production land declared for tax exemption, poor households must clearly declare the area of agricultural production land used for income calculation when recognized as poor households, with confirmation from the People's Committee of the commune where they are registered as permanent residents regarding the declared area. Based on this confirmation, the household applying for tax exemption shall submit an application along with the declaration of the area of agricultural production land confirmed by the People's Committee of the commune to the commune, ward, special administrative area where the household has agricultural production land as the basis for implementing the tax exemption for the declared area of agricultural production land in other places.

If a household engaged in agricultural production that qualifies as a poor household has agricultural production land in another place but did not declare it for income calculation to be recognized as a poor household, the undeclared area does not qualify for tax exemption. "

2. Amend and supplement Section II as follows:

"II. PROCEDURES, REQUIREMENTS AND AUTHORITY TO RESOLVE EXEMPTION AND REDUCTION OF TAX:

1. At commune, ward, special administrative area (collectively referred to as commune level): Prepare a list of subjects eligible for tax exemption and reduction on agricultural land use:

1.1. Subjects subject to agricultural land use tax managed by the commune, ward, special administrative area:

a) The tax team under the District Tax Office shall cooperate with the Tax Advisory Council at the commune level and shall be responsible for:

- Based on the list of particularly difficult mountainous and remote areas according to the Government's regulations, decisions of the Prime Minister or delegated agencies and authorities, establish a list of households eligible for tax exemption on agricultural land use within the village, commune, ward, special administrative area according to Model No. 01/MT attached to this Circular.

- Based on the criteria for poor households according to the Government's regulations, decisions of the Prime Minister, specific regulations of the provincial or centrally governed municipal People's Committees on local poverty criteria and the list of poor households approved by competent authorities, establish a list of poor households eligible for tax exemption on agricultural land use according to Model No. 02/MT attached to this Circular.

- The list of subjects eligible for tax exemption and reduction must be publicly posted at the People's Committee of the commune and other convenient locations for public awareness and supervision. After ten days of posting, if there are no objections, the Tax Team under the District Tax Office will compile the list of households eligible for land tax exemption and reduction and submit it to the People's Committee of the commune.

- When compiling the list of subjects requesting tax exemption and reduction, separate lists for enterprises, cooperatives, and economic-social organizations that pay taxes should be established.

b) The People's Committee of the commune is responsible for:

- After thoroughly inspecting all subjects eligible for agricultural land tax exemption and reduction, the People's Committee of the commune prepares a report on the number of subjects and the amount of tax proposed for exemption and reduction (according to the detailed forms attached) and submits it to the Provincial People's Committee for approval.

 - Announce the decision on tax exemption and reduction for agricultural land to each household after receiving the competent authority's decision on tax exemption and reduction.

- Coordinate with the Tax Team under the District Tax Office to handle any issues and complaints about taxes in the locality.

1.2. Subjects paying taxes are state-owned enterprises and economic-social organizations engaged in agricultural production:

The direct tax management agency is responsible for preparing and collecting tax exemptions and reductions for these units.

1.3. The Tax Team under the District Tax Office coordinates with the Tax Advisory Council at the commune level to verify the accuracy and legality of the tax exemption and reduction lists and amounts for each household based on national regulations and provincial people's committee directives, and compile reports to submit to the provincial people's committee while sending copies to the District Tax Office for monitoring and consolidation. Specifically, the list of households identified as poor must be confirmed by the specialized agency designated by the commune people's committee.

2. At the provincial level:

 The District Tax Office is responsible for:

 - Reviewing and consolidating reports from communes, wards, and special zones; submitting them to the provincial people's committee for consideration and decision on tax exemption and reduction for agricultural land for the relevant subjects within their jurisdiction.

 - Reporting to the Provincial Tax Department the results of tax exemption and reduction within their jurisdiction according to the summary forms in this Circular.

* To ensure timely tax exemption and reduction for agricultural land as stipulated in this Circular, the provincial people's committee decides on tax exemption and reduction for agricultural land or may delegate this authority to the commune people's committee. In cases where authority is delegated to the commune people's committee, the Tax Team under the District Tax Office coordinates with the Tax Advisory Council at the commune level to submit decisions to the commune people's committee and simultaneously send copies to the District Tax Office and the provincial people's committee for reporting.

Article 4. Amending and supplementing certain provisions of Circular No. 153/2011/TT-BTC dated November 11, 2011, issued by the Minister of Finance guiding non-agricultural land use tax

1. Amending and supplementing the title of Point d Clause 1.4 Article 5 as follows:

"d) In case the taxpayer has multiple residential plots in one province, the taxpayer can only choose one plot in one commune, ward, or special zone where they have land use rights as the basis for determining the tax-exempted land area, including:"

2. Amending and supplementing Clause 1.2 Article 8 as follows:

"1.2. In case the taxpayer has land subject to tax in multiple communes, wards, or special zones within one province, the tax payable for each plot is determined by the Tax Authority where the land is located; If the taxpayer has a plot exceeding the tax-exempted area or the total taxable land area exceeds the tax-exempted area at the location of land use rights, the taxpayer must declare the total area at the chosen Tax Authority according to Article 16 of this Circular."

3. Amending and supplementing Points a.1, a.2, a.3, a.4, a.5 Clause 2.2 Article 16 as follows:

“a.1) In case the taxpayer has land use rights over one plot or multiple plots in the same commune, ward, or special zone but the total taxable land area does not exceed the tax-exempted residential land area at the location of land use rights, the taxpayer shall prepare individual tax declarations for each plot and submit them to the People's Committee of the commune, ward, or special zone without having to prepare a consolidated declaration.

a.2) In case the taxpayer has land use rights over multiple residential plots in different communes, wards, or special zones but none of the plots exceed the tax-exempted area and the total taxable land area does not exceed the tax-exempted residential land area at the location of land use rights, the taxpayer must prepare individual tax declarations for each plot and submit them to the People's Committee of the commune where the land is located without having to prepare a consolidated declaration.

a.3) In case the taxpayer has land use rights over multiple residential plots in different communes, wards, or special zones and none of the plots exceed the tax-exempted area but the total taxable land area exceeds the tax-exempted residential land area at the location of land use rights, the taxpayer must prepare individual tax declarations for each plot and submit them to the People's Committee of the commune where the land is located and prepare a consolidated declaration to be submitted to the Tax Team under the District Tax Office where the taxpayer chooses to file the consolidated declaration.

a.4) In case the taxpayer has land use rights over multiple residential plots in different communes, wards, or special zones and only one plot exceeds the tax-exempted residential land area at the location of land use rights, the taxpayer must prepare individual tax declarations for each plot and submit them to the People's Committee of the commune where the land is located and prepare a consolidated declaration to be submitted to the Tax Team under the District Tax Office where the plot exceeding the tax-exempted area is located.

a.5) In case the taxpayer has land use rights over multiple residential plots in different communes, wards, or special zones and one of the plots exceeds the tax-exempted residential land area at the location of land use rights, the taxpayer must prepare individual tax declarations for each plot and submit them to the People's Committee of the commune where the land is located; simultaneously, the taxpayer must choose the Tax Team under the District Tax Office where the land exceeding the tax-exempted area is located to prepare a consolidated declaration.”

Article 5. Amend and supplement Point e.2 Clause 1 Article 3 Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Minister of Finance guiding the implementation of the Law on Personal Income Tax, the Law Amending and Supplementing Certain Provisions of the Law on Personal Income Tax, and Decree No. 65/2013/NĐ-CP of the Government detailing certain provisions of the Law on Personal Income Tax and the Law Amending and Supplementing Certain Provisions of the Law on Personal Income Tax.

“e.2) Actually residing in the locality where agricultural production, forestry activities, salt making, aquaculture, and fishing take place.

The locality referred to in this guidance for agricultural production, forestry activities, salt making, and aquaculture is a commune, ward, special administrative-economic zone, or a commune, ward, special administrative-economic zone adjacent to the locality where such activities occur.”

Article 6. Amend and supplement Point đ Clause 2 Article 5 Circular No. 84/2016/TT-BTC dated June 17, 2016 of the Minister of Finance guiding procedures for collecting and remitting state budget revenues from taxes and domestic levies.

"đ) Provide information about the amount of tax collected according to the tax administration authority, ensuring complete information for offsetting tax debts for taxpayers, recording the correct date of tax payment by taxpayers; provide non-tax revenue not managed by the tax authority within the jurisdiction to the same-level tax authority for consolidation of non-tax revenue at the commune/district level; reconcile non-tax revenue with the tax authority before closing the accounting books for state budget revenue collection monthly and annually."

Article 7. Amend and supplement some articles of Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Minister of Finance guiding electronic transactions in the field of taxation.

1. Amend and supplement Clause 2 Article 14 as follows:

"2. The tax authority shall process the file and send the result for files that the tax authority must deliver results (including business registration files, cooperative registration files; files for changing the registered address to another commune, ward, special administrative-economic zone leading to a change in the tax management authority; files for dissolving businesses, cooperatives; terminating branch, representative office, business location operations) through the Administrative Procedure Information System to the National Enterprise Registration Information System. In cases where taxpayers have an electronic tax transaction account on the Administrative Procedure Information System, the result will be sent simultaneously to the taxpayer's email address."

2. Amend and supplement Point a Clause 2 Article 35 as follows:

"a) For files that the tax authority must deliver results (including business registration files, cooperative registration files; files for changing the registered address to another commune, ward, special administrative-economic zone leading to a change in the tax management authority; files for dissolving businesses, cooperatives; terminating branch, representative office, business location operations) to the business registration authority, cooperative registration authority through the National Enterprise Registration Information System, Cooperative Registration Information System:

The tax authority shall base on the information provided by the National Enterprise Registration Information System, Cooperative Registration Information System and the provisions of Circular No. 86/2024/TT-BTC to process and deliver results to the business registration authority, cooperative registration authority through the National Enterprise Registration Information System, Cooperative Registration Information System in accordance with the prescribed deadlines. At the same time, update the taxpayer's information into the Tax Registration Information System. The business registration authority, cooperative registration authority shall deliver results to the taxpayer in accordance with the Enterprise Law, the Cooperative Law, the Law on Organization of Credit Institutions, and the implementing regulations."

Article 8. Amend and supplement some provisions of Circular No. 40/2021/TT-BTC dated June 1, 2021, issued by the Minister of Finance guiding value-added tax, personal income tax, and tax management for households and individuals engaged in business.

1. Amend and supplement Point c, Point d Clause 1; Point a, Point b, Point đ Clause 5; Point b.1, Point b.2 Clause 9 Article 13 as follows:

"c) The opinion of the commune-level Tax Advisory Council;

d) The result of publicizing information and receiving feedback from the Tax Advisory Council, People's Committee, People's Council, Vietnam Fatherland Front at the commune level, leasehold households, and other organizations and individuals.

Publicizing information on leasehold households means the tax authority organizing the publicizing and receiving feedback on revenue and the lease tax rate for leasehold households according to regulations. The first publicizing of information under Clause 5 of this Article is for reference and soliciting opinions on expected revenue and the proposed lease tax rate; and the second publicizing of information under Clause 9 of this Article is for reference and soliciting opinions on the actual revenue and the final lease tax rate payable for the tax year. Publicizing information includes: posting information on paper at the local area; sending directly to leasehold households; sending directly to the People's Council, People's Committee, and Vietnam Fatherland Front at the commune level; and publicizing information on the Department of Taxation’s website."

"a) The tax team under the District Tax Office shall post the first public notice at the one-stop service counter or the office of the tax team under the District Tax Office, the office of the People's Committee at the commune level, and the office of the Market Management Board; the posting location should be at the entrance, gate, or other convenient locations for accessing the information, allowing citizens and leasehold households to monitor; the posting period for the first public notice is from December 20 to December 31 each year.

b) The tax team under the District Tax Office shall send the first public notice materials to the People's Council and Vietnam Fatherland Front at the commune level no later than December 20 each year, clearly stating the address and time when the tax team under the District Tax Office will receive feedback (if any) from the People's Council and Vietnam Fatherland Front at the commune level. The deadline for the tax team under the District Tax Office to receive feedback (if any) is December 31.

đ) The tax team under the District Tax Office is responsible for compiling the feedback on the first public notice content from citizens, taxpayers, the People's Council, and Vietnam Fatherland Front at the commune level to study and adjust the management objects, expected revenue, and proposed tax rates before consulting the Tax Advisory Council."

"b) At the level of the tax team under the District Tax Office

b.1) The tax team under the District Tax Office shall post the second public notice before January 30 each year at the one-stop service counter or the office of the tax team under the District Tax Office, the office of the People's Committee at the commune level, and the office of the Market Management Board; the posting location should be at the entrance, gate, or other convenient locations for accessing the information, allowing citizens and leasehold households to monitor.

b.2) The tax team under the District Tax Office shall send the second public notice materials to the People's Council and Vietnam Fatherland Front at the commune level no later than January 30, clearly stating the address and time when the tax team under the District Tax Office will receive feedback (if any) from the People's Council and Vietnam Fatherland Front at the commune level."

2. Amend and supplement some information items on various forms as follows:

a) Repeal the phrase "District/County/City under Province" at Item [12d], [13c], [18g.3], [18h.3] of Form 01/CNKD; at Items [12g.3], [12h.3] of Form 01/TTS; at Items [06c], [10g.3], [10h.3] of Form 01/TKN-CNKD.

b) Replace the phrase "Ward/Village/Town" at Item [12c], [13b], [18g.2], [18h.2] of Form 01/CNKD, at Items [12g.2], [12h.2] of Form 01/TTS; at Items [06b], [10g.2], [10h.2] of Form 01/TKN-CNKD with the phrase "Village/Ward/Special Zone".

Article 9. Amending and supplementing some articles of Circular No. 111/2021/TT-BTC dated December 14, 2021, issued by the Minister of Finance, guiding accounting for domestic tax transactions

1. Amend and supplement Clause 2 of Article 20 as follows:

"2. All information on amounts to be collected, collected, still to be collected, to be refunded, refunded, still to be refunded, exempted, reduced, suspended, and waived debts must be assigned corresponding administrative area codes, specifically:

a) In cases where the collection agency code is that of a Tax Revenue Collection Office, a Large Enterprise Tax Revenue Collection Office, or an E-commerce Tax Revenue Collection Office, the administrative area code shall be determined at the provincial level.

b) In cases where the collection agency code is that of a Tax Revenue Collection Office, a Large Enterprise Tax Revenue Collection Office, an E-commerce Tax Revenue Collection Office, a Tax Team under a Tax Revenue Collection Office, and revenue items falling within the scope of village-level accounting as prescribed by the State Treasury, the administrative area code shall be determined at the village level.

c) In cases where the collection agency code is that of an E-commerce Tax Revenue Collection Office and the state budget revenue from foreign suppliers without a permanent establishment in Vietnam, the administrative area code shall be determined at the central level.

2. Repeal the phrase "district administrative area" in point 5.4, Section III of Appendix V.

Article 10. Amending and supplementing some articles of Circular No. 86/2024/TT-BTC dated December 23, 2024, issued by the Minister of Finance, regarding tax registration

1. Amend and supplement the title of point b, Clause 1 of Article 7 as follows:

"b) Cooperatives, other organizations, and dependent units as prescribed in points b, c, and n of Clause 2 of Article 4 of this Circular shall submit the tax registration application for the first time at the Tax Revenue Collection Office in the location where the organization has its headquarters if the organization was established by a central agency or a provincial agency; at the Tax Team under the Tax Revenue Collection Office in the location where the organization has its headquarters if the organization was not established by a central agency or a provincial agency, and at the location where the cooperative has its headquarters."

2. Amend and supplement Clause 2 of Article 10 as follows:

"2. Changing tax registration information leading to a change in the direct tax administration authority

a) Taxpayers who simultaneously register for business, cooperative registration, or business registration and have a change in their head office address leading to a change in the direct tax administration authority:

a.1) The taxpayer submits the change application to the direct tax administration authority (the tax office where they are transferring from) to complete tax procedures before changing the head office address with the business registration authority.

The application submitted to the tax office where they are transferring from includes: Form 08-MST for adjusting and supplementing tax registration information issued together with this Circular.

a.2) After receiving the Notice on the taxpayer's transfer of location Form 09-MST issued together with this Circular from the tax office where they are transferring from, the taxpayer shall proceed to change the head office address with the business registration authority according to the laws on business registration, cooperative registration, and business registration.

b) Taxpayers subject to direct tax registration with the tax authority as prescribed in points a, b, c, d, đ, h, and n of Clause 2 of Article 4 of this Circular, when there is a change in their head office address leading to a change in the direct tax administration authority, shall proceed as follows:

b.1) At the tax office where they are transferring from

The taxpayer submits the application to change tax registration information to the direct tax administration authority (the tax office where they are transferring from). The specific application to change tax registration information includes:

- For taxpayers as prescribed in points a, b, c, đ, h, and n of Clause 2 of Article 4 of this Circular, including:

 + Form 08-MST for adjusting and supplementing tax registration information issued together with this Circular;

+ A copy of the Business License or equivalent document issued by the competent authority in case the address on these documents has changed.

 - For taxpayers as prescribed in point d of Clause 2 of Article 4 of this Circular, including: Form 08-MST for adjusting and supplementing tax registration information issued together with this Circular.

b.2) At the tax office where they are transferring to

 b.2.1) The taxpayer submits the application to change tax registration information to the tax office where they are transferring to within 10 working days from the date the tax office where they are transferring from issues the Notice on the taxpayer's transfer of location Form 09-MST issued together with this Circular. Specifically:

- Taxpayers as prescribed in points a, b, d, đ, and h of Clause 2 of Article 4 of this Circular (excluding cooperatives) submit the application at the Tax Revenue Collection Office in the new location.

- Taxpayers as cooperatives prescribed in point b of Clause 2 of Article 4 of this Circular submit the application at the Tax Team under the Tax Revenue Collection Office in the new location.

 - Taxpayers as prescribed in points c and n of Clause 2 of Article 4 of this Circular submit the application at the Tax Revenue Collection Office in the location where the taxpayer has its headquarters (organizations established by central agencies and provincial agencies); at the Tax Team under the Tax Revenue Collection Office in the location where the organization has its headquarters (organizations not established by central agencies and provincial agencies).

b.2.2) The application to change tax registration information includes:

- Registration form for transferring location at the tax office where the taxpayer is transferring to Form 30/ĐK-TCT issued together with this Circular.

- A copy of the Business License or equivalent document issued by the competent authority in case the address on these documents has changed."

3. Amend and supplement the titles of Clause 2 and Clause 3 of Article 25 as follows:

"2. Individual businesses registered through the single-window interlinked mechanism when changing their head office address leads to a change in the direct tax administration authority shall proceed as follows:"

"3. Households and individuals engaged in business as prescribed in point i of Clause 2 of Article 4 of this Circular when changing their head office address leads to a change in the direct tax administration authority"

4. Amend and supplement some information fields on forms as follows:

a) Repeal the phrase "District/County/City under Province/City under Central City" in fields [3c], [4c], [14e], [14g] and the guidance section of Form 01-ĐK-TCT; in fields [3c], [4c], [14e], [14g] and the guidance section of Form 02-ĐK-TCT; in fields [6], [7] of Section I, fields [2], [3] of Section III and the guidance section of Form 03-ĐK-TCT; in fields [3.5], [3.6] of Form 05-ĐK-TCT.

b) Repeal the phrase "District/county" in form BK03-CTN-TCT; at items [5c], [12d] of form 04-CTN-TCT; at items [4c], [5c] of form 04.1-CTN-TCT; at column headings (13) and (18) of form 05-CTN-HT-TCT; at item [2c] of form 06-CTN-TCT; at form 09-MST; at column headings (12) and (16) of form 20-CTN-HT-TCT; at form 41/UQ-CKT.

c) Replace the phrase "District/county" in forms BK04-CTN-TCT, BK05-CTN-TCT, 04.1-CTN-TCT-BK with the phrase "Commune/district/special zone".

d) Replace the phrase "Ward/commune/town" at items [3b], [4b], [14e], [14g] and the guidance section of form 01-CTN-TCT; at items [3b], [4b], [14e], [14g] and the guidance section of form 02-CTN-TCT; at items [6], [7] of Section I, items [2], [3] of Section III and the guidance section of form 03-CTN-TCT; at items [3.5], [3.6] of form 05-CTN-TCT; at form 15/BB-XMHDT by the phrase "Commune/district/special zone".

đ) Replace the phrase "Ward/commune" in form BK03-CTN-TCT; at item [5b] [12d] of form number 04-CTN-TCT; at items [4b] [5b] of form 04.1-CTN-TCT; at item [2b] of form 06-CTN-TCT; at form 09-MST and the phrase "ward, commune" at column headings (12), (17) of form 05-CTN-HT-TCT; column headings (11), (15) of form 20-CTN-HT-TCT; at form 41/UQ-CKT with the phrase "Commune/district/special zone".

Article 11. Implementation Provisions

1. This Circular takes effect from July 1, 2025.

2. Repeal the provisions regarding sub-associations of tax advisory councils at the district level, town-level districts, and provincial level cities directly under the central government as stipulated in point a, Clause 1, Part II of Circular No. 117/1999/TT-BTC dated September 27, 1999 issued by the Minister of Finance guiding the financial regime for agricultural land tax collection activities.

3. When implementing the restructuring of state administrative bodies, the names and titles of authorities specified in this Circular shall be changed according to the names and titles of the bodies that assume their functions, tasks, and powers.

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

During implementation, in case of difficulties or obstacles, organizations and individuals are requested to promptly report to the Ministry of Finance for guidance./.