CIRCULAR

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 and

amending and supplementing certain forms of Circular No. 40/2021/TT-BTC dated June 1, 2021 of the Ministry of Finance guiding value-added tax, personal income tax, and tax management for households and individuals engaged in business.

Pursuant to the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019;

Pursuant to the Law amending and supplementing certain provisions of the Securities Law, Accounting Law, Independent Auditing Law, State Budget Law, Law on Management and Use of State Property, Law on Tax Administration, Personal Income Tax Law, National Reserve Law, Administrative Violation Handling Law No. 56/2024/QH15 dated November 29, 2024;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

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; Decree No. 166/2025/NĐ-CP dated June 30, 2025 amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government;

At the proposal of the Director of the General Department of Taxation;

The Minister of Finance issues this Circular 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 and

amending and supplementing certain forms of

Circular No. 40/2021/TT-BTC dated June 1, 2021 of the Ministry of Finance guiding value-added tax, personal income tax, and tax management for households and individuals engaged in business.

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

1. Amending and supplementing Clause 2, Article 27 as follows:“2. Responsibilities for receiving and processing tax refund applications in accordance with the laws on taxation a) The direct tax administration authority shall be responsible for receiving and processing tax refund applications referred to in Clause 1 of this Article (except in cases provided for in point b of this clause).b) The provincial or municipal tax office where the taxpayer declares value-added tax for investment projects in accordance with point a of Clause 1 of Article 11 of Decree No. 126/2020/NĐ-CP shall be responsible for receiving and processing tax refund applications for such investment projects of the taxpayer. c) The direct tax administration authority shall be responsible for receiving and processing tax refund applications for input VAT that has not been fully deducted when the business entity is dissolved or bankrupt.”2. Abolishing Clause 3, Article 36; Clause 2, Article 38.

3. Supplementing information fields on the forms issued together with Circular No. 80/2021/TT-BTC (amended and supplemented by Circular No. 40/2025/TT-BTC dated June 13, 2025) as follows: Adding the phrase "Personal Identifier" to the information containing phrases "ID Card", "Citizen Identification Card", "Identity Card", "Passport", "Citizen Identification Card", "Citizen Identification Card", "Identity Card" at the forms issued together with Circular No. 80/2021/TT-BTC.Supplementing field [02a] - Personal Identifier at Form No. 01/MGTH.policies

Supplementing field [05a] - Personal Identifier at Forms No. 02/KK-TNCN, No. 02/QTT-TNCN, No. 04/CNV-TNCN, No. 04/ĐTV-TNCN, No. 04/NNG-TNCN, No. 03/TKTH-SDDPNN.

"2. Responsibilities for receiving and processing tax refund files in accordance with the laws on taxes

a) The direct tax management agency shall be responsible for receiving and processing tax refund files as stipulated in Clause 1 of this Article (except for cases provided for in point b of this Clause).

b) The provincial or municipal tax authority where the taxpayer declares value-added tax for the investment project in accordance with point a of Clause 1 of Article 11 of Decree No. 126/2020/NĐ-CP shall be responsible for receiving and processing tax refund files for the taxpayer's investment project.

c) The direct tax management agency shall be responsible for receiving and processing input value-added tax refund files that have not been fully deducted of businesses when they are dissolved or declared bankrupt."

2. Repeal Clause 3 of Article 36; Clause 2 of Article 38.

3. Supplement information fields in the forms issued together with Circular No. 80/2021/TT-BTC (amended and supplemented by Circular No. 40/2025/TT-BTC dated June 13, 2025) as follows:

Add the phrase "Personal Identifier" to the information fields containing the phrases "ID Card", "Citizen Identification Card", "Identity Card", "Passport", "Citizen Identity Card", "Citizen Identity Card Card", "Citizen Identity Card Permit" in the forms issued together with Circular No. 80/2021/TT-BTC.

Supplement field [02a] - Personal Identifier in Form No. 01/MGTH.

Supplement field [05a] - Personal Identifier in Forms No. 02/KK-TNCN, No. 02/QTT-TNCN, No. 04/CNV-TNCN, No. 04/ĐTV-TNCN, No. 04/NNG-TNCN, No. 03/TKTH-SDDPNN.

Article 2. Supplement information indicators on the forms issued together with Circular No. 40/2021/TT-BTC dated June 1, 2021 of the Ministry of Finance (amended and supplemented by Circular No. 40/2025/TT-BTC dated June 13, 2025) guiding value-added tax, personal income tax, and management of tax for households and individuals engaged in business as follows:

Supplement the phrase “Individual Identification” to the fields containing the phrases "ID Card," "Citizen Identity Card" in the forms issued together with Circular No. 40/2021/TT-BTC.

Article 3. Implementation Provisions

This Circular takes effect from October 14, 2025.

Article 4. Transitional Provisions

For value-added tax refund files of taxpayers directly managed by the Tax Office (now Tax Base) that were received by the Tax Office (now Tax Base), Provincial/Township Tax Department before January 1, 2025, which have not yet been resolved due to waiting for the results of replies and verifications from competent state agencies, the tax authority currently processing this file shall be responsible for continuing to resolve it./.