Circular 97/2026/TT-BTC of the Ministry of Finance revokes Circular No. 55/2010/TT-BTC, guiding value-added tax and corporate income tax for Vietnam Television and other television stations and provincial/city radio and television stations. This circular takes effect from the date of issuance.
Key points
- Circular No. 55/2010/TT-BTC is revoked entirely.
- This circular takes effect from the date of issuance.
🌐 Social impact of this document
- Affected entities include television stations, provincial/city radio and television stations, and related units. The revocation of this circular may lead to changes in the declaration and payment procedures for these units.
❓ Frequently asked questions
When does this new circular take effect?
This circular takes effect from the date of issuance.
Which entities are affected by this circular?
Television stations, provincial/city radio and television stations, and related units are affected by this circular.
When was the old Circular No. 55/2010/TT-BTC revoked?
Circular No. 55/2010/TT-BTC was revoked pursuant to Circular 97/2026/TT-BTC.
What impact does the revocation of this circular have on the declaration and payment procedures?
The revocation of this circular may lead to changes in the declaration and payment procedures for television stations, provincial/city radio and television stations.
For which types of taxes does this new circular apply?
This circular revokes guidance on value-added tax and corporate income tax for television stations and provincial/city radio and television stations.
Full text
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MINISTRY OF FINANCE Number: 97/2026/TT-BTC |
SOCIALIST REPUBLIC OF VIET NAM Hanoi, July 6, 2026 |
CIRCULAR
Repeals Circular No. 55/2010/TT-BTC dated April 16, 2010 issued by the Minister of Finance guiding value-added tax and corporate income tax for Vietnam Television and other television stations, radio and television stations of provinces and cities.
Based on the Law on Tax Administration No. 108/2025/QH15; Decree No. 252/2026/NĐ-CP of the Government detailing certain provisions and measures to organize and guide the implementation of the Law on Tax Administration;
Based on the Law on Value Added Tax No. 48/2024/QH15 amended and supplemented by Law No. 149/2025/QH15, Law No. 09/2026/QH16; Decree No. 181/2025/NĐ-CP of the Government detailing certain provisions of the Law on Value Added Tax;
Based on the Law on Corporate Income Tax No. 67/2025/QH15 amended and supplemented by Law No. 09/2026/QH16; Decree No. 320/2025/NĐ-CP of the Government detailing certain provisions and measures to organize and guide the implementation of the Law on Corporate Income Tax;
Pursuant to the Law on Enacting Regulatory Legal Documents No. 64/2025/QH15 amended and supplemented by Law No. 87/2025/QH15;
Based on Decree No. 78/2025/NĐ-CP of the Government detailing certain provisions and measures to organize and guide the implementation of the Law on Issuing Legal Normative Documents; Decree No. 79/2025/NĐ-CP of the Government on inspection, review, systematization, and handling of legal normative documents amended and supplemented by Decree No. 187/2025/NĐ-CP of the Government;
Based on Decree No. 29/2025/NĐ-CP of the Government detailing the functions, tasks, powers, and organizational structure of the Ministry of Finance amended and supplemented by Decree No. 166/2025/NĐ-CP of the Government;
The Minister of Finance issues this Circular to repeal Circular No. 55/2010/TT-BTC dated April 16, 2010 issued by the Minister of Finance guiding value-added tax and corporate income tax for Vietnam Television and other television stations, radio and television stations of provinces and cities.
No. 55/2010/TT-BTC dated April 16, 2010 issued by the Minister of Finance guiding value-added tax and corporate income tax for Vietnam Television and other television stations, radio and television stations of provinces and cities.
2. Heads of units under the Ministry of Finance and related agencies, organizations, and individuals shall be responsible for implementing this Circular.
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
- State Audit Office;
Article 1. Abolish the entire Circular - Ministries, ministerial-level agencies;
Article 2. Implementation clause
1. This Circular takes effect from the date of issuance.
- Provincial Departments of Finance and Taxation;
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Place of Receipt: - Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Office of the General Secretary; President's Office; - Central Party Office and Party Committees; - National Assembly's Office; - Government Office; - Ethnic Council and Committees of the National Assembly; - Supreme People's Court; - Supreme People's Procuracy; - Electronic Information Portal: Government; Ministry of Finance; - Vietnam Fatherland Front Central Committee; - To be filed: VT, CT (100b) - Provincial People's Councils, People's Committees; - Department of Finance, Taxation of provinces and cities; - Legal Documents Inspection and Enforcement Organization, Ministry of Justice; - Ministry of Finance Portal; - Official Gazette; - National Legal Database; - Electronic Information Portal: Government; Ministry of Finance; - To be filed: VT, CT (100b) |
DEPUTY MINISTER DEPUTY MINISTER |
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