The Minister of Finance has signed and issued Circular No. 31/2025/TT-BTC and Circular No. 32/2025/TT-BTC, clearly regulating the amendment and supplementation of a number of contents in the management, issuance and use of electronic stamps for alcohol and tobacco, and at the same time guiding the change of methods of deducting personal income tax and electronic invoices.
Abandoning old stamp models, changing the way electronic stamps are managed
According to Circular 31/2025/TT-BTC, the Ministry of Finance abolishes old stamp models including: models 03/TEM and 05/TEM; at the same time, replace models 02, 04 and 07 with new electronic stamp models issued with the Circular.
Notably, from June 1, 2025, organizations and individuals who issue stamps from the manufacturing department are required to scan the QR code attached to the stamp box, stamp block or stamp. At the same time, it is necessary to enter relevant data to ensure information connection about the national electronic stamp data system.
This is to improve transparency and prevent fraud in stamp management for specific items such as alcohol, imported cigarettes, domestic production and consumption.
Stop using old personal income tax deduction documents
Circular 32/2025/TT-BTC clearly stipulates: from June 1, 2025, organizations that deduct personal income tax will stop using tax deduction documents according to the old model, and switch to using electronic documents according to Decree 70/2025/ND-CP.
In addition, businesses and business households providing goods and services directly to consumers (such as supermarkets, shopping malls, restaurants, hotels, etc.) must not register to use electronic invoices with the code of the tax authority before June 1, 2025.
In case of signing a contract with an organization providing electronic invoice services before July 1, 2025, the units must continue to sign a contract to provide invoice services with the tax authority to ensure connectivity.
The Tax sector requires urgent implementation
To ensure synchronous and unified implementation nationwide, the General Department of Taxation has sent a telegram to the Tax Branches requesting quick propaganda, guidance to taxpayers and full technical preparation to effectively implement the new regulations.
The change of electronic stamp models and tax document methods is considered a strong step forward in the process of digitalizing tax management, reducing administrative procedures and limiting tax losses.
