Amending 11 Circulars in the field of tax management from July 1, 2025

    Thuận Hiền |

    Circular 40/2025/TT-BTC amends a series of tax documents to comply with the model of organizing local government at 2 levels, effective from July 1, 2025.

    The Ministry of Finance has just issued Circular No. 40/2025/TT-BTC dated June 13, 2025 amending and supplementing a number of circulars in the field of tax management. The amendment aims to redefine the authority between local government levels, in line with the 2-level government organization model according to the new regulations.

    Circular 40/2025/TT-BTC officially takes effect from July 1, 2025, amending 11 circulars and partially abolishing the content of a previous circular, specifically including:

    Circular No. 80/2021/TT-BTC dated September 29, 2021 guiding the Law on Tax Administration and Decree No. 126/2020/ND-CP.

    Circular No. 79/2000/TT-BTC dated July 28, 2000 on reducing and exempting agricultural land use tax in flooded and disadvantaged areas.

    Circular No. 09/2002/TT-BTC dated January 23, 2002 on exemption and reduction of agricultural land use tax from 2002.

    Circular No. 153/2011/TT-BTC dated November 11, 2011 on non-agricultural land use tax.

    Circular No. 111/2013/TT-BTC dated August 15, 2013 guides the Law on Personal Income Tax and related documents.

    Circular No. 84/2016/TT-BTC dated June 17, 2016 on procedures for collection and payment to the state budget for domestic taxes and revenues.

    Circular No. 19/2021/TT-BTC dated March 18, 2021 on electronic transactions in the tax sector.

    Circular No. 40/2021/TT-BTC dated June 1, 2021 on VAT, personal income tax and tax management for business households and individuals.

    Circular No. 111/2021/TT-BTC dated December 14, 2021 guiding domestic tax accounting.

    Circular No. 86/2024/TT-BTC dated December 23, 2024 regulating tax registration.

    Repeat the regulations on tax consultation councils at district, town and provincial and municipal levels in Point a, Clause 1, Section II of Circular No. 117/1999/TT-BTC dated September 27, 1999.

    Circular 40/2025/TT-BTC is part of the roadmap for synchronizing the tax legal system, ensuring the implementation of collection management in accordance with authority, in accordance with the requirements of administrative reform and the new organizational model.

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    Thuận Hiền |

    After converting the organizational model, the tax sector recorded more than 4,500 civil servants quitting their jobs, concentrated in mountainous and remote areas.