The Minister of Finance issued Circular 40/2025/TT-BTC dated June 13, 2025 to amend and supplement a number of documents in the field of tax management, ensuring compliance with the model of organizing local government at two levels in provinces and centrally run cities.
Accordingly, 11 Circulars will be amended from July 1, 2025, including many contents related to responsibility assignment, decentralization of authority to carry out tax procedures, tax accounting, agricultural land tax exemption and reduction, tax registration and electronic transactions. These include:
- Circular 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration.
- Circular 79/2000/TT-BTC dated July 28, 2000 of the Minister of Finance guiding the addition of reduction and exemption of agricultural land use tax for flooded and disadvantaged areas.
- Circular 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 according to Decision 199/2001/QD-TTg.
- Circular 153/2011/TT-BTC dated November 11, 2011 of the Minister of Finance providing guidance on non-agricultural land use tax.
- Circular 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 a number of articles of the Law on Personal Income Tax and Decree No. 65/2013/ND-CP of the Government detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax.
- Circular 84/2016/TT-BTC dated June 17, 2016 of the Minister of Finance guiding the procedures for state budget collection for domestic taxes and revenues.
- Circular 19/2021/TT-BTC dated March 18, 2021 of the Minister of Finance guiding electronic transactions in the tax sector.
- Circular 40/2021/TT-BTC dated June 1, 2021 of the Minister of Finance guiding value added tax, personal income tax and tax management for business households and individuals.
- Circular 111/2021/TT-BTC dated December 14, 2021 of the Minister of Finance guiding domestic tax accounting.
- Circular 86/2024/TT-BTC dated December 23, 2024 of the Minister of Finance regulating tax registration.
- Repeat the regulation on spending on tax consultation councils at district, town and provincial and centrally run cities levels at Point a, Clause 1, Section II of Circular 117/1999/TT-BTC dated September 27, 1999 of the Minister of Finance guiding financial regimes for agricultural land use tax collection activities.
