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On 30 June 2026, the Ministry of Finance issued Circular No. 89/2026/TT-BTC, providing guidance on the implementation of the 2025 Law on Tax Administration and Decree No. 252/2026/ND-CP.
The Circular strengthens the legal framework for tax registration, tax declaration, tax payment, tax refunds, electronic tax transactions, and taxpayer compliance management, including the implementation of a risk-based tax administration approach.
Circular No. 89/2026/TT-BTC took effect on 1 July 2026.
Check it out below.
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Lam Le
Partner - Head of Tax and Consulting Services