New Tax Administration Regulations (Effective 01 July 2026)

On 10 December 2025, the National Assembly enacted the Law on Tax Administration No. 108/2025/QH15 (“TAL 2025”), marking a significant milestone in Vietnam’s ongoing tax administration reform. The law takes effect from 1 July 2026, except for certain provisions applicable to business households and individual businesses that became effective from 1 January 2026.

To facilitate the implementation of TAL 2025, the Government subsequently issued Decree No. 252/2026/ND-CP (“Decree 252”) on 30 June 2026, providing detailed implementation guidance, followed by Circular No. 90/2026/TT-BTC (“Circular 90”), which replaces Circular No. 86/2024/TT-BTC and provides updated guidance on tax registration procedures.

Taken together, TAL 2025, Decree 252 and Circular 90 introduced a more digitalised, integrated and risk-based tax administration framework in Vietnam. The reforms strengthen electronic tax administration, inter-agency data sharing and risk-based compliance monitoring, while introducing significant changes to e-commerce and digital tax administration, tax registration, filing, payment, refunds and enforcement.

Circular 90 also updates tax registration forms and procedures and supports the transition to using the Personal Identification Number (“PIN”) as the taxpayer identification number for individuals.

This Tax Alert summarises the key developments under the new framework and highlights their practical implications for taxpayers operating in Vietnam.