Quick update: Circular 89/2026/TT-BTC on Tax Administration

On 30 June 2026, the Ministry of Finance issued Circular No. 89/2026/TT-BTC ("Circular 89"), effective from 1 July 2026, providing detailed guidance on the implementation of tax administration regulations under the new Law on Tax Administration and Decree 252. Circular 89 simultaneously replaces, consolidates and updates a number of previous guiding documents on tax administration, including Circular 80/2021/TT-BTC, Circular 19/2021/TT-BTC and related amending documents, while also abolishing Circular 103/2014/TT-BTC on tax administration for foreign contractors.