Circular on compliance management and risk management No. 94/2026/TT-BTC
● In forceCircular on compliance management and risk management in tax administration, effective from 1 July 2026 — the foundation for tax authorities to classify taxpayers by data and select files for inspection.
- Number
- 94/2026/TT-BTC
- Document type
- Circular
- Issued by
- Ministry of Finance
- Effective
- 1 July 2026
- Status
- In force
Who should read this document
- Enterprise owner, chief accountant — read to understand how you are viewed through the data
- Enterprise with prolonged losses, revenue with sharp fluctuations
Read the original on the official portal
- Open the national legal documents database, the Official Gazette, or the documents page of the Ministry of Finance.
- Type the exact number 94/2026/TT-BTC into the search box.
- Check the number, title and date of issue on the result; look at the legal status and any amending documents listed with it.
Copies on unofficial websites may miss amendments and supplements - use the text on the official portal when you need to cite it. The official text is in Vietnamese.
Explainer articles
TaxDatum guides in English that mention 94/2026/TT-BTC:
27 articles across the network mention 94/2026/TT-BTC (in Vietnamese).
Documents in the same area
Questions and answers
Is Circular 94/2026/TT-BTC still in force?
According to the library's cross-check, this document is currently applied (effective: 1 July 2026). A document in force may still be amended after the date the library recorded it, so check its status again in the official legal documents database before relying on it for a real case.
Where can I read the original text of Circular 94/2026/TT-BTC?
Type the exact number "94/2026/TT-BTC" into the search box of the national legal documents database, the Official Gazette or the documents page of the issuing body. Check the number, title and date of issue on the result before reading; copies on unofficial websites may miss amendments. The official text is in Vietnamese.
Does this page give specific articles, penalty amounts or deadlines?
No. The page only summarises the document's scope in plain words and shows who should read it. Specific articles, amounts and deadlines must be read in the original text in force at the time the obligation arises.
How do I know which document applies to an older case?
Identify the date the obligation arose or the tax period of the case, then read the implementation and transitional provisions of the newer document with the same scope. Transactions and filing periods before and after the effective date of a new document may need two different documents; when in doubt, ask the managing tax office.
Reference content: summarises the document's scope in plain words, does not give specific articles, penalty amounts or deadlines, and may not yet reflect new documents. TaxDatum.com is run by a private company and is not a government portal.