Circular on tax registration No. 90/2026/TT-BTC

● In force

Circular on tax registration, effective from 1 July 2026: procedures for issuing, changing, suspending, reactivating and terminating tax codes from that date are governed by this document.

Number
90/2026/TT-BTC
Document type
Circular
Issued by
Ministry of Finance
Effective
1 July 2026
Status
In force
Area
Tax registration

Who should read this document

Relation to other documents

Documents with the same scope, to read alongside it:

This is a suggested pair of documents to read side by side; it does not state that this document has been replaced in full or in part. Which document has expired, and from which date, is set out in the implementation provisions of the newer document.

Read the original on the official portal

  1. Open the national legal documents database, the Official Gazette, or the documents page of the Ministry of Finance.
  2. Type the exact number 90/2026/TT-BTC into the search box.
  3. 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 90/2026/TT-BTC:

When a Vietnamese supplier's tax code status changes: what to do with contracts, invoices and input VATUsing Vietnamese public company data responsibly: sources, freshness and personal data limitsVietnam tax compliance calendar for foreign-invested companies: every recurring deadline in one yearThe personal income tax calendar for expatriates and their employers in Vietnam: arrival, year end and departureSetting up the tax calendar for a new Vietnamese subsidiary: first-year deadlines, financial year choice and holidaysRunning PIT on payroll at a foreign-invested company: withholding, family deductions and dependantsForeign contractor tax in Vietnam: who pays it, what it covers and how the VAT and CIT parts workWithholding, declaration or hybrid: choosing how foreign contractor tax is paid in Vietnam

101 articles across the network mention 90/2026/TT-BTC (in Vietnamese).

Documents in the same area

Circular 86/2024/TT-BTCCircular on tax registrationOfficial Dispatch 18/CD-CTOfficial Dispatch on the 2026 tax code clean-up campaign

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Questions and answers

Is Circular 90/2026/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 90/2026/TT-BTC?

Type the exact number "90/2026/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.