We are pleased to update you on the key changes introduced under Circular No. 89/2026/TT-BTC, which provides guidance on tax administration under Decree No. 252/2026/ND-CP. The new Circular introduces risk-based taxpayer classification, revised VAT and PIT declaration periods, simplified tax finalization and tax allocation procedures, enhanced VAT refund procedures, and expanded online and remote tax examinations. These changes are expected to strengthen digitalized and data-driven tax administration while increasing the importance of data quality, tax compliance and timely explanations by businesses.
At Grant Thornton Vietnam, we are dedicated to keeping our clients informed and proactively prepared for legal changes.
If you have any questions or need assistance navigating these changes, please don’t hesitate to contact us. Our expert team is here to provide you with tailored advice and support.
Grant Thornton Vietnam’s Newsletter
Grant Thornton Vietnam’s Newsletter
