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Category: Circular

Number Content Summary Validity
91/2026/TT-BTC

Circular No. 91/2026/TT-BTC on elaboration of the Law on Tax Administration and Decree No. 254/2026/ND-CP on elaboration of and measures for guidance of implementation of the Law on Tax Administration No. 108/2025/QH15 on electronic invoices and e-records

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Effective from: 01/07/2026
Effective to: No expiration
Status: In effect
87/2026/TT-BTC

Circular No. 87/2026/TT-BTC on elaboration of the Law on Personal Income Tax and Government’s Decree No. 253/2026/ND-CP on elaboration of and measures for implementation of the Law on Personal Income Tax

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Effective from: 01/07/2026
Effective to: No expiration
Status: In effect
93/2026/TT-BTC

Circular No. 93/2026/TT-BTC on the printing, issuance, management and use of e-stamps for alcohol and tobacco products

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Effective from: 01/07/2026
Effective to: No expiration
Status: In effect
01/2026/TT-BCT

Circular No. 01/2026/TT-BCT on providing detailed regulations and guidance on certain Articles of the Law on Chemicals and Decree No. 26/2026/ND-CP providing detailed regulations and guidance on certain Articles of the Law on Chemicals regarding the management of chemical-related activities and hazardous chemicals in products and goods

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Effective from: 17/01/2026
Effective to: No expiration
Status: In effect
91/2025/TT-BTC

Circular No. 91/2025/TT-BTC on account finalization forms and charts

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Effective from: 26/09/2025
Effective to: No expiration
Status: In effect
10/2025/TT-BTP

Circular No. 10/2025/TT-BTP on amendments to Circular No. 10/2020/TT-BTP promulgating and providing instructions for completion, use, management and storage of adoption registers and set forms of adoption documentation and applications, as amended and supplemented by Circular No. 07/2023/TT-BTP

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Effective from: 04/08/2025
Effective to: No expiration
Status: In effect
11/2025/TT-BNG

Circular No. 11/2025/TT-BNG dated July 31, 2025 on forms of documents and detailed guidelines on certain regulations on consular authentication and consular legalization

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Effective from: 03/08/2025
Effective to: No expiration
Status: In effect
17/2026/TT-BNNMT

Circular No. 17/2026/TT-BNNMT on amendments to Circular No. 25/2018/TT-BNNPTNT on procedures for risk assessment of and license for import of live aquatic animals and plants amended by Circular No. 01/2022/TT-BNNPTNT on amendments to circulars in aquaculture

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Effective from: 10/03/2026
Effective to: No expiration
Status: In effect
16/2026/TT-BNNMT

Circular No. 16/2026/TT-BNNMT on management of management of aquatic breeds, aquafeed, and aquaculture environmental remediation products

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Effective from: 09/03/2026
Effective to: No expiration
Status: In effect
11/2026/TT-BNNMT

Circular No. 11/2026/TT-BNNMT on management and operation of National registry system for greenhouse gas emission quotas and carbon credits

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Effective from: 30/03/2026
Effective to: No expiration
Status: In effect
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