Category: Circular

Number Content Summary Validity
26/2026/TT-BTC

Circular No. 26/2026/TT-BTC on elaboration and guidance on enforcement of some articles of the Government’s Decree No. 73/2026/ND-CP on elaboration and guidelines for enforcement of Law on State Budget

Effective from: 25/03/2026
Effective to: No expiration
Status: In effect
30/2026/TT-BTC

Circular No. 30/2026/TT-BTC on fee amounts, collection and remittance regime for appraisal fees for issuance of electricity operation licenses

Effective from: 11/05/2026
Effective to: No expiration
Status: In effect
31/2026/TT-BTC

Circular No. 31/2026/TT-BTC on delegation of powers to implement certain state management tasks and powers of the Ministry of Finance

Effective from: 27/03/2026
Effective to: No expiration
Status: In effect
28/2026/TT-BTC

Circular No. 28/2026/TT-BTC on fee amounts, collection and payment of fees and charges in the field of exit, entry, transit, and residence in Vietnam

Effective from: 01/04/2026
Effective to: No expiration
Status: In effect
32/2026/TT-BTC

Circular No. 32/2026/TT-BCT on guidance on value added tax, corporate income tax, and personal income tax for trading, transfer, and business of crypto assets

Effective from: 01/07/2026
Effective to: No expiration
Status: In effect
39/2026/TT-BTC

Circular No. 39/2026/TT-BTC on fee amounts, collection and payment of fees and charges applicable at inland waterway ports and terminals

Effective from: 01/04/2026
Effective to: No expiration
Status: In effect
41/2026/TT-BTC

Circular No. 41/2026/TT-BTC on providing guidelines on tax declaration, withholding, payment and finalization on the cryptoasset market

Effective from: 06/04/2026
Effective to: No expiration
Status: In effect
40/2026/TT-BTC

Circular No. 40/2026/TT-BTC on exemption from certain fees and charges to support production and business in transport sector

Effective from: 07/04/2026
Effective to: No expiration
Status: In effect
43/2026/TT-BTC

Circular No. 43/2026/TT-BTC on amendments to Circular No. 202/2014/TT-BTC on guidelines for the method of preparation and presentation of consolidated financial statements

Effective from: 20/04/2026
Effective to: No expiration
Status: In effect
46/2026/TT-BTC

Circular No. 46/2026/TT-BTC on guidance on judicial assessment in the financial field

Effective from: 01/05/2026
Effective to: No expiration
Status: In effect
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