Circular No. 110/2026/TT-BTC Removes Legacy Rules Covering Tax Incentives, VAT, Tax Enforcement and Administrative Procedures
Vietnam’s Ministry of Finance has issued Circular No. 110/2026/TT-BTC, formally repealing 22 circulars and three decisions previously issued in the tax sector.
The new circular was issued on July 28, 2026, and will take effect from September 12, 2026.
According to Article 1 of the circular, the withdrawn instruments date from 1991 to 2019 and cover areas such as natural resource tax, profit tax, agricultural land tax, financial leasing, software-sector incentives, personal income tax, value-added tax, corporate income tax, tax debt enforcement and taxpayer administrative procedures.
The repeal requires businesses and tax professionals operating in Vietnam to ensure that internal compliance manuals, historical tax references and advisory materials no longer rely on regulations that will cease to remain in force.
Legacy Tax Regulations Removed from the Framework
Several repealed instruments were introduced under tax laws or administrative systems that have since been replaced or substantially revised.
The oldest regulation being withdrawn is Circular No. 69-TC/TCT, issued on November 27, 1991. It guided the transition from forest maintenance charges to natural resource tax on the exploitation of natural forest products.
The Ministry is also repealing:
- Circular No. 75A-TC/TCT on the former Law on Profit Tax.
- Circular No. 48/1998/TT-BTC, which amended the earlier profit tax guidance.
- Circular No. 24/2002/TT-BTC on tax obligations for financial leasing activities.
- Circular No. 02/2004/TT-BTC on writing off certain tax debts of business households and individual businesspersons.
The formal withdrawal of these instruments helps remove older rules that may no longer correspond with Vietnam’s current tax legislation and administrative structure.
Tax Incentives and Temporary Relief Circulars Repealed
Circular No. 110/2026/TT-BTC also repeals several regulations that introduced tax incentives or temporary relief measures for specific industries and economic periods.
These include:
- Circular No. 95/2004/TT-BTC on financial support and tax incentives for agriculture, forestry, fisheries, salt production and processing industries.
- Circular No. 123/2004/TT-BTC on tax incentives for software enterprises.
- Circular No. 114/2007/TT-BTC, which amended Circular No. 95/2004/TT-BTC.
- Circular No. 83/2012/TT-BTC on exemptions, reductions and deferment of certain state-budget payments.
- Circular No. 175/2012/TT-BTC on extensions of VAT payment.
- Circular No. 16/2013/TT-BTC on extensions and reductions under an earlier government economic-support resolution.
Businesses that previously received or evaluated benefits under these provisions should verify the current legal basis for any continuing tax treatment.
Periodic Internal Audit Services can help companies identify outdated regulations embedded in compliance checklists, accounting manuals and historical tax positions.
Personal Income Tax, VAT and Corporate Tax Rules Affected
The withdrawn list includes several regulations concerning personal income tax, value-added tax and corporate income tax.
Among them are:
- Circular No. 160/2009/TT-BTC on personal income tax exemptions for 2009.
- Circular No. 175/2010/TT-BTC amending earlier personal income tax guidance.
- Circular No. 35/2011/TT-BTC on VAT for telecommunications services.
- Circular No. 128/2011/TT-BTC on VAT and corporate income tax for public healthcare establishments.
- Circular No. 120/2011/TT-BTC on exemption and reduction of agricultural land use tax.
The affected instruments were linked to specific periods, sectors or earlier legislative frameworks. Their repeal means taxpayers should rely on currently effective tax laws and implementing guidance for transactions arising after the new circular takes effect.
Tax Enforcement Regulations Withdrawn
Vietnam’s Ministry of Finance is also repealing Circular No. 215/2013/TT-BTC, which provided guidance on enforcing tax administrative decisions.
Circular No. 87/2018/TT-BTC, which amended that enforcement framework, is also included in the repeal.
Businesses facing tax recovery proceedings, administrative enforcement or historical tax disputes should confirm which current regulations govern their matter.
The announcement supplied does not specify transitional treatment for cases already being handled under the repealed instruments. Affected taxpayers may therefore need case-specific legal and tax advice.
Rules on Enterprise Identification and Industrial Zones Included
Other repealed circulars concern administrative and sector-specific matters, including:
- Circular No. 127/2015/TT-BTC on enterprise identification numbers and assignment of newly established enterprises to tax authorities.
- Circular No. 160/2013/TT-BTC on the printing, issuance and use of stamps for liquor products.
- Circular No. 43/2019/TT-BTC relating to the management of industrial parks and economic zones.
Companies operating in regulated industries should review whether licences, internal procedures or compliance systems still refer to these instruments.
Accurate Bookkeeping Services and organised regulatory records can make it easier to locate and replace outdated legal references.
Three Ministry of Finance Decisions Repealed
Circular No. 110/2026/TT-BTC also repeals three decisions:
- Decision No. 1042/1998/QD-BTC, which introduced tax receipt forms.
- Decision No. 18/2007/QD-BTC, concerning the printing, issuance, use and management of electronic airline tickets.
- Decision No. 78/2007/QD-BTC, which governed taxpayer guidance, responses to tax-policy questions and administrative procedures under the one-stop-shop mechanism.
The repeal reflects changes in Vietnam’s tax administration, including the transition towards electronic systems, updated filing procedures and newer regulatory frameworks.
Complete List of the 22 Repealed Circulars
The circulars being withdrawn are:
- Circular No. 69-TC/TCT
- Circular No. 75A-TC/TCT
- Circular No. 48/1998/TT-BTC
- Circular No. 105/2000/TT-BTC
- Circular No. 24/2002/TT-BTC
- Circular No. 02/2004/TT-BTC
- Circular No. 95/2004/TT-BTC
- Circular No. 123/2004/TT-BTC
- Circular No. 114/2007/TT-BTC
- Circular No. 160/2009/TT-BTC
- Circular No. 175/2010/TT-BTC
- Circular No. 35/2011/TT-BTC
- Circular No. 120/2011/TT-BTC
- Circular No. 128/2011/TT-BTC
- Circular No. 83/2012/TT-BTC
- Circular No. 175/2012/TT-BTC
- Circular No. 16/2013/TT-BTC
- Circular No. 160/2013/TT-BTC
- Circular No. 215/2013/TT-BTC
- Circular No. 127/2015/TT-BTC
- Circular No. 87/2018/TT-BTC
- Circular No. 43/2019/TT-BTC
What Businesses Should Do Before September 12
Companies operating in Vietnam should consider carrying out a focused review before the repeal takes effect.
Key actions include:
- Updating internal tax and legal databases.
- Removing repealed instruments from compliance manuals.
- Reviewing tax opinions that rely on older circulars.
- Checking accounting and tax software configurations.
- Updating employee training materials.
- Reviewing historical incentives, exemptions and tax deferrals.
- Confirming the current legal basis for tax enforcement procedures.
- Checking contracts and internal policies for outdated references.
Businesses with cross-border structures or sector-specific licences may also benefit from a broader Business Advisory review to ensure consistency across tax, accounting and regulatory records.
Historical Transactions May Still Require Separate Analysis
The formal repeal of a regulation does not automatically determine the tax treatment of transactions completed while that regulation was effective.
Historical tax periods, previously granted incentives, ongoing inspections and unresolved disputes may still need to be examined under the law applicable at the relevant time.
The source announcement does not provide detailed transitional rules. Businesses should therefore avoid assuming that the repeal automatically cancels past obligations, rights or assessments.