|
MINISTRY
OF FINANCE
OF VIETNAM
-------
|
THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
|
|
No.
158/2025/TT-BTC
|
Hanoi,
December 31, 2025
|
CIRCULAR
ON ELABORATION OF THE GOVERNMENT’S DECREE NO. 360/2025/ND-CP
DATED DECEMBER 31, 2025 ON ELABORATION OF THE LAW ON SPECIAL CONSUMPTION TAX
Pursuant to the Law on excise
tax No. 66/2025/QH15;
Pursuant to Decree No.
360/2025/ND-CP dated December 31, 2025 of the Government on elaboration of the
Law on Excise Tax;
Pursuant to Decree No.
29/2025/ND-CP dated February 24, 2025 of the Government on the functions,
tasks, powers and organizational structure of the Ministry of Finance, as
amended by Decree No. 166/2025/ND-CP dated June 30, 2025 of the Government;
At the proposal of the Director
General of the Department of Management and Supervision of Tax, Fee and Charge
Policies;
The Minister of Finance
promulgates a Circular on elaboration of Decree No. 360/2025/ND-CP dated
December 31, 2025 of the Government on elaboration of the Law on Excise Tax.
Article 1.
Scope
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Article 2.
Regulated entities
Regulated entities of this Circular
shall be determined in accordance with Article 2 of Decree No. 360/2025/ND-CP.
Article 3.
Dossiers for determination of cases not subject to excise tax
Dossiers for determination of cases
not subject to excise tax applicable to goods prescribed in Article 4 of Decree
No. 360/2025/ND-CP shall be based on tax declaration dossiers or customs
dossiers prepared by taxpayers in accordance with the law on tax administration
and the law on customs. In certain cases, at the request of tax authorities,
taxpayers shall present the following dossiers:
1. For goods manufactured,
processed or outsourced for processing by organizations or individuals and
directly exported abroad, as prescribed in Clause 1 Article 4 of Decree No.
360/2025/ND-CP, organizations or individuals shall have the following dossiers:
a) Sales contracts or processing
contracts with foreign parties, enclosed with appendices to processing
contracts (if any), or outsourcing contracts enclosed with appendices to
processing contracts (if any).
b) Export sales invoices or
processing fee invoices.
c) Non-cash payment documents in
accordance with Decree No. 181/2025/ND-CP dated July 1, 2025 of the Government
on elaboration of the Law on Value-Added Tax.
2. For goods exported by
organizations or individuals that sell directly or entrust export to
organizations or individuals engaged in export business for export abroad under
economic contracts, as prescribed in Clause 1 Article 4 of Decree No. 360/2025/ND-CP,
organizations or individuals shall have the following dossiers:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Sales invoices or delivery
invoices for entrusted export goods.
c) Contract liquidation minutes
(full or partial liquidation) of export goods sales contracts or export
entrustment contracts, clearly specifying the following contents: names,
quantities, types, categories and selling prices of goods actually exported;
payment methods; amounts and numbers and dates of non-cash payment documents
for export goods paid by foreign buyers to exporting organizations or individuals;
amounts and numbers and dates of payment documents between manufacturing
organizations or individuals and exporting organizations or individuals or
export-entrusted organizations or individuals; numbers and dates of export
contracts and customs declarations for exported goods.
For goods purchased by export
enterprises or entrusted for export but not exported and instead consumed
domestically, organizations or individuals that have export goods shall declare
and pay excise tax on such goods upon domestic consumption (sale).
3. For goods temporarily imported
for re-export or temporarily exported for re-import, as prescribed in Clause 2
Article 4 of Decree No. 360/2025/ND-CP, organizations or individuals shall have
the following dossiers:
a) Licenses for temporary import
for re-export, licenses for temporary export for re-import, or licenses for
temporary import for re-export or temporary export for re-import in accordance
with the law on foreign trade management.
b) Contracts, agreements or
documents evidencing the purpose of temporary import for re-export or temporary
export for re-import in accordance with the law on customs.
Taxpayers shall declare relevant
information in customs declarations and submit documents included in the
dossiers in accordance with the law on customs.
4. For goods taken abroad for sale
at trade fairs, exhibitions, product promotion events, or diplomatic, sports,
cultural or artistic events, organizations or individuals shall have the
following dossiers:
a) Invitations or registration
documents for participation in trade fairs, exhibitions, product promotion
events, or diplomatic, sports, cultural or artistic events.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) Payment documents for goods sold
at trade fairs or exhibitions; in cases where goods are sold for cash exceeding
the prescribed threshold, such transactions must be declared to the customs
authority, and bank deposit documents evidencing remittance of cash into a bank
account must be provided in accordance with current regulations.
5. For passenger automobiles and
four-wheeled motor vehicles for passenger transport that are not registered for
circulation and operate only within confined areas such as amusement parks,
recreational, sports areas, historical relic sites, hospitals and schools, and
other imported specialized automobiles as prescribed in Clause 6 Article 4 of
Decree No. 360/2025/ND-CP, importing organizations or individuals and
organizations or individuals entrusted with importation shall present or
provide to the customs authority where the import declaration is registered the
following information and dossiers:
a) Information lookup on the
organization or individual via the National Business Registration Portal,
demonstrating that the importing or entrusted-importing entity is legally
operating and has business functions related to amusement parks, recreation,
sports, historical relics, hospitals or schools, or a written certification of
other specialized purposes.
b) The taxpayer shall declare
information in the customs declaration and submit documents included in the
customs dossier in accordance with customs law; such declaration shall include
information that the vehicle operates only within confined areas using the
syntax “#restricted area#” in the Goods Description field of the customs
declaration.
c) Sales contracts; or import
entrustment contracts in cases of entrusted importation between the
organization or individual having imported goods and the organization or
individual entrusted with importation.
d) Written certification of
specialized automobiles serving national security or defense purposes issued by
the Ministry of Public Security or the Ministry of National Defense, as
applicable; and written certification of other specialized automobiles issued
by the Ministry of Construction for other specialized vehicles.
6. For domestically manufactured
passenger automobiles and four-wheeled motor vehicles for passenger transport
that are not registered for circulation and operate only within confined areas,
and other domestically manufactured specialized automobiles as prescribed in
Clause 6 Article 4 of Decree No. 360/2025/ND-CP, manufacturing organizations or
individuals shall present or provide the following information and dossiers:
a) Information lookup on the
organization or individual via the National Business Registration Portal,
demonstrating that the purchasing organization or individual is legally
operating and has business functions related to amusement parks, recreation,
sports, historical relics, hospitals or schools, or a written certification of
other specialized purposes.
b) The taxpayer shall declare
information on invoices and submit documents included in the dossier in
accordance with tax administration law; such declaration shall include
information that the vehicle operates only within confined areas using the
syntax: “#restricted area#” in the Name of goods or services field of the
invoice
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
d) Written certification of
specialized automobiles serving national security or defense purposes issued by
the Ministry of Public Security or the Ministry of National Defense, as
applicable; and written certification of other specialized automobiles issued
by the Ministry of Construction for other specialized vehicles.
7. Dossiers prescribed in this
Article shall be originals, certified true copies, or copies bearing the seal
of the enterprise or business organization/individual. Where relevant parties
issue, use and store dossiers in electronic form, electronic dossiers shall be
used in accordance with regulations.
Article 4.
Refund of excise tax on biofuel gasoline
1. For enterprises licensed to
produce biofuel gasoline, dossiers for application for refund of excise tax
shall include:
a) Application for refund of excise
tax on biofuel gasoline using Form No. 01a/DNHT provided in the Appendix
enclosed with this Circular.
b) Copy of a document issued by a
competent state authority certifying that the taxpayer is permitted to produce
biofuel gasoline, to be submitted with the first application for excise tax
refund.
2. Procedures for refund of excise
tax shall be implemented in accordance with tax administration law.
Article 5.
Entry into force
1. This Circular comes into force
as of January 1, 2026.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a) Circular No. 195/2015/TT-BTC
dated November 24, 2015 of the Ministry of Finance on guidelines for the
implementation of Decree No. 108/2015/ND-CP dated October 28, 2015 of the
Government on elaboration of the Law on excise tax and the Law on amendments to
certain articles of the Law on excise tax.
b) Circular No. 20/2017/TT-BTC
dated March 6, 2017 of the Ministry of Finance on amendments to Clause 2
Article 8 of Circular No. 195/2015/TT-BTC (as amended by Circular No.
130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance).
3. Annuls the provisions in Article
2 of Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of
Finance on guidelines for Decree No. 100/2016/ND-CP dated July 1, 2016 of the
Government on elaboration of the Law on amendments to certain articles of the
Law on Value-Added Tax, the Law on excise tax and the Law on Tax
Administration, and amendments to certain articles of tax-related Circulars.
4. Where legal normative documents
cited in this Circular are amended, supplemented or replaced, implementation
shall be in accordance with the amended, supplemented or replacement documents.
5. During implementation, if
difficulties or problems arise, organizations and business individuals are
requested to promptly report to the Ministry of Finance for timely
resolution./.
PP.
MINISTER
DEPUTY MINISTER
Cao Anh Tuan
Appendix
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Form
No. 01a/DNHT
(Enclosed with Circular No. 158/2025/TT-BTC dated December 31, 2025 of
the Minister of Finance)
NAME
OF ORGANIZATION/INDIVIDUAL
……………….
-------
THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No.
…………..
[Location].......,
[date]..................
APPLICATION
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
[01] Case of post-refund
inspection: □
Case of pre-refund inspection: □
To:
……………………………… (name of the competent refunding authority)
I. Information on the
organization/individual applying for the refund
[02] Taxpayer’s name:
.............................................................................................
[03] Tax identification number:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
[04] Citizen ID/Passport No.
……………………………………… Date of issue: …../…../……..
Place of issue: ……………………………….
Nationality: ............................................................
[05] Address:
.................................................................................................................
[06] Commune/Ward/Special zone:
……………………………. [07] Province/City: .........................
[08] Telephone: ………………………………………..
[09] Fax: ..........................................
[10] Email: ..................................................................................................................
[11] Name of tax agent (if any):
[12] Tax identification number:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
[13] Address: .................................................................................................................
[14] Commune/Ward/Special zone:
……………………………….. [15] Province/City: .....................
[16] Telephone: …………………………………………..
[17] Fax: .......................................
[18] Email:
..................................................................................................................
[19] Tax agency contract: No.
…………………………… date ............................................
II. Contents of the application
for refund of state budget revenues
1. Information on the amount
requested for refund
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
No.
Type
of tax
Refund
claim period
Amount
of overpaid tax (as at the time of refund request)
Amount
of excise tax on mineral gasoline raw materials already requested for refund
in the excise tax return
Amount
requested for refund
Reason
for refund request
(1)
(2)
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
(4)
(5)
(6)
(7)
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Total
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2. Refund method requested
a) Offset against amounts payable
to the State Budget
Unit:
Vietnamese dong
No.
Amount
payable to the State Budget (type of tax/penalty)
Collecting
authority
Time
of occurrence (tax period)
Collection
decision / Customs declaration
Paid
into account
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Tax
authority
Customs
authority
Other
authority
No.
Date
State
budget revenue
Provisional
revenue
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
(2)
(3)
(4)
(5)
(6)
(7)
(8)
[9]
(10)
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Subtotal by tax type, collecting
authority, tax period
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Total
Total amount paid to the State Budget
(in words):
.........................................................................
b) Direct refund
Refund amount: In figures:
...........................................................................................
In words: ...................................................................................................................
Refund method:
□ Bank transfer Account holder’s
name:
.............................................................................................
Account No.: …………………………… at Bank
(State Treasury) ........................................
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Recipient’s name:
....................................................................................................
Citizen ID/Passport No. ……………….
Date of issue: ……..……/…………../...............................
Place of issue:
.....................................................................................................................
Place of receipt of the tax refund:
State Treasury ........................................................
III. Enclosed documents
(specify name of document, original/copy)
1.
...............................................................................................................................
2. ...............................................................................................................................
I hereby certify that the declared
information is true and accurate and take full legal responsibility for the
declared data./.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Full name: ……………………………..
Practicing certificate No. ……………
TAXPAYER
or LAWFUL REPRESENTATIVE OF THE TAXPAYER
(Signature, full name, title and seal, if any)
Notes:
- Refund claim period: Where a
refund is requested for multiple months or years, clearly specify from month …
year … to month … year …
- “Reason for refund request”:
Clearly state the request for refund of excise tax in accordance with the
relevant point, clause and article of the applicable legal normative document.
- “Collection decision/Customs
declaration”: Specify the administrative decision of the competent authority or
the customs declaration with outstanding tax payable to the State Budget.
- “Paid into account”: Mark “V” in
the relevant account column.
- KBNN: State Treasury.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.