According to the Circular, crypto-asset service providers and organizations established and operating in accordance with the laws of Vietnam, which conduct transactions, transfers, or business activities involving crypto assets in the crypto-asset market in Vietnam, shall carry out tax declaration, payment, and settlement as follows:
(1) Value-added tax (VAT)
Service providers and organizations established and operating in accordance with the laws of Vietnam, engaging in activities specified in Clause 2 Article 3 of Circular No. 32/2026/TT-BTC on guidelines on value-added tax, corporate income tax, and personal income tax applicable to crypto-asset transactions, transfers, and business activities, shall declare and pay VAT as follows:
- VAT declaration dossiers shall comply with Section 2 of Appendix I - List of Tax Declaration Dossiers issued together with Decree No. 126/2020/ND-CP amended by Decree No. 373/2025/ND-CP;
- Forms of VAT declaration dossiers shall follow Section II - Forms of VAT Declaration Dossiers of Appendix II - List of Forms of Tax Declaration Dossiers issued together with Circular No. 80/2021/TT-BTC and Decree No. 126/2020/ND-CP amended by Circular No. 40/2025/TT-BTC.
(2) Corporate income tax (CIT)
- CIT declaration dossiers shall comply with Section 7 of Appendix I - List of Tax Declaration Dossiers issued together with Decree No. 126/2020/ND-CP amended by Decree No. 373/2025/ND-CP;
- Forms of CIT declaration dossiers shall follow Section VI - Forms of CIT Declaration Dossiers of Appendix II - List of Forms of Tax Declaration Dossiers issued together with Circular No. 80/2021/TT-BTC amended by Circular No. 40/2025/TT-BTC Circular No. 94/2025/TT-BTC and Circular No. 21/2026/TT-BTC;
- Service providers and organizations established and operating in accordance with the laws of Vietnam must determine the quarterly provisional CIT payable and remit such tax to the state budget in accordance with Clause 6 Article 8 of Decree No. 126/2020/ND-CP amended by Decree No. 91/2022/ND-CP The provisional CIT paid shall be offset against the CIT payable upon annual tax settlement. No later than the last day of the third month from the end of the calendar year or fiscal year, such organizations must submit the annual tax settlement dossier.
Service providers and organizations established and operating in accordance with the laws of Vietnam shall submit tax declaration dossiers electronically. The authority responsible for receiving and processing tax declaration dossiers is the tax authority that directly manages the taxpayer. Deadlines for submission of tax declaration dossiers and tax payment shall comply with Chapters IV and VI of the Law on Tax Administration 2019 and its guiding documents.
See more details in Circular No. 41/2026/TT-BTC effective as of April 6, 2026.
>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE
Above are the summary and notification of new documents for customers of THU VIEN PHAP LUAT. For more information, please send an email to [email protected].
1.192