According to the Circular, a taxpayer owing tax arrears in the case specified in Point b Clause 2 Article 65 of Decree No. 252/2026/ND-CP may apply to pay such tax arrears by installments and shall undertake to make installment payments within the following limits:
- From VND 500 million to under VND 1 billion: the maximum installment payment period shall not exceed 3 months.
- From VND 1 billion to under VND 2 billion: the maximum installment payment period shall not exceed 6 months.
- VND 2 billion or more: the maximum installment payment period shall not exceed 12 months.
The mentioned installment payment period shall commence on the date the competent authority issues its written approval and must fall within the validity period of the letter of guarantee.
Where the installment payment period has expired, but the taxpayer has not yet fulfilled its obligations, including the tax arrears and any accrued late-payment interest, the guaranteeing credit institution shall pay the entire outstanding amount on behalf of the taxpayer in accordance with Point b Clause 2 Article 65 of Decree No. 252/2026/ND-CP.
An application for payment of tax arrears by installments shall comprise:
- The taxpayer’s written request for payment of tax arrears by installments, made using Form No. 17 in Appendix II or Form No. 47 in Appendix I enclosed with Circular No. 86/2026/TT-BTC;
- A letter of guarantee issued by a credit institution for tax arrears proposed to be paid by installments. In the case of an electronic guarantee, the taxpayer is not required to submit this letter-of-guarantee document.
Processing time limit (from receipt of a complete application):
- 1 working day: for applications processed by Teams under a Sub-department;
- 2 working days: for applications falling under the competence of the Director of a Regional Customs Sub-department or specialized units under the Department;
- 3 working days: for applications falling under the competence of the Director of the Customs Department.
See more details in Vietnam’s Circular No. 86/2026/TT-BTC effective as of July 1, 2026.
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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].
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