Circular No. 94/2025/TT-BTC amends Circular No. 80/2021/TT-BTC as follows:
- Amendments to Clause 2 Article 27 of Circular No. 80/2021/TT-BTC:
+ Responsibility for receiving and processing applications for tax refund according to tax laws
++ Supervisory tax authorities shall receive and process the applications for tax refunds prescribed specified in Clause 1 of this Article (except in cases specified in Point b Clause 2 Article 27 of Circular No. 80/2021/TT-BTC).
++ Provincial Tax Offices where the taxpayer declares VAT for an investment project, as prescribed in Point a Clause 1 Article 11 of Decree No. 126/2020/ND-CP shall receive and process tax refund applications for that investment project.
++ Supervisory tax authorities shall receive and process applications for refund of input VAT that remains after deduction upon dissolution or bankruptcy of business establishments.
- Clause 3 Article 36 and Clause 2 Article 38 of Circular No. 80/2021/TT-BTC are annulled.
- Supplements to information fields on the forms enclosed with Circular No. 80/2021/TT-BTC (amended by Circular No. 40/2025/TT-BTC dated June 13, 2025):
The phrase “Định danh cá nhân” (Personal identification) is added to information fields containing the phrases “CMND”, “CCCD”, “Chứng minh nhân dân”, “Chứng minh thư”, “Căn cước công dân”, “Thẻ căn cước công dân”, “Thẻ căn cước”, and “Giấy chứng minh nhân dân” (all mean “ID card”) in the forms enclosed with Circular No. 80/2021/TT-BTC.
Information field [02a] – Personal identification number is added to Form No. 01/MGTH.
Information field [05a] - Personal identification number is added to Form No. 02/KK-TNCN Form No. 02/QTT-TNCN Form No. 04/CNV-TNCN Form No. 04/ĐTV-TNCN Form No. 04/NNG-TNCN and Form No. 03/TKTH-SDDPNN.
Note: For VAT refund dossiers of taxpayers managed by the Taxation Sub-departments (now Commune-level Tax Offices) and received by Taxation Sub-departments (now Commune-level Tax Offices) or the Department of Taxation (now Provincial Tax Offices) that have yet to be processed due to pending verification results from competent state authorities, the tax authority currently processing such applications shall be responsible for continuing the processing.
See more details in Circular No. 94/2025/TT-BTC of Vietnam, effective as of October 14, 2025.
>> 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].
2.870