Vietnam Circular 110/2026: Tax Rules Repealed
Vietnam’s tax regulations have developed over many years, with older guidance issued to address specific policies and administrative needs. As the legal framework changes, some of those earlier documents may no longer be needed.
Circular No. 110/2026/TT-BTC, issued by Vietnam’s Ministry of Finance on July 28, 2026, took effect on September 12, 2026. It repeals 22 circulars and three decisions previously issued by the Minister of Finance in the field of taxation.
For businesses operating in Vietnam, the change is a useful reminder to distinguish between regulations that have been formally repealed and the requirements that continue to apply to their operations.
What Does Circular 110/2026/TT-BTC Change?
The circular formally repeals a group of earlier tax-related documents. These cover different subjects and were issued over several decades.
The documents include older guidance on natural resource tax, profit tax, tax obligations associated with financial leasing, and certain tax relief measures. The list also includes decisions concerning tax receipts, electronic airline tickets, and the handling of tax-related questions and administrative procedures.
These documents do not all address the same issues, and they should not be treated as a single set of requirements that applies to every business.
The repeal is part of a broader review of Vietnam’s legal framework, including efforts to maintain consistency with newer tax legislation. It does not, by itself, mean that every company must change its current tax procedures.
Does This Mean Businesses Need to Change Their Tax Processes?
Not necessarily. The practical effect depends on the activities a business carries out and whether its existing procedures or documentation rely on any of the repealed documents.
For example, a company that uses internal tax guidance may want to check whether its references are still current. A business whose activities have no connection to the subject matter of the repealed documents may have little direct operational impact from this particular change.
The important distinction is between a document being repealed and an underlying tax obligation no longer applying. The repeal of an older circular or decision does not automatically remove an obligation established under another applicable law or regulation.
Where a previous document has been replaced or its subject is now governed by newer legislation, the relevant provisions need to be assessed in that context.
What Should Companies Review?
For businesses that maintain tax procedures, internal guidance, or compliance records, a proportionate review may be useful.
Check the references used in internal documents
If a tax procedure, checklist, or internal note cites one of the repealed documents, verify whether the reference remains relevant or should be updated.
Confirm which rules apply to your activities
The list of repealed documents covers different tax subjects. Companies should focus on the provisions connected to their actual business activities rather than assuming that every item on the list affects them.
Review changes in context
Where a repealed document addressed a particular tax policy or administrative process, check the current legal basis before changing an established procedure. Do not assume that repeal alone tells you what the replacement rule is or whether a separate obligation continues to apply.
Keep records of relevant updates
Where a review identifies a necessary change, updating the applicable internal guidance can help finance and accounting teams work from consistent references.
These are practical review steps, not additional obligations expressly created by Circular 110/2026/TT-BTC.
Why the Context Matters
Regulatory updates are easy to misread when attention is focused only on the number of documents being repealed. A list of 25 documents may sound like a major operational change, but the number alone does not show how many businesses are affected or what they need to do.
The more useful question is whether a particular repealed document relates to the company’s activities and, if so, which current provisions now govern the matter.
For businesses operating in Vietnam, keeping track of the legal basis for internal procedures can support more consistent administration. The extent of any review, however, should reflect the company’s circumstances and the tax matters it actually handles.
Where to Check the Official Text
Circular No. 110/2026/TT-BTC is available through Vietnam’s official Government legal document portal:
Read Circular No. 110/2026/TT-BTC
Businesses should consult the full circular and the relevant current legislation when determining how the repeal applies to a particular tax matter.
This article is for general informational purposes only. It is not tax or legal advice. The applicable requirements depend on the circumstances of each business and the relevant laws in force.
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This article is provided for general informational purposes only and does not constitute tax or legal advice.
Published: October 2026
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