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pdfTT89_30062026BTC.pdf
Issued dateEffective dateExpired date
30/06/202601/07/2026
Upper legal document
Document nameIssued dateEffective dateExpired date
252/2026/NĐ-CP30/06/202601/07/2026
Legal document replaced
Document nameIssued dateEffective dateExpired date
80/2021/TT-BTC29/09/202101/01/2022
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Law No. 56/2024/QH15 amending the Law on Tax Administration
Applicable Exchange Rates under Current Tax and Accounting Regulations
Tax management guidelines (part 2)
Tax management guidelines (part 1)
The Law on Tax Administration No. 108/2025/QH15 comes into force on July 1, 2026
Tax Administration Law No. 38/2019/QH14
Decree No. 252/2026/ND-CP replacing Decree No. 126/2020/ND-CP, detailing the implementation of the Law on Tax Administration No. 108/2025/QH15
Decree No. 91/2022/ND-CP amends and supplements Decree No. 126/2020/ND-CP on Tax Administration Law
Decree No. 126/2020/NĐ-CP provides guidance on the Tax Administration Law of 2019
Circular No. 90/2026/TT-BTC on tax registration, replacing Circular No. 86/2024/TT-BTC
Circular No. 80/2021/TT-BTC provides guidance on Decree No. 126/2020/ND-CP regarding the Tax Administration Law
Circular No. 86/2026/TT-BTC on tax administration for exported and imported goods, replacing Circular No. 06/2021/TT-BTC