Tax Declaration, Finalization & Refund Procedures Effective 03/09/2025
📌 On 03/09/2025, the Ministry of Finance issued Decision 3078/QD-BTC announcing 104 administrative procedures that are new, amended, or supplemented in tax administration. The Decision is grounded in Circular 40/2025/TT-BTC and replaces a series of prior procedures to streamline the tax legal framework and reduce overlaps, facilitating businesses and taxpayers.
Main Contents of Decision 3078/QD-BTC
CIT Corporate Income Tax:
- CIT annual finalization declaration.
- CIT declaration for real estate transfer activities.
PIT Personal Income Tax:
- PIT declaration where organizations/individuals declare on behalf of taxpayers.
- PIT annual finalization from salaries and wages.
- Registration of dependents for family deduction.
- PIT for inheritance, capital transfer, securities, real estate, and business income.
VAT Value-Added Tax:
- VAT declaration under the credit method and the direct method on revenue.
- VAT refunds for investment projects and for exported goods and services.
Others Other taxes/levies:
- Special Consumption Tax (SCT), Environmental Protection Tax (EPT), Natural Resource Tax.
- Land and water surface rent.
- Business license fee, registration fee, environmental protection fees.
- Tax registration and supplementary tax return filing.
Effective Date & Replacements
| Item | Details |
|---|---|
| Effective | From 03/09/2025. |
| Replaces/Amends |
Decision 1474/QD-BTC (24/04/2025); Decision 155/QD-BTC (24/01/2025); Decision 1462/QD-BTC (22/07/2022). |
What It Means for Businesses
- Standardization of tax administrative procedures under the new regulations.
- Reduced compliance time and cost.
- Greater transparency & alignment across taxes, fees, and charges.
👉 MBA Audit Firm will continuously update and support clients with declaration, finalization, and refunds in line with the latest regulations.
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