Circular 80/2021/TT-BTC Accordingly, Circular 94/2025/TT-BTC
Circular 94/2025/TT-BTC amends and supplements a number of articles of Circular 80/2021/TT-BTC from October 14, 2025 as follows:
– Amend and supplement Clause 2, Article 27 of Circular 80/2021/TT-BTC as follows:
+ Responsibility for receiving and processing tax refund applications according to tax laws
++ The directly managing tax authority is responsible for receiving and processing tax refund dossiers specified in Clause 1 of this Article (except for the case specified in Point b, Clause 2, Article 27 of Circular 80/2021/TT-BTC).
++ The provincial or municipal tax authority where the taxpayer declares value added tax of the investment project as prescribed in Point a, Clause 1, Article 11 of Decree 126/2020/ND-CP is responsible for receiving and processing tax refund dossiers for the taxpayer's investment project.
++ The directly managing tax authority is responsible for receiving and processing the application for refund of input value-added tax that has not been fully deducted by the business establishment upon dissolution or bankruptcy.”
– Abolish Clause 3, Article 36; Clause 2, Article 38 of Circular 80/2021/TT-BTC.
– Supplement information indicators on the forms issued with Circular 80/2021/TT-BTC (amended and supplemented in Circular 40/2025/TT-BTC dated June 13, 2025) as follows:
Add the phrase "Personal identification" to the information fields containing the phrases "ID card", "CCCD", "Citizen identification card", "ID card", "Citizen identification card", "Citizen identification card", "ID card", "Citizen identification card" in the forms issued with Circular 80/2021/TT-BTC.
Add indicator [02a] – Personal identification number in Form No. 01/MGTH.
Add indicator [05a] – Personal identification number in Form No. 02/KK-TNCN, Form No. 02/QTT-TNCN, Form No. 04/CNV-TNCN, Form No. 04/DTV-TNCN, Form No. 04/NNG-TNCN, Form No. 03/TKTH-SDDPNN.
Note: For value added tax refund dossiers of taxpayers directly managed by the Tax Branch (now the Basic Tax) and received by the Tax Branch (now the Basic Tax), the Tax Department (now the Provincial/City Tax) before January 1, 2025, which have not yet been resolved due to waiting for the response and verification results of the competent state agency, the tax authority that is processing this dossier is the agency responsible for continuing to resolve it.
See details in Circular 94/2025/TT-BTC effective from October 14, 2025.
