The Law on Tax Administration 2025 (Law No. 108/2025/QH15), issued on December 10, 2025, is set to replace the Law on Tax Administration 2019. Its objective is to consolidate the tax administration system in the digital era. The Law takes effect on July 1, 2026, with certain provisions applicable earlier.
Key changes include:
- Expansion and Identification of Taxpayers: The Law formally adds “business individuals” as independent entities and establishes specific regulations for foreign organizations and individuals operating on e-commerce and other digital platforms. This creates a solid legal framework for managing taxes in the cross-border economy and preventing revenue loss. Additionally, it clarifies obligations regarding other state budget revenues, as well as responsibilities for tax withholding and filing on behalf of taxpayers.
- Integration of Tax Identification Numbers (TIN) with Personal Identification Numbers: The Tax Identification Number for individuals, households, business households, and business individuals will be their Personal Identification Number (issued under identity laws). For organizations, the TIN will be issued in accordance with specialized laws. The TIN must be synchronized across invoices, vouchers, business transaction records, tax administrative procedures, and account opening records at credit institutions and payment intermediaries. This aims to enhance the exchange and sharing of taxpayer information.
- Implementation Roadmap:
- Effective Date: The Law officially takes effect on July 1, 2026.
- Early Application: Provisions under Article 13 and regulations regarding the use of electronic invoices for business households and business individuals (Article 26) will apply starting January 1, 2026.
- Expiration: The Law on Tax Administration 2019 (amended by Law No. 56/2024/QH15) will expire on June 30, 2026, with the exception of Article 51, which expires on December 31, 2025.
