List of 14 officially abolished tax administrative procedures

View and download the infographic

Pursuant to Decision 216/QD-BTC issued on February 3, 2026, by the Ministry of Finance, the management agency has officially amended, supplemented, and abolished a number of administrative procedures in the tax sector. This Decision takes effect from February 14, 2026, aiming to simplify the declaration process and reduce the compliance burden for taxpayers.

In particular, Decision 216/QD-BTC of 2026 abolishes the following 14 tax administrative procedures:

1. Declaration of value-added tax and personal income tax payable monthly that increases compared to the amount declared quarterly.
2. Registration of dependents for family circumstance deductions for individuals with income from salaries and wages.
3. Declaration of special consumption tax for biofuel production and blending facilities.
4. Provisional declaration of natural resource tax for the exploitation and sale of crude oil and natural gas (except for Block 09.1).
5. Provisional tax declaration for the Vietsovpetro Joint Venture at Block 09.1.
6. Adjusted declaration of special tax on natural gas applicable to the Vietsovpetro Joint Venture at Block 09.1.
7. Provisional declaration of the host country’s share of oil and gas profit distributed from the Vietsovpetro Joint Venture at Block 09.1.
8. Finalization declaration of the host country’s share of oil and gas profit distributed from the Vietsovpetro Joint Venture at Block 09.1.
9. Declaration of value-added tax, personal income tax, and corporate income tax for the exploitation of collateral assets pending resolution.
10. Extension of payment for mineral mining rights when there are obstacles regarding site clearance for land lease.
11. Report on expected oil and gas extraction volume and provisional tax payment rate.
12. Annual APA (Advance Pricing Agreement) report.
13. Ad-hoc APA report.
14. Exemption and reduction of non-agricultural land use tax.