On February 3, 2026, the Ministry of Finance issued Decision No. 216/QĐ-BTC announcing administrative procedures that are amended, supplemented, or abolished in the field of tax administration under its management authority.
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Abolition of 14 administrative procedures in the field of tax administration effective from February 14, 2026
Accordingly, Decision No. 216/QĐ-BTC (2026) abolishes 14 tax-related administrative procedures under the management authority of the Ministry of Finance, including:
(1) Registration of dependents for family circumstance-based deductions for individuals earning income from salaries and wages;
(2) Declaration of special consumption tax for establishments producing or blending biofuels;
(3) Declaration of value-added tax (VAT) and personal income tax (PIT) payable on a monthly basis for any increase compared to the amounts already declared on a quarterly basis;
(4) Provisional declaration of natural resource tax for activities involving the extraction and sale of crude oil and natural gas (excluding Block 09.1);
(5) Provisional tax declaration for the Vietsovpetro Joint Venture in Block 09.1;
(6) Declaration for adjustment of special tax applicable to natural gas for the Vietsovpetro Joint Venture in Block 09.1;
(7) Provisional declaration of the host government’s share of oil and gas profits from the Vietsovpetro Joint Venture in Block 09.1.
Image 1. Abolition of 14 Administrative Procedures in the Field of Tax Administration Effective from February 14, 2026_Hotline: 0972118764
(8) Finalization declaration of the host government’s share of oil and gas profits from the Vietsovpetro Joint Venture in Block 09.1;
(9) Declaration of value-added tax (VAT), personal income tax (PIT), and corporate income tax (CIT) for activities involving the enforcement/exploitation of secured assets pending disposal;
(10) Extension of the deadline for payment of mineral extraction rights fees in cases where there are difficulties related to land clearance for lease;
(11) Report on the projected oil and gas production output and the provisional tax payment ratio;
(12) Annual APA report (Advance Pricing Agreement);
(13) Ad hoc APA report (Advance Pricing Agreement).
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Image 2. Abolition of 14 Administrative Procedures in the Field of Tax Administration Effective from February 14, 2026_Hotline: 0972118764
(14) Exemption and reduction of non-agricultural land use tax.
For detailed information, please refer to Decision No. 216/QĐ-BTC, effective from February 14, 2026.
The contents of administrative procedures with serial numbers 4, 18, 32, 37, 44, 57, 58, 62, 70, 73, 75, 78, 84, 106, 137, 144, and 145 under Decision No. 4472/QĐ-BTC dated December 30, 2025 of the Minister of Finance, on the announcement of standardized administrative procedures in the field of tax administration under the management authority of the Ministry of Finance, are hereby abolished.
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