The Minister of Finance has promulgated Circular No. 41/2026/TT-BTC providing guidance on tax declaration, withholding, payment, and tax finalization in the crypto-asset market.
Circular No. 41/2026/TT-BTC provides guidance on tax declaration, withholding, payment, and tax finalization in the crypto-asset market in accordance with Resolution No. 05/2025/NQ-CP on the pilot implementation of the crypto-asset market in Viet Nam.
Tax Declaration, Payment, and Finalization
The Circular clearly stipulates that organizations engaged in the provision of crypto-asset services as prescribed in Clause 3, Article 3 of Resolution No. 05/2025/NQ-CP (service providers), being entities established and operating in accordance with the laws of Viet Nam, and conducting transactions, transfers, or business activities relating to crypto-assets in the crypto-asset market in Viet Nam, shall carry out tax declaration, payment, and tax finalization as follows:
Image 1. Guidance on Tax Declaration, Payment, and Finalization in the Crypto-Asset Market _Hotline: 0972118764
Declaration and Payment of Value-Added Tax (VAT)
Service providers and organizations established and operating in accordance with the laws of Viet Nam that engage in activities prescribed in Clause 2, Article 3 of Circular No. 32/2026/TT-BTC guiding value-added tax, corporate income tax, and personal income tax applicable to transactions, transfers, and business of crypto-assets shall carry out VAT declaration and payment as follows:
The VAT declaration dossier shall comply with the provisions set out in Section 2, Appendix I – List of Tax Declaration Dossiers promulgated together with Decree No. 126/2020/NĐ-CP detailing a number of articles of the Law on Tax Administration, as amended and supplemented by Decree No. 373/2025/NĐ-CP amending and supplementing a number of articles of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration.
The forms for the tax declaration dossier shall be implemented in accordance with the templates provided in Section II – Forms of VAT Declaration Dossiers, Appendix II – List of Tax Declaration Dossier Forms promulgated together with Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration, as amended and supplemented by Circular No. 40/2025/TT-BTC amending and supplementing a number of circulars in the field of tax administration to decentralize the authority of local governments under the two-tier local government organizational model.
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Image 2. Guidance on Tax Declaration, Payment, and Finalization in the Crypto-Asset Market _Hotline: 0972118764
Declaration, Payment, and Finalization of Corporate Income Tax (CIT)
The corporate income tax declaration dossier shall comply with the provisions set out in Section 7, Appendix I – List of Tax Declaration Dossiers promulgated together with Decree No. 126/2020/NĐ-CP, as amended and supplemented by Decree No. 373/2025/NĐ-CP.
The forms for the tax declaration dossier shall be implemented in accordance with the templates provided in Section VI – Forms of Corporate Income Tax Declaration Dossiers, Appendix II – List of Tax Declaration Dossier Forms promulgated together with Circular No. 80/2021/TT-BTC, as amended and supplemented by Circular No. 40/2025/TT-BTC, Circular No. 94/2025/TT-BTC, and Circular No. 21/2026/TT-BTC.
Service providers and organizations established and operating in accordance with the laws of Viet Nam are required to determine the amount of provisionally payable quarterly corporate income tax for remittance to the state budget in accordance with Clause 6, Article 8 of Decree No. 126/2020/NĐ-CP, as amended and supplemented by Decree No. 91/2022/NĐ-CP amending and supplementing a number of articles of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration. The amount of CIT provisionally paid shall be offset against the CIT payable upon annual tax finalization.
No later than the last day of the third month from the end of the calendar year or fiscal year, service providers and organizations established and operating in accordance with the laws of Viet Nam must submit the annual tax finalization dossier.
Service providers and organizations established and operating in accordance with the laws of Viet Nam shall submit tax declaration dossiers by electronic means. The authority responsible for receiving and processing tax declaration dossiers is the tax authority directly managing the taxpayer. Deadlines for submission of tax declaration dossiers and tax payment shall comply with the provisions set out in Chapters IV and VI of the Law on Tax Administration No. 38/2019/QH14 and its guiding instruments.
Responsibilities of Service Providers
Service providers shall carry out tax withholding, declare the amount of tax withheld, and remit the withheld tax fully and accurately based on information provided by foreign organizations and individuals in accordance with the laws on tax administration; and shall be legally responsible for the accuracy, truthfulness, and completeness of tax dossiers.
Service providers shall manage investor accounts; fully and accurately retain data on transactions and transfers of crypto-assets arising from each transaction; and maintain information and documents relevant to the determination of the amount of tax to be withheld and the amount of tax already withheld of taxpayers in accordance with the laws on tax administration.
Service providers shall issue tax withholding certificates for crypto-asset transfer activities in accordance with Form No. 01/CTKT-TSMH promulgated together with this Circular on an annual basis by electronic means to taxpayers.
Service providers shall develop and operate information technology systems and manage transaction data relating to crypto-assets, ensuring the capability for data extraction, annual aggregation, and data conversion into formats compatible with the tax authority’s management systems.
Service providers shall provide fully and promptly dossiers, documents, and data related to crypto-asset transfer activities conducted through such service providers at the request of tax authorities in accordance with the laws on tax administration.
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