Uni 13-08-2026 - Official letter of introduction to New Provisions of Circular 89/2026/TT-BTC

Official letter 5746/CT-CS on introduction to New Provisions of Circular 89/2026/TT-BTC:

New provisions of the Circular

1. Regarding general regulations

1.1. Explanation of terms (in Article 3)

Amending certain terms to align with practical realities and ensure consistency with relevant laws, specifically:

(i) Clause 1: Amend the term “Province” to “province-level administrative unit as prescribed by the Law on Organization of Local Government (including provinces and centrally-run cities)” to ensure consistency with the regulations of the Law on Organization of Local Government.

(ii) Clause 7: Amend the term “material damage” to ensure consistency with the Civil Code and ensure legal uniformity.

1.2. Categorization of taxpayers in tax administration (Article 4)

This new provision establishes the classification of taxpayers for tax administration purposes and comprises three clauses: Clause 1 outlines the objectives of taxpayer classification to support tax administration, including determining priority status in accordance with Article 48 of Decree No. 252/2026/NĐ-CP, allocating resources, applying appropriate management measures, and analyzing and assessing tax risk levels, tax law compliance levels, and taxpayer compliance history; Clause 2 specifies the criteria system for taxpayer classification based on operational location, taxpayer type, scale, business sector/field, legal form, ownership structure, compliance level, compliance history, and tax risk level; and Clause 3 stipulates the analysis of data and the assessment and ranking of taxpayers based on compliance and risk levels to apply corresponding management measures, ensuring alignment and consistency with Circular No. 94/2026/TT-BTC dated July 1, 2026, issued by the Ministry of Finance, regarding risk management and compliance management in tax administration.