Circular 90/2026/TT-BTC, issued on 30 June 2026 and effective from 1 July 2026, provides rules on tax registration. This update is relevant for new companies, branches, representative offices, and businesses updating taxpayer information.
Why tax registration matters
Tax registration data connects enterprise registration, invoices, banking information, accounting records, and tax filings. If tax registration information is inconsistent or outdated, businesses may face delays with invoices, reporting, bank procedures, or tax authority correspondence.
Who should review this update
- Newly established companies in Vietnam.
- Foreign-invested companies preparing post-licensing compliance.
- Businesses changing legal representative, address, business lines, or taxpayer information.
- Branches, representative offices, and dependent units that need tax registration updates.
Recommended actions
Companies should review their tax registration profile, compare it against enterprise registration records, and confirm that invoice and accounting information remains consistent. Any change should be planned with the company secretary, accountant, and tax compliance team.
How Informly can help
Informly supports company establishment in Vietnam, tax registration, accounting setup, tax filings, and ongoing compliance for local and foreign-invested companies.
For assistance, contact kate.tran@informly.vn or call 0907 392 969.
Official reference
Circular 90/2026/TT-BTC on tax registration
This article is for general information only and should not be treated as legal or tax advice for a specific case.
