Official Telegram No. 72/CD-CT dated June 01, 2025 on implementation of Circular No. 31/2025/TT-BTC and Circular No. 32/2025/TT-BTC

OFFICIAL TELEGRAM

IMPLEMENTATION OF CIRCULAR NO. 31/2025/TT-BTC AND CIRCULAR NO. 32/2025/TT-BTC DATED MAY 31, 2025 OF THE MINISTER OF FINANCE

FROM THE DIRECTOR OF THE TAX DEPARTMENT to:

On May 31, 2025, the Minister of Finance promulgated the Circular No. 31/2025/TT-BTC and the Circular No. 32/2025/TT-BTC that take effect from June 01, 2025: To be specific:

- The Circular No. 31/2025/TT-BTC on amendments to some articles of the Circular No. 23/2021/TT-BTC dated March 30, 2021 of the Minister of Finance on printing, issuance, management and use of e-stamps for alcohol and tobacco products;

- The Circular No. 32/2025/TT-BTC on guidance on the Law on Tax Administration dated June 13, 2019, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and records and the Decree No. 70/2025/ND-CP dated March 20, 2025 on amendments to the Decree No. 123/2020/ND-CP ;

To promptly implement the above-mentioned Circulars, Directors are required to direct the implementation and dissemination of some notes of these Circulars to tax officials and taxpayers and make preparations for the implementation thereof. To be specific:

1. The Circular No. 31/2025/TT-BTC amends 04 Articles of the Circular No. 23/2021/TT-BTC dated March 30, 2021, including Article 3. Form and regulation on application of e-stamps, Article 5. Management and sale of e-stamps for imported tobacco products, imported alcohol products, Article 6. Management of e-stamps for tobacco products and e-stamps for alcohol products manufactured for domestic consumption and Article 7. Expenditure on printing stamps. New regulations shall be noted from the effective date of the Circular as follows:

1.1. Documents and papers to be provided by organizations and individuals when they arrive at tax authorities to purchase or receive e-stamps for tobacco products and e-stamps for alcohol products are annulled.

1.2. When an organization or individual issues a stamp to the manufacturing department, they shall scan the QR code attached to the stamp box or stamp block or stamp, and at the same time enter data to maintain the connection of information about the e-stamp data transmitted to the e-stamp management system.

1.3. Form No. 02/TEM; Form No. 04/TEM and Form No. 07/TEM enclosed with the Circular No. 23/2021/TT-BTC are replaced by Form No. 02/TEM, Form No. 04/TEM and Form No. 07/TEM enclosed with the Circular No. 31/2025/TT-BTC.

Form No. 03/TEM and Form No. 05/TEM enclosed with the Circular No. 23/2021/TT-BTC are annulled.

2. The Circular No. 32/2025/TT-BTC replaces the Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance. Some regulations shall be noted from the June 01, 2025 as follows:

2.1. From June 01, 2025, organizations deducting personal income tax (PIT) shall stop using electronic PIT deduction proofs issued according to previous regulations and use electronic PIT deduction proofs issued according to regulations in the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025.

2.2. If an e-invoice service provider has signed a contract for provision of e-invoice data receipt, transmission and storage services with the General Department of Taxation (the Tax Department from March 01, 2025) before June 01, 2025, the signed contract shall remain valid.

2.3. Household businesses and individual businesses that directly sell goods or provide services for customers specified in clause 8 Article 1 of the Decree No. 70/2025/ND-CP amending the Decree No. 123/2020/ND-CP dated October 19, 2020 may use e-invoices generated by POS cash registers from the time on which tax authorities approve applications for use, including e-invoices generated by POS cash registers registered with tax authorities before June 01, 2025.

2.4. If enterprises selling goods or providing services directly to consumers (shopping malls; supermarkets; retailers (except automobiles, motorcycles, motorbikes and other motor vehicles); foods and drinks; restaurants; hotels; passenger transport services, road transport support services, arts, entertainment, cinema and other personal services as prescribed in Vietnam Standard Industrial Classification) have applied for use of authenticated or unauthenticated e-invoices for sale of goods or provision of services mentioned above before June 01, 2025, they may switch to using e-invoices generated by POS cash registers according to the Government’s Decree No. 70/2025/ND-CP or continue to use these authenticated or unauthenticated e-invoices.

3. The Tax Department will issue a document notifying new regulations of the Circular No. 31/2025/TT-BTC and the Circular No. 32/2025/TT-BTC to Tax Sub-Departments to disseminate such regulations to tax officials and taxpayers.

For your implementation./.