Thông tư 158/2025/TT-BTС hướng dẫn Nghị định 360/2025/NĐ-CP hướng dẫn Luật Thuế tiêu thụ đặc biệt

CIRCULAR

ON ELABORATION OF THE GOVERNMENT’S DECREE NO. 360/2025/ND-CP DATED DECEMBER 31, 2025 ON ELABORATION OF THE LAW ON SPECIAL CONSUMPTION TAX

Pursuant to the Law on excise tax No. 66/2025/QH15;

Pursuant to Decree No. 360/2025/ND-CP dated December 31, 2025 of the Government on elaboration of the Law on Excise Tax;

Pursuant to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government on the functions, tasks, powers and organizational structure of the Ministry of Finance, as amended by Decree No. 166/2025/ND-CP dated June 30, 2025 of the Government;

At the proposal of the Director General of the Department of Management and Supervision of Tax, Fee and Charge Policies;

The Minister of Finance promulgates a Circular on elaboration of Decree No. 360/2025/ND-CP dated December 31, 2025 of the Government on elaboration of the Law on Excise Tax.

Article 1. Scope

This Circular provides detailed guidance on dossiers for determination of cases not subject to Excise Tax as prescribed in Clauses 1, 2 and 6 Article 4, and dossiers for tax refund for biofuel gasoline as prescribed in Point b Clause 3 Article 8 of Decree No. 360/2025/ND-CP dated December 31, 2025 of the Government on elaboration of the Law on Excise Tax (hereinafter referred to as Decree No. 360/2025/ND-CP).

Article 2. Regulated entities

Regulated entities of this Circular shall be determined in accordance with Article 2 of Decree No. 360/2025/ND-CP.

Article 3. Dossiers for determination of cases not subject to excise tax

Dossiers for determination of cases not subject to excise tax applicable to goods prescribed in Article 4 of Decree No. 360/2025/ND-CP shall be based on tax declaration dossiers or customs dossiers prepared by taxpayers in accordance with the law on tax administration and the law on customs. In certain cases, at the request of tax authorities, taxpayers shall present the following dossiers:

1. For goods manufactured, processed or outsourced for processing by organizations or individuals and directly exported abroad, as prescribed in Clause 1 Article 4 of Decree No. 360/2025/ND-CP, organizations or individuals shall have the following dossiers:

a) Sales contracts or processing contracts with foreign parties, enclosed with appendices to processing contracts (if any), or outsourcing contracts enclosed with appendices to processing contracts (if any).

b) Export sales invoices or processing fee invoices.

c) Non-cash payment documents in accordance with Decree No. 181/2025/ND-CP dated July 1, 2025 of the Government on elaboration of the Law on Value-Added Tax.

2. For goods exported by organizations or individuals that sell directly or entrust export to organizations or individuals engaged in export business for export abroad under economic contracts, as prescribed in Clause 1 Article 4 of Decree No. 360/2025/ND-CP, organizations or individuals shall have the following dossiers:

a) Sales contracts for export goods, or export entrustment contracts in cases of export entrustment between organizations or individuals that has export goods and organizations or individuals entrusted with export.

b) Sales invoices or delivery invoices for entrusted export goods.

c) Contract liquidation minutes (full or partial liquidation) of export goods sales contracts or export entrustment contracts, clearly specifying the following contents: names, quantities, types, categories and selling prices of goods actually exported; payment methods; amounts and numbers and dates of non-cash payment documents for export goods paid by foreign buyers to exporting organizations or individuals; amounts and numbers and dates of payment documents between manufacturing organizations or individuals and exporting organizations or individuals or export-entrusted organizations or individuals; numbers and dates of export contracts and customs declarations for exported goods.

For goods purchased by export enterprises or entrusted for export but not exported and instead consumed domestically, organizations or individuals that have export goods shall declare and pay excise tax on such goods upon domestic consumption (sale).

3. For goods temporarily imported for re-export or temporarily exported for re-import, as prescribed in Clause 2 Article 4 of Decree No. 360/2025/ND-CP, organizations or individuals shall have the following dossiers:

a) Licenses for temporary import for re-export, licenses for temporary export for re-import, or licenses for temporary import for re-export or temporary export for re-import in accordance with the law on foreign trade management.

b) Contracts, agreements or documents evidencing the purpose of temporary import for re-export or temporary export for re-import in accordance with the law on customs.

Taxpayers shall declare relevant information in customs declarations and submit documents included in the dossiers in accordance with the law on customs.

4. For goods taken abroad for sale at trade fairs, exhibitions, product promotion events, or diplomatic, sports, cultural or artistic events, organizations or individuals shall have the following dossiers:

a) Invitations or registration documents for participation in trade fairs, exhibitions, product promotion events, or diplomatic, sports, cultural or artistic events.

b) Lists of goods sold at trade fairs, exhibitions, product promotion events or at such events.

c) Payment documents for goods sold at trade fairs or exhibitions; in cases where goods are sold for cash exceeding the prescribed threshold, such transactions must be declared to the customs authority, and bank deposit documents evidencing remittance of cash into a bank account must be provided in accordance with current regulations.

5. For passenger automobiles and four-wheeled motor vehicles for passenger transport that are not registered for circulation and operate only within confined areas such as amusement parks, recreational, sports areas, historical relic sites, hospitals and schools, and other imported specialized automobiles as prescribed in Clause 6 Article 4 of Decree No. 360/2025/ND-CP, importing organizations or individuals and organizations or individuals entrusted with importation shall present or provide to the customs authority where the import declaration is registered the following information and dossiers:

a) Information lookup on the organization or individual via the National Business Registration Portal, demonstrating that the importing or entrusted-importing entity is legally operating and has business functions related to amusement parks, recreation, sports, historical relics, hospitals or schools, or a written certification of other specialized purposes.

b) The taxpayer shall declare information in the customs declaration and submit documents included in the customs dossier in accordance with customs law; such declaration shall include information that the vehicle operates only within confined areas using the syntax “#restricted area#” in the Goods Description field of the customs declaration.

c) Sales contracts; or import entrustment contracts in cases of entrusted importation between the organization or individual having imported goods and the organization or individual entrusted with importation.

d) Written certification of specialized automobiles serving national security or defense purposes issued by the Ministry of Public Security or the Ministry of National Defense, as applicable; and written certification of other specialized automobiles issued by the Ministry of Construction for other specialized vehicles.

6. For domestically manufactured passenger automobiles and four-wheeled motor vehicles for passenger transport that are not registered for circulation and operate only within confined areas, and other domestically manufactured specialized automobiles as prescribed in Clause 6 Article 4 of Decree No. 360/2025/ND-CP, manufacturing organizations or individuals shall present or provide the following information and dossiers:

a) Information lookup on the organization or individual via the National Business Registration Portal, demonstrating that the purchasing organization or individual is legally operating and has business functions related to amusement parks, recreation, sports, historical relics, hospitals or schools, or a written certification of other specialized purposes.

b) The taxpayer shall declare information on invoices and submit documents included in the dossier in accordance with tax administration law; such declaration shall include information that the vehicle operates only within confined areas using the syntax: “#restricted area#” in the Name of goods or services field of the invoice

c) Sales contracts, which must clearly state that the goods are passenger automobiles or four-wheeled motor vehicles for passenger transport that are not registered for circulation and operate only within confined areas, or other specialized automobiles.

d) Written certification of specialized automobiles serving national security or defense purposes issued by the Ministry of Public Security or the Ministry of National Defense, as applicable; and written certification of other specialized automobiles issued by the Ministry of Construction for other specialized vehicles.

7. Dossiers prescribed in this Article shall be originals, certified true copies, or copies bearing the seal of the enterprise or business organization/individual. Where relevant parties issue, use and store dossiers in electronic form, electronic dossiers shall be used in accordance with regulations.

Article 4. Refund of excise tax on biofuel gasoline

1. For enterprises licensed to produce biofuel gasoline, dossiers for application for refund of excise tax shall include:

a) Application for refund of excise tax on biofuel gasoline using Form No. 01a/DNHT provided in the Appendix enclosed with this Circular.

b) Copy of a document issued by a competent state authority certifying that the taxpayer is permitted to produce biofuel gasoline, to be submitted with the first application for excise tax refund.

2. Procedures for refund of excise tax shall be implemented in accordance with tax administration law.

Article 5. Entry into force

1. This Circular comes into force as of January 1, 2026.

2. This Circular replaces:

a) Circular No. 195/2015/TT-BTC dated November 24, 2015 of the Ministry of Finance on guidelines for the implementation of Decree No. 108/2015/ND-CP dated October 28, 2015 of the Government on elaboration of the Law on excise tax and the Law on amendments to certain articles of the Law on excise tax.

b) Circular No. 20/2017/TT-BTC dated March 6, 2017 of the Ministry of Finance on amendments to Clause 2 Article 8 of Circular No. 195/2015/TT-BTC (as amended by Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance).

3. Annuls the provisions in Article 2 of Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance on guidelines for Decree No. 100/2016/ND-CP dated July 1, 2016 of the Government on elaboration of the Law on amendments to certain articles of the Law on Value-Added Tax, the Law on excise tax and the Law on Tax Administration, and amendments to certain articles of tax-related Circulars.

4. Where legal normative documents cited in this Circular are amended, supplemented or replaced, implementation shall be in accordance with the amended, supplemented or replacement documents.

5. During implementation, if difficulties or problems arise, organizations and business individuals are requested to promptly report to the Ministry of Finance for timely resolution./.

Appendix

(Enclosed with Circular No. 158/2025/TT-BTC dated December 31, 2025 of the Minister of Finance)

APPLICATION

FOR REFUND OF EXCISE TAX ON BIOFUEL GASOLINE

[01] Case of post-refund inspection: □

Case of pre-refund inspection: □

To: ……………………………… (name of the competent refunding authority)

I. Information on the organization/individual applying for the refund

[02] Taxpayer’s name: .............................................................................................

[04] Citizen ID/Passport No. ……………………………………… Date of issue: …../…../……..

Place of issue: ………………………………. Nationality: ............................................................

[05] Address: .................................................................................................................

[06] Commune/Ward/Special zone: ……………………………. [07] Province/City: .........................

[08] Telephone: ……………………………………….. [09] Fax: ..........................................

[10] Email: ..................................................................................................................

[11] Name of tax agent (if any):

[13] Address: .................................................................................................................

[14] Commune/Ward/Special zone: ……………………………….. [15] Province/City: .....................

[16] Telephone: ………………………………………….. [17] Fax: .......................................

[18] Email: ..................................................................................................................

[19] Tax agency contract: No. …………………………… date ............................................

II. Contents of the application for refund of state budget revenues

1. Information on the amount requested for refund

Unit: Vietnamese dong

2. Refund method requested

a) Offset against amounts payable to the State Budget

Unit: Vietnamese dong

Total amount paid to the State Budget (in words): .........................................................................

b) Direct refund

Refund amount: In figures: ...........................................................................................

In words: ...................................................................................................................

Refund method:

□ Bank transfer Account holder’s name: .............................................................................................

Account No.: …………………………… at Bank (State Treasury) ........................................

□ Cash:

Recipient’s name: ....................................................................................................

Citizen ID/Passport No. ………………. Date of issue: ……..……/…………../...............................

Place of issue: .....................................................................................................................

Place of receipt of the tax refund: State Treasury ........................................................

III.  Enclosed documents (specify name of document, original/copy)

1. ...............................................................................................................................

2. ...............................................................................................................................

I hereby certify that the declared information is true and accurate and take full legal responsibility for the declared data./.

Notes:

- Refund claim period: Where a refund is requested for multiple months or years, clearly specify from month … year … to month … year …

- “Reason for refund request”: Clearly state the request for refund of excise tax in accordance with the relevant point, clause and article of the applicable legal normative document.

- “Collection decision/Customs declaration”: Specify the administrative decision of the competent authority or the customs declaration with outstanding tax payable to the State Budget.

- “Paid into account”: Mark “V” in the relevant account column.

- KBNN: State Treasury.

- NSNN: State budget.