Circular No. 158/2025/TT-BTC dated December 31, 2025, guiding Decree No. 360/2025/ND-CP on special consumption tax

MINISTRY OF FINANCE ——-	SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness —————
Number: 158/2025/TT-BTC	Hanoi, December 31, 2025

 

CONFESSION

DETAILED REGULATIONS ON SOME ARTICLES OF DECREE NO. 360/2025/ND-CP DATED DECEMBER 31, 2025 OF THE GOVERNMENT DETAILING THE IMPLEMENTATION OF SOME ARTICLES OF THE LAW ON SPECIAL CONSUMPTION TAX

Based on the Law on Special Consumption Tax No. 66/2025/QH15 ;

Based on Decree No. 360/2025/ND-CP dated December 31, 2025 of the Government detailing the implementation of a number of articles of the Law on Special Consumption Tax ;

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

As requested by the Director of the Department of Tax, Fee and Charge Policy Management and Supervision;

The Minister of Finance issued a Circular detailing certain provisions of Government Decree No. 360/2025/ND-CP dated December 31, 2025, which provides detailed regulations for the implementation of certain provisions of the Law on Special Consumption Tax .

Article 1. Scope of application

This Circular provides detailed regulations on the documentation for determining subjects exempt from special consumption tax under Clauses 1, 2, and 6 of Article 4 , and the documentation for tax refunds for biofuels under Point b, Clause 3, Article 8 of Government Decree No. 360/2025/ND-CP dated December 31, 2025, detailing the implementation of a number of articles of the Law on Special Consumption Tax (hereinafter referred to as Decree No. 360/2025/ND-CP ).

Article 2. Scope of Application

The subjects to which this Circular applies are those specified in Article 2 of Decree No. 360/2025/ND-CP .

Article 3. Documents for determining subjects exempt from excise tax

The documentation for determining whether goods are exempt from excise tax as stipulated in Article 4 of Decree No. 360/2025/ND-CP is based on tax declarations or customs documents submitted by taxpayers in accordance with the laws on tax administration and customs. In some cases, when requested by the tax authorities, taxpayers must submit the following documents:

1. For goods produced, processed, or outsourced for export abroad by organizations or individuals as stipulated in Clause 1, Article 4 of Decree No. 360/2025/ND-CP , the organization or individual must have the following documents:
2. a) Sales contract or processing contract for foreign countries, accompanied by an addendum to the processing contract (if any), or a subcontracting contract accompanied by an addendum to the processing contract (if any).
3. b) Sales invoice for exported goods or invoice for processing fees.
4. c) Non-cash payment documents as prescribed in Decree No. 181/2025/ND-CP dated July 1, 2025 of the Government detailing the implementation of a number of articles of the Law on Value Added Tax .
5. For goods sold or consigned by organizations or individuals engaged in export business to export businesses for export abroad under economic contracts as stipulated in Clause 1, Article 4 of Decree No. 360/2025/ND-CP , the organization or individual must have the following documents:
6. a) A contract for the sale of goods for export or an export consignment contract in the case of export consignment between an organization or individual with goods to be exported and an organization or individual entrusted with the export.
7. b) Sales invoices and consignment export delivery documents.
8. c) The liquidation record (for the entire or partial liquidation) of the contract for the sale of goods for export, or the export consignment contract, must clearly state the following: Name, quantity, type, item, and selling price of the goods actually exported; payment method; amount and number and date of non-cash payment documents for exported goods from the foreign buyer to the exporting organization or individual; amount and number and date of payment documents between the producing organization or individual and the exporting organization or individual or the organization or individual receiving the export consignment; number and date of the export contract and customs declaration for the exported goods.

For goods intended for export that are purchased or consigned for export but not actually exported and instead consumed domestically, the organization or individual with the goods for export must declare and pay excise tax on these goods when they are consumed (sold) domestically.

3. For goods temporarily imported and re-exported, and temporarily exported and re-imported as stipulated in Clause 2, Article 4 of Decree No. 360/2025/ND-CP , organizations and individuals must have the following documents:
4. a) A business license for temporary import and re-export, a temporary import and re-export permit, or a temporary export and re-import permit as prescribed by the law on foreign trade management.
5. b) Contracts, agreements, or documents indicating the purpose of temporary import and re-export or temporary export and re-import as prescribed by customs law.

Taxpayers declare information on customs declarations and other supporting documents as required by customs law.

4. For goods taken abroad for sale at trade fairs, exhibitions, product presentations, diplomatic events, sports events, cultural events, and arts events, organizations and individuals must have the following documents:
5. a) Invitation or registration form to participate in fairs, exhibitions, product launches, diplomatic events, sports events, cultural events, or arts events.
6. b) A list of goods sold at trade fairs, exhibitions, product launches, or other events.
7. c) Payment documents for goods sold at fairs and exhibitions. In cases where goods are sold for cash exceeding the prescribed limit, a declaration must be made to the customs authority, and proof of deposit into a bank account must be provided in accordance with current regulations.
8. For passenger cars, four-wheeled motor vehicles not registered for circulation and operating only within amusement parks, entertainment venues, sports facilities, historical sites, hospitals, schools, and other specialized vehicles imported as stipulated in Clause 6, Article 4 of Decree No. 360/2025/ND-CP , the importing organization or individual, or the organization or individual authorized to import, must present or provide the following information and documents to the customs authority where the import declaration is opened:
9. a) Information retrieved from the National Business Registration Portal regarding the organization or individual, proving that the importing or entrusted importing organization or individual is operating and has the function of conducting business in amusement parks, entertainment venues, sports facilities, historical sites, hospitals, schools, or other specialized purposes.
10. b) The taxpayer shall declare information on the customs declaration form and supporting documents as prescribed by customs law; including declaring that the vehicle only operates within the boundaries of amusement parks, entertainment venues, sports facilities, historical sites, hospitals, and schools using the syntax: “#narrow scope#” in the Goods Description field on the customs declaration form.
11. c) Contracts for the sale of goods; import consignment contracts in cases of import consignment between organizations or individuals importing goods and organizations or individuals entrusted with the import.
12. d) Documents confirming that the vehicle is a specialized vehicle used for security and defense purposes, issued by the Ministry of Public Security or the Ministry of National Defense. Documents confirming other specialized vehicles, issued by the Ministry of Construction.
13. For passenger cars, four-wheeled motor vehicles that are not registered for circulation and only operate within amusement parks, entertainment venues, sports facilities, historical sites, hospitals, schools, and other specialized vehicles manufactured domestically as stipulated in Clause 6, Article 4 of Decree No. 360/2025/ND-CP , domestic manufacturers and organizations shall present or provide the following information and documents:
14. a) Information retrieved from the National Business Registration Portal regarding the organization or individual, proving that the purchasing organization or individual is currently operating and has the function of conducting business in amusement parks, entertainment venues, sports facilities, historical sites, hospitals, schools, or other specialized purposes.
15. b) Taxpayers must declare information on invoices and other documents in accordance with the law on tax administration; including declaring information that the vehicle only operates within the premises of amusement parks, entertainment venues, sports facilities, historical sites, hospitals, and schools using the syntax: “#narrow scope#” in the “Name of goods/services” field on the invoice.
16. c) The contract for the sale of goods must specify that the goods in question are passenger cars, four-wheeled motor vehicles for passenger transport that are not registered for road use and are only permitted to operate within amusement parks, sports facilities, historical sites, hospitals, schools, and other specialized motor vehicles.
17. d) Documents confirming that the vehicle is a specialized vehicle used for security and defense purposes, issued by the Ministry of Public Security or the Ministry of National Defense. Documents confirming other specialized vehicles, issued by the Ministry of Construction.
18. The documents stipulated in this Article shall be originals, notarized copies, or copies bearing the seal of the business, organization, or individual. If the relevant parties issue, use, and store documents electronically, electronic documents shall be used in accordance with regulations.

Article 4. Tax refund for biofuels

1. For businesses authorized to produce biofuels, the application for a refund of excise tax is as follows:
2. a) Application for refund of excise tax on biofuels using Form No. 01a/DNHT in the Appendix attached to this Circular.
3. b) A copy of the document from the competent state agency stating that the taxpayer is permitted to produce bioethanol, submitted as part of the initial special consumption tax refund application.
4. The procedure for refunding excise tax is carried out in accordance with the law on tax administration.

Article 5. Effective Date

1. This Circular shall take effect from January 1, 2026.
2. This Circular replaces:
3. a) Circular No. 195/2015/TT-BTC dated November 24, 2015 of the Ministry of Finance guiding the implementation of Decree No. 108/2015/ND-CP dated October 28, 2015 of the Government detailing and guiding the implementation of a number of articles of the Law on Special Consumption Tax and the Law amending and supplementing a number of articles of the Law on Special Consumption Tax .
4. b) Circular No. 20/2017/TT-BTC dated March 6, 2017 of the Ministry of Finance amending and supplementing Clause 2, Article 8 of Circular No. 195/2015/TT-BTC (which has been amended and supplemented by Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance).
5. Repeal the provisions in Article 2 of Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance guiding Decree No. 100/2016/ND-CP dated July 1, 2016 of the Government detailing the implementation of the Law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration and amending a number of articles in tax circulars.
6. In case the legal documents cited in this Circular are amended, supplemented, or replaced, the amended, supplemented, or replaced documents shall be followed.
7. During the implementation process, if any difficulties or obstacles arise, organizations and individuals engaged in business activities are requested to report them to the Ministry of Finance for timely resolution.

 

Recipients: – Central Party Secretariat; – Prime Minister, Deputy Prime Ministers; – Central Party Office and Party Committees; – General Secretary’s Office; – National Assembly Office; – Government Office; – National Assembly’s Ethnic Council and Committees; – President’s Office; – Supreme People’s Procuracy; – Supreme People’s Court; – State Audit Office; – Central agencies of mass organizations; – Ministries, ministerial-level agencies, and government agencies; – People’s Councils and People’s Committees of provinces and centrally-administered cities; – Departments of Finance and Taxation of provinces and centrally-administered cities; – Customs Sub-departments, State Treasury branches; – Department of Document Inspection and Management of Administrative Violations, Ministry of Justice; – Government Gazette, Government Electronic Information Portal; – Ministry of Finance Electronic Information Portal; – Units under the Ministry of Finance; – Archives: VT, CST (172b).

Acting Minister , Deputy MinisterCao Anh Tuan

 

Appendix
(Attached to Circular No. 158/2025/TT-BTC dated December 31, 2025 of the Minister of Finance)

Form No.: 01a/DNHT (Attached to Circular No. 158/2025/TT-BTC dated December 31, 2025 of the Minister of Finance)

 

NAME OF ORGANIZATION/INDIVIDUAL ……………….——-	SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness—————
Number: …………..	….., date … month … year …

 

REQUEST FORM

REFUND OF SPECIAL CONSUMPTION TAX ON BIOGAS

[01] Case of tax refund first, inspection later: □

Case of pre-audit, post-refund: □

To: …………………… <Name of the competent authority for reimbursement>

1. Information about the organization or individual requesting the refund:

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

[03] Tax code:

[04] Citizen ID/Passport number: ……………………………………………… Date of issue: …../…../……..

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

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

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

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

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

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

[12] Tax ID:

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

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

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

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

[19] Tax agent contract: Number: ………………………………. Date ………………………………

1. Content of the request for reimbursement of state budget revenue:
2. Information regarding the amount requested for refund:

Unit: Vietnamese Dong

No.	Type of tax	Tax refund application period	Amount of overpaid tax (up to the time of requesting a refund)	The amount of excise tax on raw mineral gasoline that was requested for refund on the excise tax declaration form.	Amount requested for refund	Reason for requesting a refund
(1)	(2)	(3)	(4)	(5)	(6)	(7)
Total

2. Method of requesting a refund:
3. a) Offsetting against amounts payable to the State budget:

Unit: Vietnamese Dong

No.	Amounts payable to the State budget (types of taxes, penalties)	Collection agency			Time period in which the payment is due (Tax period)	Decision to collect/Customs declaration		Deposit into account		Amount
		Tax authorities	Customs agency	Other agencies		Number	Day	State budget revenue	Temporary collection
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	[9]	(10)	(11)
Addition based on tax type, collecting agency, and tax period.
Total

Total amount paid to the State budget (written in words): ……………………………………………………………….

1. b) Direct refund:

Refund amount: In numbers: ……………………………………………………………………………….

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

Refund method:

□ Bank Transfer: Account Holder Name…………………………………………………………………….

Account number: ……………………… At the State Treasury Bank ……………………………………….

Cash:

Name of recipient: ……………………………………………………………………………………….

Citizen Identification Card/Passport Number: ………………. Date of Issue: ……..……/…………../…………………………..

Issuing authority: ………………………………………………………………………………………………………

Tax refund recipient: State Treasury ……………………………………………………

III. Attached documents: (Please specify the name of the document, original copy, or copy)

1. ……………………………………………………………………………………………………………….
2. ……………………………………………………………………………………………………………….

I certify that the information provided above is accurate and I am legally responsible for the accuracy of that information.

 

TAX AGENT Full name: …………………………….. Professional license number: ……………

TAXPAYER or LEGAL REPRESENTATIVE Signature , full name; title and seal (if any)

Note:

– Tax refund request period: If requesting a tax refund for multiple months or years, clearly state the relevant period from month … year … to month … year ….

– “Reason for requesting refund”: Clearly state the request for refund of excise tax as stipulated in the relevant point, clause, and article of the legal document.

– “Decision to collect/Customs declaration”: Record the administrative decision of the competent authority or the customs declaration with outstanding tax debt to the State budget.

– “Deposit into account”: Mark “V” in the relevant account column.

– KBNN: State Treasury.

– NSNN: State budget.

– Special Consumption Tax: Special consumption tax.