CIRCULAR NO. 41/2026/TT-BTC DATED APRIL 6, 2026 OF THE MINISTRY OF FINANCE GUIDING TAX DECLARATION, WITHHOLDING, PAYMENT, AND FINALIZATION IN THE CRYPTO-ASSET MARKET

This Circular provides guidance on tax declaration, withholding, payment, and finalization in the crypto-asset market in accordance with Resolution No. 05/2025/NQ-CP on the pilot implementation of the crypto-asset market in Vietnam.

Accordingly, organizations providing crypto-asset services as stipulated in Clause 3, Article 3 of Resolution No. 05/2025/NQ-CP (hereinafter referred to as “Service Providers”), and organizations established and operating under Vietnamese law that engage in trading, transferring, and conducting business in crypto assets in the crypto-asset market in Vietnam shall declare, pay, and finalize taxes as follows:

1. Declaration and payment of Value-Added Tax (VAT)

VAT declaration dossiers shall comply with the provisions in Section 2 – Appendix I of the List of Tax Declaration Dossiers issued together with Decree No. 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration, as amended and supplemented by Decree No. 373/2025/ND-CP.

The forms for tax declaration dossiers shall comply with the templates in Section II – VAT Declaration Forms, Appendix II of the List of Tax Declaration Forms issued together with Circular No. 80/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP, as amended and supplemented by Circular No. 40/2025/TT-BTC.

2. Declaration, payment, and finalization of Corporate Income Tax (CIT)

CIT declaration dossiers shall comply with the provisions in Section 7 – Appendix I of the List of Tax Declaration Dossiers issued together with Decree No. 126/2020/ND-CP, as amended and supplemented by Decree No. 373/2025/ND-CP.

The forms for tax declaration dossiers shall comply with the templates in Section VI – CIT Declaration Forms, Appendix II of the List of Tax Declaration Forms issued together with Circular No. 80/2021/TT-BTC, as amended and supplemented by Circulars No. 40/2025/TT-BTC, No. 94/2025/TT-BTC, and No. 21/2026/TT-BTC.

Service Providers and organizations established and operating under Vietnamese law must determine quarterly provisional CIT payments to remit to the state budget in accordance with Clause 6, Article 8 of Decree No. 126/2020/ND-CP, as amended and supplemented by Decree No. 91/2022/ND-CP. The provisional CIT paid shall be offset against the payable CIT amount upon annual tax finalization.

No later than the last day of the third month from the end of the calendar year or fiscal year, Service Providers and organizations established under Vietnamese law must submit their annual tax finalization dossiers.

3. Method of declaration and tax authorities

Service Providers and organizations established and operating under Vietnamese law shall submit tax declaration dossiers electronically. The tax authority receiving and processing the dossiers shall be the tax authority directly managing the taxpayer.

Deadlines for submission of tax declaration dossiers and tax payments shall comply with the provisions of Chapters IV and VI of the Law on Tax Administration No. 38/2019/QH14 and its guiding documents.

4. Responsibilities for withholding, paying on behalf, and declaring withheld tax amounts of Service Providers

Service Providers are responsible for withholding and paying on behalf of corporate income tax (CIT) arising from each transfer of crypto assets conducted by organizations established under foreign law (hereinafter referred to as “foreign organizations”) through the Service Provider; and for withholding and paying on behalf of personal income tax (PIT) arising from each transfer of crypto assets conducted by individuals (including resident and non-resident individuals) through the Service Provider.

Time of withholding: Service Providers shall withhold CIT and PIT payable for each crypto-asset transfer transaction of foreign organizations and individuals at the time the transaction is confirmed as successfully completed.

The amount of CIT and PIT to be withheld shall be determined according to the rates specified in Clause 3, Article 4 and Article 5 of Circular No. 32/2026/TT-BTC.