Decision 3078/QD-BTC was issued by the Ministry of Finance on September 3, 2025, amending and supplementing up to 104 administrative procedures in the field of tax management. This document directly affects enterprises in declaring and paying corporate income tax, value added tax, land and resource fees, and at the same time expands the scope of application to individuals with taxable income. According to APCI 2022, the tax sector has reduced the number of procedures from 304 to 234, helping to save significant time and costs for taxpayers.
The issuance of Decision 3078/QD-BTC is not only of technical value but also a clear demonstration of the efforts to reform administrative procedures in the tax sector. Currently, the Vietnamese tax system maintains about 219 procedures, of which 61.2% have been provided completely online, helping to improve transparency and reduce the burden on businesses. This is considered an important foundation to improve the business environment, create investor confidence and promote sustainable growth.
Legal basis of Decision 3078/QD-BTC
Before going into details, it is necessary to review the legal basis for this decision. Decision 3078/QD-BTC was issued based on the provisions of Circular 40/2025/TT-BTC, an important circular regulating many contents on tax management. This is the inheritance and at the same time replaces and supplements previous decisions such as 1474/QD-BTC dated April 24, 2025, 1462/QD-BTC dated July 22, 2022 or 155/QD-BTC dated January 24, 2025.
Previous decisions have contributed to standardizing the tax declaration and settlement process, but over time, with the development of the digital economy and the need for stronger reforms, they have revealed their limitations. Administrative procedures are still complicated, with many cumbersome steps, causing difficulties for taxpayers. Therefore, the birth of Decision 3078/QD-BTC is a necessary step to overcome these shortcomings, while creating a more modern and effective legal framework.
Main content of Decision 3078/QD-BTC
The first highlight of Decision 3078/QD-BTC is its very wide scope of regulation, covering most administrative procedures in tax management. From periodic tax declaration, year-end tax settlement, to tax refund and tax exemption procedures, all are updated, supplemented or edited to suit the actual situation.
Tax declaration procedures
One of the most important aspects of this decision is tax declaration procedures. While previously businesses and individuals often encountered confusion in choosing a declaration method or determining the time of declaration, now the regulations are much clearer.
For business, corporate income tax (CIT) are required to make periodic annual declarations, based on the results of production and business activities. The new point here is more specific regulations on additional declarations in cases where other income arises, such as income from capital transfer, from secured assets or from activities outside the main business line. This helps businesses be more proactive in making reports, limiting the situation of omissions leading to collection and penalties.
For individuals, personal income tax (PIT) are also mentioned in detail in Decision 3078/QD-BTC. Not only individuals with income from salaries and wages, but also those with income from business, real estate transfer, securities or inheritance, gifts must declare clearly. Thanks to that, the tax system will be managed more comprehensively, avoiding revenue loss.
For value added tax (VAT), the decision stipulates two declaration methods: the deduction method and the direct method on revenue. Large-scale enterprises with many transactions often apply the deduction method, while small businesses can choose to declare directly. This distinction helps to suit the characteristics of each group of subjects, while reducing pressure on individuals and small businesses.
In addition, other taxes such as resource tax, environmental protection fee, business license fee, land use tax are also updated. Providing more specific instructions on documents, forms and payment deadlines helps taxpayers comply easily, no longer ambiguous as before.
Tax settlement procedures
Along with declaration, tax settlement procedures are also important contents in Decision 3078/QD-BTC. Enterprises must summarize all business results in the year to determine taxable income, and at the same time calculate valid expenses. Calculations and reporting forms have been simplified, making it easier for the accounting department to perform.
Individuals with income from multiple sources must also make personal income tax settlement. This decision clearly stipulates cases where settlement is required, such as individuals with income from multiple organizations paying salaries or with both salary and business income. The new point is that procedures are more digitized, encouraging electronic filing, thereby shortening processing time.
Tax refund procedures
Another notable point in Decision 3078/QD-BTC is the detailed regulations on tax refunds. Previously, the procedure VAT refund are often complicated, causing many businesses to encounter difficulties when exporting or implementing investment projects. This time, the new regulations have standardized the process, clearly defined the criteria and necessary documents, thereby helping businesses quickly access tax refund capital and improve cash flow.
In addition to VAT, tax refunds are also applied to corporate income tax and personal income tax in cases where the taxpayer has overpaid. For example, a business expects high profits so it temporarily pays income tax during the year, but in reality the profits are lower. When finalizing, the difference will be refunded. For individuals, overpaid personal income tax will also be refunded under simplified procedures.
Tax exemption and reduction procedures
Not only stopping at tax declaration, settlement and refund, Decision 3078/QD-BTC also specifically stipulates the cases eligible for tax refund. tax exemption or reductionThis is an important mechanism to ensure fairness and at the same time encourage investment in priority areas.
Enterprises operating in the fields of high technology, science, and environmental protection may be exempted from corporate income tax. Individuals supporting dependents may be entitled to family deductions when calculating personal income tax. Agricultural production households or agricultural land users in some special cases may also be exempted from land use tax.
Summary table of procedures according to Decision 3078/QD-BTC
To help businesses and individuals easily visualize the important changes brought about by Decision 3078/QD-BTC, it can be classified into basic groups of procedures such as declaration, settlement, tax refund and tax exemption. Each group is regulated more specifically, with new points to reduce complexity, increase transparency and support taxpayers to comply effectively. The table below summarizes the core contents:
| Procedure group | Main content | Applicable objects | New highlights |
| Tax declaration | – Clearer regulations on declaration methods and timing.
– Corporate income tax is declared annually, supplemented when there is other income (capital transfer, secured assets, etc.). – Personal income tax extends to: salary, business, real estate, stocks, inheritance, gifts. – VAT has 2 methods: deduction (large enterprises) and direct (small businesses). – Update resource tax, business license fee, land tax… |
Enterprises, individuals, business households | – Clearly define the subject of declaration.
– Detailed instructions on documents, forms, and deadlines. – Reduce omissions, easier compliance. |
| Tax settlement | – Enterprises summarize annual production and business results, determine taxable income and valid expenses.
– Individuals with multiple sources of income (many places paying salary, both salary and business…) are required to make a final settlement. |
Businesses and individuals with multiple sources of income | – Simpler form.
– Encourage electronic submission of documents to shorten processing time. |
| Tax refund | – VAT: standardize processes, clearly define documents and criteria.
– Corporate income tax, personal income tax: refunded when overpaid (for example, the enterprise temporarily paid more than the actual profit). |
Business, individual | – Shortened procedure.
– Improve cash flow for business. – Taxpayers have easy access to refund capital. |
| Tax exemption and reduction | – Enterprises in the fields of high technology, science, environment: exemption/reduction of corporate income tax.
– Individuals with dependents: family deduction when calculating personal income tax. – Agriculture, agricultural land: some cases are exempted from land tax. |
High-tech, scientific, environmental enterprises; individuals; agricultural households | – Clearer mechanism.
– Increase fairness, encourage investment in priority areas. |
New highlights of Decision 3078/QD-BTC
Compared to previous decisions, Decision 3078/QD-BTC is a stronger reform. This document not only adds more detailed procedures but also simplifies the process. Instead of having to prepare a series of documents and wait for long processing, businesses and individuals can now submit documents via the electronic system, reducing processing time.
In addition, transparency is also enhanced. Cases of tax exemption, reduction, and refund are clearly listed, limiting ambiguity that can easily cause disputes. Regulations are also consistent with other legal documents, avoiding overlap and ensuring consistency in management.
Meaning and practical impact of Decision 3078/QD-BTC
Decision 3078/QD-BTC is not only of a legal technical nature but also creates changes of profound practical significance for businesses, individuals and tax authorities.
For businesses, simplifying administrative procedures helps save significantly on personnel costs, time and resources. In particular, the tax refund process is shortened and made more transparent, creating conditions to improve cash flow for businesses, especially export units that often face difficulties due to long waiting times for tax refunds.
For individuals, the new procedural system is designed to be clear and easy to understand, helping taxpayers proactively determine their tax obligations. At the same time, benefits related to tax refunds or family deductions are guaranteed to be transparent, avoiding unnecessary disputes or delays.
For tax authorities, this Decision opens up an important step in standardizing processes and applying information technology to management. Thanks to that, management efficiency is improved, tax fraud is reduced, and State budget revenue is consolidated and stabilized.
Recommendations for effective application of Decision 3078/QD-BTC
To properly and effectively implement the provisions of Decision 3078/QD-BTC, businesses and individuals need to proactively update the content of the document early. Businesses should organize internal training for accounting and finance departments to understand the new regulations. Individuals with income from multiple sources should also pay attention to prepare complete settlement documents.
In addition, the application of tax management software and electronic declaration is an inevitable trend. Thanks to technology, the submission of documents, tracking of processing status and storage of documents will be more convenient, transparent and accurate.
MAN Support Services – Master Accountant Network
In the context of Decision 3078/QD-BTC amending and supplementing a series of tax administrative procedures, many businesses and individuals may have difficulty in promptly grasping the new regulations. With practical experience and a team of tax and accounting experts with a thorough understanding of the Vietnamese legal system, MAN – Master Accountant Network provides comprehensive support services such as:
- Consulting and updating details of changes in 104 tax procedures according to Decision 3078/QD-BTC.
- Support for declaration and settlement of corporate income tax (CIT) and value added tax (VAT).
- Advice on procedures related to land, resources and mandatory fees.
- Deploy electronic tax declaration service, optimize online tax payment process to save time and costs.
With the motto "accompanying businesses in tax reform", MAN is committed to providing effective and transparent legal compliance solutions and helping businesses maximize the benefits from the increasingly modern administrative procedure system.
Conclude
Decision 3078/QD-BTC is a testament to the strong reform efforts of the Ministry of Finance in building a modern, transparent and more convenient tax system for both taxpayers and management agencies. With the comprehensive addition and adjustment of tax declaration, settlement and refund procedures, this decision will bring practical benefits to businesses and individuals and contribute to improving the effectiveness of state management.
From September 3, 2025, all businesses, organizations and individuals with tax obligations need to promptly update and properly apply the provisions of Decision 3078/QD-BTC to ensure compliance with the law, and at the same time take advantage of the benefits of tax exemption, reduction and refund that this document brings.
During the implementation, if you encounter any difficulties, MAN – Master Accountant Network ready to accompany businesses with comprehensive tax consulting and support services, helping to save time, reduce risks and optimize tax obligations in a transparent and effective manner. In addition, MAN also provides accounting services and professional audit, ensuring that the accounting system and financial reports of the enterprise always comply with standards and legal regulations, thereby enhancing reputation and competitiveness in the market.
Contact information MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- E-mail: man@man.net.vn
