Decision No. 3563/QD-BTC dated October 21, 2025, issued by the Ministry of Finance, on the publication of new administrative procedures in the field of tax administration for multinational enterprises (MNEs) and constituent entities operating in Vietnam within scope of the Ministry of Finance, includes:

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  1. Submission of the notification on identifying of the constituent entity responsible for filing, together with the list of constituent entities;
  2. Registration or modification of tax registration information for the constituent entity responsible for filing;
  3. Filing of the supplemental corporate income tax return in accordance with the regulations on Qualified Domestic Minimum Top-up Tax (QDMTT);
  4. Filing of the supplemental corporate income tax return in accordance with the regulations on Income Inclusion Rule (IIR).

All of the above procedures shall be directly received and processed by the Large Enterprises Tax Sub-Department under the respectiveTax Department.

Regarding the method of dossier submission, Decision No. 3563/QD-BTC stipulates:

  • The notification on identification of the constituent entity responsible for filing may be submitted directly at the tax authority, sent by post, or submitted via the electronic transaction portal;
  • Other forms and declarations (includingtax registration dossiers, dossiers for modification of tax registration information, and QDMTT and IIR tax return dossiers) must be submitted online through the electronic transaction portal.

At present, the electronic transaction portal has been implemented to support taxpayers in submitting the notification of the constituent entity as well as in registering and modifying tax registration information.

It should be noted that the notification on identification of the constituent entity responsible for filing must be duly submitted and accepted before the enterpriseproceeds with tax registration or modification of tax registration information.

Enterprises are recommended to access and use the electronic transaction portal early to familiarize themselves with the system and promptly address any potential technical issues, ensuring the timely submission of dossiers within the statutory deadline.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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