New Notable Provisions Effective from June 1, 2025, under Circular No. 31/2025/TT-BTC

• Elimination of documentation requirements previously imposed on organizations and individuals when purchasing or receiving electronic stamps for tobacco and alcohol from tax authorities.
• When organizations or individuals issue stamps to the production department, they are required to scan the QR code located on the stamp carton, stamp block, or individual stamp. At the same time, relevant data must be entered to ensure that electronic stamp information is properly transmitted to the Electronic Stamp Management System.
• Replacement of Form No. 02/TEM, Form No. 04/TEM, and Form No. 07/TEM issued under Circular No. 23/2021/TT-BTC with the corresponding forms promulgated under Circular No. 31/2025/TT-BTC.
• Abolishment of Form No. 03/TEM and Form No. 05/TEM , previously issued under Circular No. 23/2021/TT-BTC.

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