Circular 51 stipulates procedures for electronic transactions in the field of tax for exported, imported, transit goods and means of transport exiting, entering, and transiting not subject to the provisions of Clause 1, Article 1 of Circular 51, to be implemented in accordance with the provisions of legal documents on tax management, laws on import and export taxes and other relevant laws.
Circular 51 consists of 3 chapters and 21 articles regulating the scope of regulation and subjects of application of electronic transactions in the tax field, including references to legal documents with relevant contents on electronic transactions in the tax field for imported and exported goods, explaining terms, principles, documents, digital signatures in electronic transactions in the collection and payment of taxes, fees, charges and other payable amounts of the State Budget.
Detailed regulations on electronic transactions in the tax field for imported and exported goods, transit goods and means of transport for entry, exit and transit managed by the Customs authority.
Specifically, the procedures for collecting and paying the State budget electronically on the systems of the Customs authority, banks, payment intermediary service providers... regulating the exchange of state budget guarantees electronically, exchanging and processing information on electronic tax transactions.
This Circular takes effect from August 7, 2025.