Vietnam’s finance ministry issued a decree introducing new tax administrative procedures and forms related to Vietnam’s global minimum tax, with oversight by the tax management department of large enterprises.
Vietnam’s Ministry of Finance has issued Decision 3563/QD-BTC introducing new tax administrative procedures and forms on 21 October 2025, under the management of the Tax Management Department of Large Enterprises, in line with Decree 236/2025/ND-CP on Vietnam’s global minimum top-up corporate income tax.
The new administrative procedures and forms are:
| Procedure | Purpose / Description | Form(s) / Documents Required |
| 1. Notification of CEs | Notify constituent entities (CEs) responsible for declaration and list CEs under Resolution 107/2023/QH15 | Form No. 01/TB-DVHT |
| 2. Registration / Change in Tax Info | Register or update tax registration information for CEs responsible for declaration under global minimum tax rules | Form No. 01-DKTD-DVHT |
| 3. Declaration of additional CIT (QDMTT) | Declare additional corporate income tax under the Qualified Domestic Minimum Top-up Tax regulations | Form No. 01/TKTT-QDMTT
Form No. 01/TNDN-QDMTT Form No. 01/TM Form No. 03/TB-DVHT GloBE Information Return (GIR), if applicable Financial statements of each CE used for UPE CFS |
| 4. Declaration of additional CIT (IIR) | Declare additional corporate income tax under the Income Inclusion Rule regulations | Form No. 01/TKTT-IIR
Form No. 01/TNDN-IIR Form No. 01/TM Consolidated financial statements of UPE Financial statements of each CE used for UPE CFS |
