04/08/2026
Circular 95/2026/TT-BTC, effective from July 1, 2026, integrates the three areas of DTA, MAP, and APA and shifts the management mindset from form to economic substance. Circular 95/2026/TT-BTC, effective from July 1, 2026, integrates DTA, MAP, and APA, requiring export processing enterprises to synchronize their customs documentation and tax documentation based on the substance of transactions rather than form.
