CIRCULAR 136/2026/TT-BTC CLARIFYING THE DOCUMENTATION REQUIREMENTS FOR EXPORTED GOODS NOT SUBJECT TO SPECIAL CONSUMPTION TAX

On 14 September 2026, the Ministry of Finance issued Circular 136/2026/TT-BTC, effective from 15 September 2026, amending Clause 2, Article 3 of Circular 158/2025/TT-BTC on the documentation for determining goods not subject to special consumption tax (“SCT”) in respect of goods manufactured, processed or outsourced for processing by an enterprise and subsequently sold or entrusted to another entity for export.

Key highlights are as follows:

• Clarification of the requirement for a contract liquidation minutes: The liquidation minutes is required only for sales contracts for export or export entrustment contracts that have been liquidated in whole or in part. This provision resolves the practical difficulties in applying Circular 158/2025/TT-BTC, under which enterprises could be required to provide liquidation minutes as part of the documentation proving that goods are not subject to SCT, even where the relevant contract had not yet been liquidated.
• Other requirements on documentation, export documents and non-cash payment continue to apply in accordance with the prevailing regulations. Goods that are not actually exported but are consumed domestically remain subject to SCT in accordance with regulations.

Enterprises should monitor the performance and liquidation status of their export contracts and maintain complete records and supporting documents to demonstrate their eligibility for SCT exemption in the event of a tax audit or inspection.