Look Up Vietnam Tax Payment Codes

Look up chapter (chương) and sub-item (tiểu mục) codes for Vietnamese tax payment slips under TT 130/2025, with late-interest and abolished codes.

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Paying tax in Vietnam needs two codes from the state-budget index (mục lục ngân sách nhà nước): the chapter (chương) of the payer, e.g. 554 / 854 for private companies or 557 / 857 for households and individuals, and the sub-item (tiểu mục) of the revenue, e.g. 1001 PIT on salaries, 1052 CIT, 1701 domestic VAT, 2801 registration fee. This endpoint holds the 35 chapters taxpayers use and 215 tax, fee, fine and late-interest sub-items of Thông tư 130/2025/TT-BTC (from 1/1/2026), as amended by Thông tư 123/2026/TT-BTC (21/8/2026, e.g. new crypto-asset codes 1016 / 1059).

Look up one code (a pre-2025 district chapter such as 757 points to its new 857), search with q in Vietnamese with or without accents (“thue tncn”, “trước bạ”) or English, or filter by tax (pit, cit, vat, excise, import, env, resource, land, registration, licence, late_interest, fine, fee). Each tax sub-item links to the sub-item for its late-payment interest (Mục 4900).

The licence fee (lệ phí môn bài, 2862–2864) is marked abolished from 1/1/2026; the codes remain only to pay older debts. English names are our translation.

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FAQ

Did TT 130/2025 change the tax codes?

No tax, fee or late-interest code was renumbered from TT 324/2016; some names changed. Chapters of the abolished districts moved from 754–760 to 854–860 on 1/7/2025.

Which chapter do individuals use for PIT?

557 when the provincial tax office manages it, 857 when a grassroots office does (note of Mục 1000 in TT 130/2025).

Is lệ phí môn bài still paid?

No. It was abolished from 1/1/2026 (Nghị quyết 198/2025/QH15); the codes are kept to collect earlier years.