Decree No. 373/2025/NĐ-CP dated December 31, 2025, issued by the Government, amending and supplementing a number of articles of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration, provides as follows:

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1. Key amended contents

1.1. Amendment to Article 9 – VAT and PIT declaration

Article 9 of Decree No. 126/2020/NĐ-CP is amended and supplemented to update the criteria and procedures for selecting tax declaration periods:

A. Quarterly tax declaration

  • Taxpayers subject to monthly tax declaration who meet the prescribed conditions may opt to declare VAT on a quarterly basis.
  • Taxpayers declaring PIT on a monthly basis who meet the conditions for quarterly VAT declaration may choose to declare PIT on a quarterly basis.

B. Cases of quarterly declaration where eligibility conditions are not met

The supplemented Clause 3 clearly stipulates:

  • Where the taxpayer self-determines that eligibility conditions are not met:
  • The taxpayer must switch to monthly tax declaration from the first month of the subsequent quarter.
  • The taxpayer must re-submit monthly tax returns for the previous quarters and calculate late payment interest in accordance with regulations.
  • Where the tax authority determines that the taxpayer does not meet eligibility conditions:
  • The tax authority shall issue a written notice requiring the taxpayer to declare taxes on a monthly basis and to re-submit monthly tax returns together with late payment interest, if any.
  • No administrative penalties shall be imposed for late submission of tax returns
  • When re-submitting returns due to a change in the tax declaration period.
  • This regulation allows taxpayers greater flexibility in selecting tax declaration periods and reduces the risk of penalties when adjustments to tax returns are required.

1.2. Amendment to Article 10 – Land-related financial obligations

The Decree supplements and amends provisions relating to land rental and land use fees:

  • Land rental shall be applied even in cases where no official land lease decision or land lease contract has been issued.
  • Additional provisions are introduced regarding amounts payable for periods during which land rental or land use fees have not yet been determined, as well as other land-related state budget revenues managed by tax authorities.

1.3. Amendment to Article 11 – PIT finalization for income earned from multiple payers

Article 11 is supplemented with provisions regarding the place of submission of PIT finalization dossiers for individuals:

  • Resident individuals earning income from salaries and wages from multiple payers shall submit PIT finalization dossiers to the tax authority directly managing the income-paying organization that pays the largest income during the year.

In cases where an individual submits the dossier to an incorrect tax authority, the receiving tax authority shall support the transfer of the dossier to the correct authority based on tax authority data.

1.4. Amendment to tax declaration dossiers (Appendix I)

The Decree completely replaces Appendix I – the list of tax declaration dossiers of Decree No. 126/2020/NĐ-CP with a new list attached to Decree No. 373/2025/NĐ-CP. This aims to standardize the contents and forms of dossiers in line with the amended regulations.

1.5. Abolition of certain provisions and phrases no longer appropriate

The Decree abolishes multiple points, clauses, and phrases in Decree No. 126/2020/NĐ-CP, for example:

  • Abolition of the phrase “water surface lease” in certain articles of Decree No. 126.
  • Abolition of certain points and clauses in other articles of Decree No. 126/2020/NĐ-CP relating to tax declaration and tax administration.

2. Effective date and transitional provisions

The Decree takes effect from February 14, 2026.

For the 2025 tax period, taxpayers who have declared taxes using the forms prescribed under Decree No. 126/2020/NĐ-CP and Circular No. 80/2021/TT-BTC shall continue using the existing forms until the end of that tax period.

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