Tax management Law

Decree No. 373/2025/ND-CP amends and supplements a number of articles of Decree No. 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration

GOVERNMENT
__________

Number: 373/2025/ND-CP

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
______________________

Hanoi, December 31, 2025

 

DECREE

Amendments and additions to certain articles of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing certain articles of the Law on Tax Administration.

 

Based on the Law on Organization of the Government No. 63/2025/QH15;

Based on the Law on Tax Administration No. 38/2019/QH14, amended and supplemented by Law No. 56/2024/QH15 amending and supplementing a number of articles of the Law on Securities, the Law on Accounting, the Law on Independent Auditing, the Law on State Budget, the Law on Management and Use of Public Assets, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, and the Law on Handling Administrative Violations;

Based on the Land Law No. 31/2024/QH15, amended and supplemented by Law No. 43/2024/QH15 amending and supplementing a number of articles of the Land Law No. 31/2024/QH15, the Housing Law No. 27/2023/QH15, the Real Estate Business Law No. 29/2023/QH15 and the Law on Credit Institutions No. 32/2024/QH15;

As requested by the Minister of Finance;

The Government has issued a Decree amending and supplementing a number of articles of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration.

Article 1. The following points and clauses of Article 9 are amended and supplemented as follows:

  1. Amend and supplement point b of clause 1 as follows:

“b) Taxpayers subject to monthly personal income tax filing as stipulated in point a, clause 1, Article 8 of this Decree, if eligible to file value-added tax returns quarterly, may choose to file personal income tax returns quarterly.”

  1. Add clause 3 as follows:
  2. Taxpayers who have filed quarterly tax returns but do not meet the eligibility requirements for quarterly filing will be handled as follows:
  3. a) If a taxpayer discovers that they do not meet the requirements for quarterly tax filing, they must file taxes monthly starting from the first month of the following quarter, resubmit the monthly tax returns for the previous quarters, and pay late payment penalties as prescribed.
  4. b) If the tax authority discovers that the taxpayer does not meet the conditions for quarterly tax filing, the tax authority will issue a document requiring the taxpayer to file taxes monthly starting from the first month of the following quarter, resubmit the monthly tax returns for the previous quarters, and calculate late payment penalties as prescribed, except in cases where the tax authority discovers this during an inspection at the taxpayer’s premises. The taxpayer must file taxes monthly and resubmit the monthly tax returns as requested by the tax authority.
  5. c) Taxpayers shall not be subject to administrative penalties for late submission of tax returns for tax periods that must be resubmitted due to a change in the tax period. The tax returns for the months already resubmitted shall be considered as replacements for the quarterly tax returns already submitted.”

Article 2. Point b, Clause 6, Article 10 is amended and supplemented as follows:

“b) The date on which the obligation to the state budget arises is determined according to the provisions of Clause 3, Article 155 of the Land Law No. 31/2024/QH15.”

Article 3. Point b.2 of Clause 8, Article 11 is amended and supplemented as follows:

“b.2) Individuals residing in Vietnam who receive salary or wage income subject to withholding tax from two or more sources must submit their tax return to the tax authority directly managing the largest income-paying organization during the year. If there are multiple largest income sources during the year that are equal, the individual must submit their tax return to one of the tax authorities directly managing the organizations that pay the largest income sources.”

In cases where an individual submits a personal income tax return that does not comply with the regulations mentioned above, the tax authority that received the individual’s return will use the information in the tax sector’s database system to forward the return to the tax authority directly managing the income-paying organization to carry out the personal income tax settlement in accordance with the law.

Article 4. Amendments and additions to certain points and clauses of Article 13 are as follows:

  1. Amend and supplement point d, clause 1 as follows:

“(d) Land rent applicable in cases where there is no land lease decision or lease contract.”

  1. Amend and supplement certain points of clause 2 as follows:
  2. a) Amend and supplement points b and c of clause 2 as follows:

“b) Land use fees.

  1. c) Land rent.”
  2. b) Add point d to clause 2 as follows:

“d) The amount of additional fees that land users must pay for the period not yet including land rent, land use fees, and other land-related budget revenues collected by the tax authorities in accordance with the law.”

  1. Amend and supplement Clause 6 as follows:
  2. The time limit for the tax authority to issue and send tax payment notices to taxpayers in the cases specified in points d and h of Clause 1 and Clause 2 of this Article is from the date of receiving the taxpayer’s tax declaration file, the information transfer form to determine land-related financial obligations (including the initial time and when there are changes to the basis for determining financial obligations), and the legal and complete documents of the competent state agency, specifically as follows:
  3. a) No later than 7 working days for land use fees and additional payments due from organizations and individuals of Vietnamese origin residing abroad; 5 working days for land use fees and additional payments due from households and individuals (excluding individuals of Vietnamese origin residing abroad); 5 working days for land lease fees and additional payments due; 3 working days for personal income tax from real estate transfers, inheritance, gifts of real estate, and land and house registration fees.
  4. b) No later than 7 working days from the date of receiving the document determining the amounts that land lessees and land users are entitled to deduct from the land rent and land use fees payable, issued by the People’s Committee of the commune or the specialized agency under the People’s Committee of the province as prescribed, the People’s Committee of the commune or the specialized agency under the People’s Committee of the province must determine the amounts that taxpayers are entitled to deduct from the land rent and land use fees payable and send them to the tax authority no later than 5 working days from the date of receiving the dossier transferred from the Land Registration Office or the agency with land management functions or the one-stop service center.
  5. c) No later than 3 working days from the date of receiving the taxpayer’s tax return, the tax authority shall send a document in accordance with Form No. 01/CCTT-TĐMN in Appendix II issued together with this Decree to the competent state agency as prescribed in Article 44 of Government Decree No. 103/2024/NĐ-CP dated July 30, 2024, to provide cadastral information as a basis for issuing a notice of payment to the taxpayer as prescribed in points a and b of this clause.
  6. d) No later than April 30th of each year, the tax authority shall issue a notice of land rent payment to taxpayers in the case of annual land rent payments. If the competent state agency adjusts the basis for determining land rent, the tax authority shall recalculate the land rent payable and notify the taxpayer accordingly.”
  7. Amend and supplement Clause 8 as follows:
  8. In cases where the tax authority receives an information transfer form to determine land-related financial obligations, and the decision, notice, or document from a competent state agency is illegal or incomplete according to regulations, the tax authority shall send a document to the competent state agency to adjust or supplement the information as follows:
  9. a) No later than 05 working days from the date of receiving the dossier, the tax authority shall send a document in accordance with Form No. 01/CCTT-ĐĐTCQ in Appendix II attached to this Decree to the competent state agency for adjustment and supplementation of information.
  10. b) No later than 05 working days from the date of receiving the document from the tax authority, the competent state agency shall adjust and supplement the information and send it to the tax authority.”
  11. Amend and supplement points b.3 and b.4 of clause 11 as follows:

“b.3) In cases where the information transferred from competent state agencies is incomplete, insufficient, or the tax authority discovers that the information is inaccurate, within 05 working days from the date of receiving the dossier, the tax authority is responsible for notifying the submitting agency in writing to supplement or correct the information. Upon receiving a written request for supplementary information from the tax authority, the competent state agency shall provide the dossier and information as requested by the tax authority within 05 working days from the date of receiving the request. After receiving a complete dossier and information, the tax authority shall calculate and issue a payment notice within the time limits stipulated in the corresponding articles of this Decree.”

b.4) In cases where the tax authority notifies the amount of tax payable based on a written determination of the tax liability issued by a competent state agency as stipulated in the corresponding articles of this Decree: If the information provided by the competent state agencies is insufficient to issue a tax payment notice, within 05 working days from the date of receipt of the document, the tax authority is responsible for notifying the agency that submitted the documents in writing to supplement or adjust the information. Upon receiving a request for supplementary information from the tax authority, the competent state agency shall provide the documents and information as requested by the tax authority within 05 working days from the date of receipt of the document. After receiving all the documents and information, the tax authority shall issue the tax payment notice within the time limit stipulated in the corresponding articles of this Decree.”

Article 5. Amendments and additions to certain clauses of Article 18 are as follows:

  1. Amend and supplement Clause 3 as follows:
  2. Land rent and additional fees payable by land users:
  3. a) For cases where land rent is paid annually:

a.1) Deadline for the first payment of land rent: No later than 30 days from the date of issuance of the land rent payment notice by the tax authority.

a.2) From the second year onwards, the land lessee may choose to pay once or twice a year. If the taxpayer chooses to pay once a year, the deadline is May 31st. If the land lessee chooses to pay twice a year, the deadlines for each payment period are as follows: the first payment of 50% must be made no later than May 31st; the second payment of the remaining amount as notified must be made no later than October 31st.

For new land leases where the deadline for determining the first year’s land lease payment obligation is after October 31st, the tax authority will issue a notice to pay the land lease fee for the remaining period of the year.

a.3) The deadline for paying land rent for amended tax declarations is no later than 30 days from the date of issuance of the land rent payment notice.

a.4) The deadline for paying land rent in cases where the tax authority notifies payment based on a document from a competent state agency allowing an extension of land use in cases of delayed land use or delayed land use progress compared to the progress stated in the investment project, and other cases adjusting factors related to the recalculation of the land rent payable and determining the additional amount the land user must pay for the period not yet calculated as follows:

No later than 30 days from the date of issuance of the Payment Notice, the land lessee must pay 50% of the total amount due as stated in the notice;

No later than 90 days from the date of issuance of the Payment Notice, the land lessee must pay 50% of the remaining amount due as stated in the notice.

  1. b) For cases where land rent is paid in a lump sum for the entire lease period:

b.1) Deadline for the initial payment of land rent, and deadline for paying any additional fees that land users are required to pay for periods for which land rent has not yet been calculated:

No later than 30 days from the date of issuance of the Payment Notice, the land lessee must pay 50% of the total amount due as stated in the notice;

No later than 90 days from the date of issuance of the Payment Notice, the land lessee must pay 50% of the remaining amount due as stated in the notice.

b.2) The deadline for paying land rent for amended tax declarations is no later than 30 days from the date of issuance of the tax payment notice.”

  1. Amend and supplement Clause 4 as follows:
  2. Land use fees and additional fees that land users must pay:
  3. a) No later than 30 days from the date of issuance of the Payment Notice, the land user must pay 50% of the total amount due as stated in the notice.
  4. b) No later than 90 days from the date of issuance of the Payment Notice, the land user must pay 50% of the remaining total amount due as stated in the notice.
  5. c) No later than 30 days from the date of issuance of the Notice of Land Use Fee Payment, the land user must pay 100% of the total amount due as stated in the notice in cases where the land use fee is recalculated after 5 years from the date of the decision to allocate resettlement land and the household or individual has not yet paid the outstanding land use fee.

Article 6. Point a, Clause 1, Article 20 is amended and supplemented as follows:

“a) The taxpayer’s request for extension in accordance with Form No. 01/GHAN in Appendix III attached to this Decree.”

Article 7. Amendments and additions to certain clauses of Article 41 are as follows:

  1. Amend and supplement Clause 3 as follows:
  2. Taxpayers requesting a formal APA, APA renewal, APA amendment, or APA cancellation shall submit an application for APA application using Form No. 01/APA-DN in Appendix III attached to this Decree, along with supporting documents, to the Tax Department.
  3. Amend and supplement Clause 7 as follows:
  4. Regarding the effective date of the APA and the authority and procedures for processing bilateral or multilateral APA applications as stipulated in Article 8 of Government Decree 122/2025/ND-CP dated June 11, 2025, on decentralization and delegation of authority in the field of tax management.

In the event that, during the implementation of the APA, any events arise that significantly affect the continued implementation of the APA or impact the business results and tax declarations of the taxpayer, the taxpayer is responsible for reporting this to the tax authorities.

Article 8. The following phrases are hereby repealed in certain articles of Decree No. 126/2020/ND-CP:

The phrase “leasing water surface” is removed from point h, clause 2, Article 5; point e, clause 3, point m, clause 4, Article 8; clause 5, Article 10; and point d, clause 7, Article 11.

Article 9. The following points and clauses in certain articles of Decree No. 126/2020/ND-CP are hereby repealed:

Article 7, Clause 5, Point b is repealed; Article 8, Clause 2, Point b and Clause 4, Point s are repealed; Article 9, Clause 2, Point c and Point d are repealed; Article 13, Clause 12 is repealed; Article 20, Clause 4 is repealed; and Article 26, Clause 2, Point a.16 is repealed.

Article 10. Amendments and additions to Appendix I – List of tax declaration documents attached to Decree No. 126/2020/ND-CP are as follows:

  1. Replace the list of tax declaration documents in Appendix I attached to Decree No. 126/2020/ND-CP with the list of tax declaration documents in Appendix I attached to this Decree.
  2. Issue Form No. 01/TTĐB in Appendix I attached to this Decree and repeal Forms No. 01/TTĐB and No. 02/TTĐB in Appendix II attached to Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
  3. Issue Form No. 01/TK-SDDPNN in Appendix I attached to this Decree and repeal Forms No. 01/TK-SDDPNN and No. 04/TK-SDDPNN in Appendix II attached to Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
  4. Issue Form No. 02/TK-SDDPNN in Appendix I attached to this Decree and repeal Form No. 02/TK-SDDPNN in Appendix II attached to Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
  5. Promulgate Forms No. 01/TBH and No. 01-1/TBH in Appendix I attached to this Decree and abolish Forms No. 01/TBH and No. 01-1/TBH in Appendix II attached to Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
  6. Promulgate Forms No. 01/TK-DK and No. 01/PL-DK in Appendix I attached to this Decree and abolish Forms No. 01/TAIN-DK, No. 01/TNDN-DK, No. 01/TK-VSP, and No. 01/PL-DK in Appendix II attached to Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
  7. Issue Form No. 01/LNCN-DK in Appendix I attached to this Decree and repeal Forms No. 01/LNCN-PSC and No. 01/LNCN-VSP in Appendix II attached to Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
  8. Issue Form No. 02/PTHU-DK in Appendix I attached to this Decree and repeal Forms No. 02/PTHU-DK and No. 03/PTHU-DK in Appendix II attached to Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
  9. Promulgate Forms No. 02/LNCN-DK and No. 02-1/PL-DK in Appendix I attached to this Decree and abolish Forms No. 02/LNCN-PSC, No. 02/LNCN-VSP, and No. 02-1/PL-DK in Appendix II attached to Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.

Article 11. Amendments and additions to Appendix II – List of notices attached to Decree No. 126/2020/ND-CP are as follows:

  1. Replace the list of notifications in Appendix II issued with Decree No. 126/2020/ND-CP with the list of notifications in Appendix II attached to this Decree.
  2. Replace Form No. 01/CCTT-TĐMN stipulated in Appendix II of Decree No. 126/2020/NĐ-CP with Form No. 01/CCTT-TĐMN in Appendix II attached to this Decree.

Article 12. Amendments and additions to Appendix III – List of forms attached to Decree No. 126/2020/ND-CP are as follows:

  1. Replace the list of sample forms in Appendix III attached to Decree No. 126/2020/ND-CP with the list of sample forms in Appendix III – List of sample forms attached to this Decree.
  2. Issue Form No. 01/GHAN in Appendix III attached to this Decree and repeal Forms No. 01/GHKS, No. 02/GHKS, No. 03/GHKS, and No. 04/GHKS in Appendix III attached to Decree No. 126/2020/ND-CP, and Form No. 01/GHAN in the Appendix attached to Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
  3. Issue Form No. 01/APA-DN in Appendix III attached to this Decree and repeal Forms No. 01/APA-TV, No. 02/APA-CT, No. 03/APA-MAP, and No. 04/APA-BC in Appendix III attached to Decree No. 126/2020/ND-CP.

Article 13. Enforcement Provisions

  1. This Decree shall take effect from February 14, 2026.
  2. In cases where taxpayers have already declared taxes using the forms prescribed in Government Decree No. 126/2020/ND-CP dated October 19, 2020 and Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance, they shall continue to declare and settle taxes for the tax period of 2025 using the forms prescribed in Government Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration and Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.

For shipments of crude oil and natural gas exported from January 1, 2026, taxpayers shall declare according to the forms prescribed in this Decree.

  1. In the event that the documents referenced in this Decree are amended, supplemented, or replaced, the corresponding provisions in the amended, supplemented, or replaced document shall apply.
  2. Ministers, heads of ministerial-level agencies, heads of government agencies, chairpersons of provincial and centrally-administered city People’s Committees, and relevant organizations and individuals are responsible for implementing this Decree.

 

Recipient:

– The Secretariat of the Central Committee of the Communist Party;

– The Prime Minister and Deputy Prime Ministers of the Government;

– Ministries, ministerial-level agencies, and agencies under the Government;

– People’s Councils and People’s Committees of provinces and centrally-administered cities

– The Central Office and Committees of the Party;

– Office of the General Secretary;

– Office of the President;

– The National Assembly’s Council of Ethnic Minorities and Committees;

– Office of the National Assembly;

– Supreme People’s Court;

– Supreme People’s Procuratorate;

– State Audit Office;

– Social Policy Bank;

– Vietnam Development Bank;

– Central Committee of the Vietnam Fatherland Front;

– Central agencies of socio-political organizations;

– Office of the Government: Minister, Deputy Ministers, Assistant to the Prime Minister, Director General of the Government Portal, Departments, Bureaus, affiliated units, Government Gazette;

– Save: VT, KTTH (2b).

 

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