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DECREE 373/2025/NĐ-CP (“Decree 373”) AMENDING AND SUPPLEMENTING CERTAIN ARTICLES OF DECREE NO. 126/2020/NĐ-CP DATED OCTOBER 19, 2020 OF THE GOVERNMENT DETAILING CERTAIN ARTICLES OF THE TAX ADMINISTRATION LAW

On December 31, 2025, the Government promulgated Decree 373/2025/NĐ-CP amending and supplementing certain articles of Decree 126/2020/NĐ-CP dated October 19, 2020, which details certain provisions of the Tax Administration Law. Decree 373 focuses on clarifying tax administration procedures, resolving practical obstacles, and standardizing administrative processes, particularly with respect to value-added tax, personal income tax, and financial obligations related to land.

Some notable highlights of Decree 373 are as follows:

1. Taxpayers may choose their PIT filing period

Taxpayers subject to monthly personal income tax (PIT) filing who also qualify for quarterly PIT filing are allowed to choose to file on a quarterly basis

2. Tax declaration and handling of incorrect tax periods (VAT, PIT)

👉 Clearly stipulates the handling sequence, distinguishing responsibilities between taxpayers and tax authorities, thereby ensuring consistency in practical application.

Note: NO ADMINISTRATIVE PENALTIES for late submission of tax declarations shall be imposed on tax returns that must be re-submitted due to changes in the tax period. The monthly tax declarations that are re-submitted are considered replacements for the previously filed quarterly tax declarations

3. Place of Filing PIT Finalization Dossiers

Applicable to: Resident individuals with income from salaries and wages from two or more sources.

  • The place of filing is clarified: individuals with multiple income sources (self-finalization) must submit their PIT finalization dossier to the tax authority managing the organization that paid the largest income during the year.
  • Basis for determining the largest income source: if there are multiple sources with equal largest income, the individual may choose one of the tax authorities managing those organizations.
  • If filed at the wrong place: the receiving tax authority will assist in transferring the dossier to the correct authority.

👉 This regulation clearly and uniformly defines the receiving authority, reducing the situation of filing at the wrong place and having to adjust dossiers multiple times.

4. Supplementary Regulations on Land-related Financial Obligations

Choice of land rent payment method

Decree 373 allows taxpayers to choose their land rent payment period: either pay once annually or split into two installments, instead of the previous default method → increasing flexibility for taxpayers

If paying in two installments, specific deadlines are

  • First installment: no later than May 31
  • 1Second installment: no later than October 31

Deadline for supplementary payments of land use fees and land rent

For additional land use fees or land rent payable (including amounts arising from previous periods):

  • Within 30 days from the date of notification: pay 50% of the amount.
  • Within 90 days from the date of notification: pay 100% of the amount

5. Reform of Administrative Procedures and Tax Forms

The time limit for the tax authority to issue payment notices is shortened:

  • 5 working days for individuals
  • 7 working days for organizations, counted from the date of receipt of a complete and valid dossier.

Replacement of the entire system of tax forms: Forms related to VAT, PIT, excise tax, natural resource tax; Official documents used in tax debt management and enforcement.

6. Effective Date

Decree No. 373/2025/NĐ-CP takes effect from February 14, 2026.

For crude oil and natural gas sales, the new forms apply immediately from January 1, 2026.