Decree 373/2025/ND-CP amending Decree 126/2020/ND-CP detailing the Law on Tax Administration

DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration

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

Pursuant to the Law on Tax Administration No. 38/2019/QH14, which was amended and supplemented under Law No. 56/2024/QH15 Amending and Supplementing a Number of Articles of the Law on Securities, Accounting Law, Law on Independent Audit, Law on the State Budget, Law on Management and Use of Public Properties, Law on Tax Administration, Law on Personal Income Tax, Law on National Reserves, and Law on Handling of Administrative Violations;

Pursuant to the Land Law No. 31/2024/QH15, which was amended and supplemented under Law No. 43/2024/QH15 Amending and Supplementing a Number of Articles of Land Law No. 31/2024/QH15, Housing Law No. 27/2023/QH15, Law No. 29/2023/QH15 on Real Estate Business, and Law No. 32/2024/QH15 on Credit Institutions;

At the proposal of the Minister of Finance;

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

Article 1. To amend and supplement a number of points and clauses of Article 9 as follows:

1. To amend and supplement Point b, Clause 1 as follows:

“b) Taxpayers subject to monthly declaration of personal income tax specified at Point a, Clause 1, Article 8 of this Decree that fully satisfy the conditions for quarterly declaration of value-added tax may make quarterly declaration of personal income tax.”.

2. To add Clause 3 as follows:

“3. Taxpayers that have declared taxes on a quarterly basis but do not satisfy the conditions for quarterly declaration shall be handled as follows:

a) Where the taxpayer self-detects that it does not satisfy the conditions for quarterly declaration, the taxpayer shall carry out monthly tax declaration from the first month of the subsequent quarter, re-submit monthly tax declaration dossiers for the preceding quarters, and calculate late payment interest in accordance with regulations.

b) Where the tax office detects that the taxpayer does not satisfy the conditions for quarterly declaration, the tax office shall issue a written request requiring the taxpayer to carry out monthly tax declaration from the first month of the subsequent quarter, re-submit monthly tax declaration dossiers for the preceding quarters, and calculate late payment interest in accordance with regulations, except for cases where the tax office detects such non-compliance through inspection at the taxpayer’s premises. The taxpayer shall carry out monthly tax declaration and re-submit monthly tax declaration dossiers in accordance with the written request of the tax office.

c) The taxpayer shall not be subject to administrative penalties for late submission of tax declaration dossiers with respect to tax declaration dossiers of tax periods that must be re-submitted due to a change in the tax declaration period. The re-submitted monthly tax declaration dossiers shall be determined as dossiers replacing the previously submitted quarterly tax declaration dossiers.”.

Article 2. To amend and supplement Point b, Clause 6, Article 10 as follows:

“b) The date of arising of a financial obligation toward the state budget shall be determined in accordance with Clause 3, Article 155 of the Land Law No. 31/2024/QH15.”.

Article 3. To amend and supplement Point b.2, Clause 8, Article 11 as follows:

“b.2) Resident individual earning incomes from salaries or wages from two or more employers on which personal income tax is withheld at source by the income payers shall submit tax finalization declaration dossiers to the tax office directly managing the employer paying him/her the largest income during the year. In case where there are multiple income payers providing the largest income during the year and such income amounts are equal, the individual shall submit the tax finalization dossier to one of the tax offices directly managing the payers paying such largest incomes.

Where an individual submits a personal income tax finalization declaration dossier not in accordance with the above provisions, the tax office that has received such dossier shall, based on information available in the tax sector database system, support the transfer of the dossier to the tax office directly managing the income payer in order to carry out personal income tax finalization in accordance with law.”.

Article 4. To amend and supplement a number of points and clauses of Article 13 as follows:

1. To amend and supplement Point dd, Clause 1 as follows:

“dd) Land rentals applicable to cases in which no land lease decision or contract is available.”.

2. To amend and supplement a number of points of Clause 2 as follows:

a) To amend and supplement Points b and c, Clause 2 as follows:

“b) Land use levy.

c) Land rentals.”.

b) To add Point d, Clause 2 as follows:

“d) Amounts that land users are required to additionally pay for periods during which land rental or land use levy has not yet been calculated, and other state budget revenues from land managed and collected by the tax office in accordance with law.”.

3. To amend and supplement Clause 6 as follows:

“6. Time limit or deadline for a tax office to issue and send a tax payment notice to a taxpayer, for the cases specified at Points dd and h, Clause 1, and Clause 2, of this Article, from the date of receipt of such taxpayer’s tax declaration dossier, a sheet of transfer of information for determination of land-related financial liability (including the initial determination and any subsequent changes to the bases for determination of financial liability), and a lawful and valid document of the competent state agency, specifically as follows:

a) Within 7 working days, for land use levy and additional amounts payable by organizations and individuals who are overseas Vietnamese; 5 working days for land use levy and additional amounts payable by households and individuals (excluding individuals who are overseas Vietnamese); 5 working days for land rental and additional amounts payable; 3 working days for personal income tax arising from transfer of real estate, from receipt of inheritance or gifts being real estate, and registration fee for houses and land.

b) Within 7 working days from the date of receipt of documents determining the amounts that land lessees or land users are entitled to deduct from land rental or land use levy payable, issued by the commune-level People’s Committee or specialized agencies under the provincial-level People’s Committee as prescribed. The commune-level People’s Committee or specialized agencies under the provincial-level People’s Committee shall determine the amounts that taxpayers are entitled to deduct from land rental or land use levy payable and send such determination to the tax office within 5 working days from the date of receipt of dossiers transferred by the land registration office, the agency performing land management functions, or the inter-agency single-window section.

c) Within 3 working days from the date of receipt of the taxpayer’s tax declaration dossier, the tax office shall issue a written request using Form No. 01/CCTT-T DMN set out in Appendix II to this Decree and send it to the competent state agency in accordance with Article 44 of the Government’s Decree No. 103/2024/ND-CP dated July 30, 2024, for provision of cadastral information as a basis for issuing tax payment notices to be sent to taxpayers in accordance with Points a and b of this Clause.

d) By April 30 every year, the tax office shall issue a land rental payment notice and send it to the taxpayer in case of land lease with annual rental payment. Where the competent state agency adjusts the bases for determination of land rental, the tax agency shall re-calculate the land rental payable and notify the taxpayer for implementation.”.

4. To amend and supplement Clause 8 as follows:

“8. In case a tax office receives a sheet of transfer of information for determination of land-related financial liability, or a decision, notice or document of the competent state agency which is unlawful or invalid, the time limit for the tax office to send a document to the competent state agency for requesting modification or addition of information is specified as follows:

a) Within 5 working days after receiving a dossier, the tax office shall send a document, made according to Form No. 01/CCTT-DDTCQ provided in Appendix II to this Decree, to the competent state agency to request modification or addition of information.

b) Within 5 working days after receiving a document of the tax office, the competent state agency shall modify or add information and send it to the tax office.”.

5. To amend and supplement Point b.3 and Point b.4, Clause 11 as follows:

“b.3) In case information transferred by competent state agencies is incomplete or inadequate or tax administration offices detect untruthful information, within 5 working days after receiving dossiers, tax administration offices shall notify in writing to agencies that have sent such dossiers for addition or modification of information. In case of receiving written request for addition information from tax offices, the competent state agency shall provide dossiers and information as required within 5 working days from the receipt of such written request. After receiving complete dossiers and information, tax administration offices shall calculate taxes and issue tax payment notices within the time limits specified in relevant articles of this Decree.

b.4) In case tax administration offices notify payable tax amounts according to competent state agencies’ documents on determination of tax liability under relevant articles of this Decree, if information transferred by competent state agencies is not adequate to serve as a basis for issuance of tax payment notices, within 5 working days after receiving such documents, tax administration offices shall notify in writing such to agencies that have transferred such documents for addition or modification of information. In case of receiving written request for addition information from tax offices, the competent state agency shall provide dossier and information as required within 5 working days from the receipt of such written request. After receiving complete dossiers and information, tax administration offices shall issue tax payment notices within the time limits specified in relevant articles of this Decree.”.

Article 5. To amend and supplement a number of clauses of Article 18 as follows:

1. To amend and supplement Clause 3 as follows:

“3. Land rental and water surface rental and additional amounts payable by land users:

a) For annual payment of land rental:

a.1) The time limit for first-time payment of land rental is 30 days from the date of issuance of a notice of land rental payment by a tax office.

a.2) From the second year onward, land lessees may pay rentals once or twice a year. For taxpayers that choose to pay land rental once a year, the payment deadline is May 31. For taxpayers that choose to pay land rental twice a year, the payment deadlines are May 31 for the first-time payment (50% of total rentals) and October 31 for the second-time payment (the remaining 50% of total rentals as notified).

In case of first-time land lease with the date of determination of financial liability to pay land rental for the first year later than October 31, the tax office shall issue a notice of land rental payment for the remaining time of the year.

a.3) The time limit for land rental payment for a modified rental declaration dossier submitted by the taxpayer is 30 days from the date of issuance of a notice of land rental payment.

a.4) Time limits for land rental payment in case tax offices issue notices of rental payment according to documents of competent state agencies permitting land use term extension for subjects that delay putting land into use or use land behind schedules set in investment projects and other cases in which factors relating to the determination of payable land rental amounts are adjusted, and determination of the additional amounts payable by land users for periods during which land rental has not yet been calculated, shall be as follows:

Within 30 days from the date of issuance of a notice of land rental payment, the lessee shall pay 50% of the payable land rental amount as notified;

Within 90 days from the date of issuance of a notice of land rental payment, the lessee shall pay the remaining 50% of the payable land rental amount as notified.

b) For one-off payment of land rental for the whole lease term:

b.1) Time limits for first-time payment of land rental and time limits for payment of additional amounts payable by land users for periods during which land rental has not yet been calculated:

Within 30 days from the date of issuance of a notice of land rental payment, the lessee shall pay 50% of the payable land rental amount as notified;

Within 90 days from the date of issuance of a notice of land rental payment, the lessee shall pay the remaining 50% of the payable land rental amount as notified.

b.2) The time limit for land rental payment for a modified rental declaration dossier is 30 days from the date of issuance of a notice of tax payment.”.

2. To amend and supplement Clause 4 as follows:

“4. Land use levy and additional amounts payable by land users:

a) Within 30 days from the date of issuance of a notice of land use levy payment, the land user shall pay 50% of the payable land use levy amount as notified.

b) Within 90 days from the date of issuance of a notice of land use levy payment, the land user shall pay the remaining 50% of the payable land use levy amount as notified.

c) Within 30 days from the date of issuance of a notice of land use levy payment, the land user shall pay 100% of the total payable amount as notified in case of re-determination of a payable land use levy amount that is overdue for 5 years from the date of issuance of a decision on allocation of resettlement land but the concerned household or individual has not yet fully paid the land use levy arrears.”.

Article 6. To amend and supplement Point a, Clause 1, Article 20 as follows:

“a) A request for extension of the payment time limit, made by the taxpayer according to Form No. 01/GHAN provided in Appendix III to this Decree.”.

Article 7. To amend and supplement a number of clauses of Article 41 as follows:

1. To amend and supplement Clause 3 as follows:

“3. A taxpayer requesting an official APA, extension of an APA, modification of an APA, or cancellation of an APA shall submit to the Department of Taxation a request for official APA application, made according to Form No. 01/APA-DN provided in Appendix III to this Decree, together with dossiers and documents.”.

2. To amend and supplement Clause 7 as follows:

“7. The effective date of APA and competence and order for processing bilateral or multilateral APA dossiers must comply with Article 8 of the Government's Decree No. 122/2025/ND-CP dated June 11, 2025, defining the delegation of powers and decentralization in the field of tax administration.

During the course of APA implementation, if there occurs an event that materially affects the continued implementation of the APA or affects production and business results and tax declaration of a taxpayer, the taxpayer shall send a report thereon to the tax office.”.

Article 8. To remove the phrase in a number of articles of Decree No. 126/2020/ND-CP as follows:

To remove the phrase “water surface rental” at Point h, Clause 2, Article 5; Point e, Clause 3, and Point m, Clause 4, Article 8; Clause 5, Article 10; and Point d, Clause 7, Article 11.

Article 9. To annul a number of points and clauses of certain articles of Decree No. 126/2020/ND-CP as follows:

To annul Point b, Clause 5, Article 7; Point b, Clause 2, and Point s, Clause 4, Article 8; Points c and d, Clause 2, Article 9; Clause 12, Article 13; Clause 4, Article 20; and Point a.16, Clause 2, Article 26.

Article 10. To amend and supplement Appendix I - List of tax declaration dossiers, to Decree No. 126/2020/ND-CP as follows:

1. To replace the list of tax declaration dossiers provided in Appendix I to Decree No. 126/2020/ND-CP with the list of tax declaration dossiers provided in Appendix I to this Decree.

2. To promulgate Form No. 01/TTDB in Appendix I to this Decree, and annul Forms No. 01/TTDĐB and No. 02/TTDĐB in Appendix II to the Ministry of Finance’s Circular No. 80/2021/TT-BTC dated September 29, 2021.

3. To promulgate Form No. 01/TK-SDDPNN in Appendix I to this Decree, and annul Forms No. 01/TK-SDDPNN and No. 04/TK-SDDPNN in Appendix II to the Ministry of Finance’s Circular No. 80/2021/TT-BTC dated September 29, 2021.

4. To promulgate Form No. 02/TK-SDDPNN in Appendix I to this Decree, and annul Form No. 02/TK-SDDPNN in Appendix II to the Ministry of Finance’s Circular No. 80/2021/TT-BTC dated September 29, 2021.

5. To promulgate Forms No. 01/TBH and No. 01-1/TBH in Appendix I to this Decree, and annul Forms No. 01/TBH and No. 01-1/TBH in Appendix II to the Ministry of Finance’s Circular No. 80/2021/TT-BTC dated September 29, 2021.

6. To promulgate Forms No. 01/TK-DK and No. 01/PL-DK in Appendix I to this Decree, and annul Forms No. 01/TAIN-DK, No. 01/TNDN-DK, No. 01/TK-VSP, and No. 01/PL-DK in Appendix II to the Ministry of Finance’s Circular No. 80/2021/TT-BTC dated September 29, 2021.

7. To promulgate Form No. 01/LNCN-DK in Appendix I to this Decree, and annul Forms No. 01/LNCN-PSC and No. 01/LNCN-VSP in Appendix II to the Ministry of Finance’s Circular No. 80/2021/TT-BTC dated September 29, 2021.

8. To promulgate Form No. 02/PTHU-DK in Appendix I to this Decree, and annul Forms No. 02/PTHU-DK and No. 03/PTHU-DK in Appendix II to the Ministry of Finance’s Circular No. 80/2021/TT-BTC dated September 29, 2021.

9. To promulgate Forms No. 02/LNCN-DK and No. 02-1/PL-DK in Appendix I to this Decree, and annul Forms No. 02/LNCN-PSC, No. 02/LNCN-VSP, and No. 02-1/PL-DK in Appendix II to the Ministry of Finance’s Circular No. 80/2021/TT-BTC dated September 29, 2021.

Article 11. To amend and supplement Appendix II - List of notifications, to Decree No. 126/2020/ND-CP as follows:

1. To replace the list of notifications provided in Appendix II to Decree No. 126/2020/ND-CP with the list of notifications provided in Appendix II to this Decree.

2. To replace Form No. 01/CCTT-TDMN provided in Appendix II to Decree No. 126/2020/ND-CP with Form No. 01/CCTT-TDMN in Appendix II to this Decree.

Article 12. To amend and supplement Appendix III - List of forms, to Decree No. 126/2020/ND-CP as follows:

1. To replace the list of forms provided in Appendix III to Decree No. 126/2020/ND-CP with the list of forms provided in Appendix III - List of forms to this Decree.

2. To promulgate Form No. 01/GHAN in Appendix III to this Decree, and annul Forms No. 01/GHKS, No. 02/GHKS, No. 03/GHKS, and No. 04/GHKS in Appendix III to Decree No. 126/2020/ND-CP, and Form No. 01/GHAN in the Appendix to the Ministry of Finance’s Circular No. 80/2021/TT-BTC dated September 29, 2021.

3. To promulgate Form No. 01/APA-DN in Appendix III to this Decree, and annul Forms No. 01/APA-TV, No. 02/APA-CT, No. 03/APA-MAP, and No. 04/APA-BC in Appendix III to Decree No. 126/2020/ND-CP.

Article 13. Implementation provisions

1. This Decree takes effect from February 14, 2026.

2. In case where taxpayers have declared taxes using the forms prescribed in the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, and the Ministry of Finance’s Circular No. 80/2021/TT-BTC dated September 29, 2021, they shall continue to carry out tax declaration and tax finalization for the 2025 tax period using the forms prescribed in the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration, and the Ministry of Finance’s Circular No. 80/2021/TT-BTC dated September 29, 2021.

With respect to crude oil and natural gas shipments sold from January 01, 2026 onward, taxpayers shall make tax declarations using the forms prescribed in this Decree.

3. In case any documents referred to in this Decree are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and related organizations and individuals shall implement this Decree./.