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THE GOVERNMENT OF VIETNAM |
SOCIALIST REPUBLIC OF VIETNAM |
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No. 373/2025/ND-CP |
Hanoi, December 31, 2025 |
AMENDMENTS TO THE GOVERNMENT’S DECREE NO. 126/2020/ND-CP DATED OCTOBER 19, 2020 ELABORATING THE LAW ON TAX ADMINISTRATION
Pursuant to the Law on Government Organization No. 63/2025/QH15;
Pursuant to the Law on Tax Administration No. 38/2019/QH14, amended by Law No. 56/2024/QH15 on Amendments to the Law on Securities, the Law on Accounting, the Law on Independent Audit, the Law on State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, the Law on Handling of Administrative Violations;
Pursuant to the Law on Land No. 31/2024/QH15, amended by Law No. 43/2024/QH15 on amendments to the Law on Land No. 31/2024/QH15, the Law on Housing No. 27/2023/QH15, the Law on Real Estate Business no 29/2023/QH15 and the Law on Credit Institutions No. 32/2024/QH15;
At the request of the Minister of Finance;
The Government of Vietnam promulgates a Decree on Amendments to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 elaborating the Law on Tax Administration.
Article 1. Amendments to some Points and Clauses of Article 9:
1. Amendments to Point b of Clause 1:
“b) A taxpayer who has to declare personal income tax monthly as prescribed in Point a Clause 1 Article 8 of this Decree may declare personal income tax quarterly if all requirements for quarterly declaration are fulfilled.”.
2. Addition of Clause 3:
“3. In cases where a person declaring tax monthly is no longer qualified for monthly tax declaration:
a) If the taxpayer’s disqualification for quarterly declaration is discovered by the taxpayer, the taxpayer shall declare tax monthly from the first month of the next quarter, submit monthly tax declaration dossiers for the previous quarters, and incur late payment interest as per regulations.
b) If the taxpayer’s disqualification for quarterly declaration is discovered by the tax authority, the tax authority shall issue a document requesting the taxpayer to declare tax monthly from the first month of the next quarter, submit monthly tax declaration dossiers for the previous quarters, and incur late payment interest as per regulations, unless it is discovered during tax audit at the taxpayer’s premises. The taxpayer shall declare tax monthly and submit monthly tax declaration dossiers retrospectively at the request of the tax authority.
c) The taxpayer will not incur administrative penalties for late submission of tax declaration dossiers for the prior tax periods due to change from quarterly to monthly declarations. The monthly tax declaration dossiers submitted retrospectively will be deemed substitutes for the previously submitted quarterly tax declaration dossiers.”.
Article 2. Amendment to Point b Clause 6 of Article 10:
“b) The date of incurrence of obligations to state budget shall be determined in accordance with Clause 3 Article 155 of the Law on Land No. 31/2024/QH15.”.
Article 3. Amendments to Point b.2 Clause 8 of Article 11:
“b.2) In case a resident individual earning salary from more than one sources on which tax has been deducted by salary payers, the tax settlement dossier shall be submitted to the supervisory tax authority of the payer that provided the highest income during the year. If there are multiple payers that provide the highest income in equal amounts, the individual shall submit the tax settlement dossier to any one of the supervisory tax authorities of those payers.
If the tax settlement dossier is not submitted in accordance with the aforementioned provisions, the tax authority that received the dossier shall, based on information in the taxation database system, transfer the dossier to the supervisory tax authority of the income payer for settlement of personal income tax as prescribed by law.”.
Article 4. Amendments to some Points and Clauses of Article 13:
1. Amendments to Point dd of Clause 1:
“dd) Land rents without a land lease decision or contract.”.
2. Amendments to some Points of Clause 2:
a) Amendments to Point b and Point c of Clause 2:
“b) Land levy.
c) Land rent.”.
b) Addition of Point d to Clause 2:
“d) Additional amount payable by the land user for the period over which land rent, land levy and other land-related payments were not charged and collected by the tax authority as prescribed by law.”.
3. Amendments to Clause 6:
“6. Deadlines for tax authorities to issue and send tax notices to taxpayers in the cases specified in Point dd and Point h Clause 1 and Clause 2 of this Article from the receipt of tax declaration dossiers submitted by taxpayers or documents determining land-related liabilities (for the first time and upon change to the basis for determination of liabilities) or transferred by other competent authorities:
a) Within 07 working days for land levy and additional amounts payable by Vietnamese nationals residing overseas; 05 working days for land levy and additional amounts payable by households and individuals (except Vietnamese nationals residing overseas); 05 working days for land levy and additional amounts payable; 03 working days for personal income tax on real estate transfer, receipt of inheritance or gift being real estate, registration fees on houses or land.
b) Within 07 working days from the receipt of the documents determining the amounts that can be deducted from the land rents and land levy of the People’s Committee of the commune or specialized agency of the People’s Committee of the province. The People’s Committee of the commune or specialized agency of the People’s Committee of the province shall determine the amounts taxpayers may deduct from land rents and land levy, send a notice to the tax authority within 05 working days from the receipt of documents from the Land Registration Office, land authority or single-window unit.
c) Within 03 working days from the receipt of the taxpayer’s tax declaration dossier, the tax authority shall complete and send Form No. 01/CCTT-TDMN in Appendix II hereof to the competent authority specified in Article 44 of Decree No. 103/2024/ND-CP for provision of cadastral information as the basis for issuance of the tax notice mentioned in Point a and Point b of this Clause.
d) Annually, by the 30th of April, tax authorities shall issue notices of land rents and send them to taxpayers who pay land rents annually. In case the basis for determination of land rent is adjusted, the tax authority shall re-calculate the rent payable and send another notice to the taxpayer.”.
4. Amendments to Clause 8:
“8. In case the document determining land-related liabilities, decision, notice or document sent by the other competent authority is invalid or insufficient, the tax authority shall send a request for supplementation to the sending authority by the following deadlines:
a) Within 05 working days from the receipt of the document, the tax authority shall complete and send Form No. 01/CCTT-DDTCQ in Appendix II hereof to the sending authority for supplementation.
b) Within 05 working days from the receipt of the tax authority’s request, the sending authority shall send the supplementary document to the tax authority.”.
5. a) Amendments to Point b.3 and Point b.4 of Clause 11:
“b.3) If information in the documents sent by the other authority is inadequate or inaccurate, the tax authority shall, within 05 working days from the receipt of these documents, the tax authority shall send a written request for supplementation to the sending authority. The requested authority shall provide documents and information to the tax authority within 05 working days from the receipt of the request from the tax authority. After sufficient documents and information are received, the tax administration authority shall calculate tax and issue the tax notice by the deadlines specified in this Decree.
b.4) If information in the documents sent by another authority in one of the cases specified in this Decree is not sufficient enough for the tax authority to issue the tax notice, the tax authority shall, within 05 working days from the receipt of the documents, send a written request for supplementation. The requested authority shall provide the requested documents and information within 05 working days from the receipt of the written request. After sufficient documents and information are provided, the tax authority shall issue the tax notice by the deadlines prescribed in respective Articles of this Decree.”.
Article 5. Amendments to some Clauses of Article 18:
1. Amendments to Clause 3:
“3. Land rents and additional amount payable by land users:
a) In case land rent is paid annually:
a.1) The first land rent payment shall be made within 30 days from the day on which the rent notice is issued by the tax authority.
a.2) From the second year onward, the tenant may choose between paying rents annually or biannually. If the tenant chooses the former, rent shall be paid by May 31st. If the tenant chooses the latter, the first 50% shall be paid by May 31st and the rest by October 31st.
In case of a new tenant where the land rent is determined after October 31, the tax authority shall issue a rent notice for the remaining time of the year.
a.3) In case the declaration is revised, land rent shall be paid within 30 days from the day on which the land rent notice is issued.
a.4) In case the land rent notice is issued by the tax authority according to documents of another competent authority granting extension of land use period due to delay in land use time of the project or changes to the elements that affect the land rent:
Within 30 days from the issuance date of the land rent notice, the tenant shall pay 50% of the land rent specified in the notice;
Within 90 days from the issuance date of the land rent notice, the tenant shall pay the remaining 50%.
b) If land rent is paid in a lump sum for the entire lease duration:
b.1) Deadlines for initial and additional payment of land rents:
Within 30 days from the issuance date of the land rent notice, the tenant shall pay 50% of the land rent specified in the notice;
Within 90 days from the issuance date of the land rent notice, the tenant shall pay the remaining 50%.
b.2) In case the declaration is revised, land rent shall be paid within 30 days from the day on which the tax notice is issued.”.
2. Amendments to Clause 4:
“4. Land levies and additional amount payable by land users:
a) Within 30 days from the issuance date of the land levy notice, the land user shall pay 50% of the amount payable specified in the notice.
b) Within 90 days from the issuance date of the land levy notice, the land user shall pay the remaining 50%.
b) In case land levy is adjusted, within 30 days from the issuance date of the land levy notice, the land user shall pay 100% of the amount payable specified in the notice if it is not fully paid by the household or individual after 5 years from the issuance date of the decision on allocation of resettlement land.”.
Article 6. Amendments to Point a Clause 1 of Article 20:
“a) The taxpayer’s written request for deadline extension (Form No. 01/GHAN in Appendix III hereof).”.
Article 7. Amendments to some Clauses of Article 41:
1. Amendments to Clause 3:
“3.The taxpayer that wishes to apply an APA, have an APA extended, revised or cancelled shall submit application form No. 01/APA-DN in Appendix III hereof and other documents to Department of Taxation.”.
2. Amendments to Clause 7:
“7. Effective dates of APAs, powers and procedures for processing applications for bilateral or multilateral APAs shall comply with provisions of Article 8 of the Government’s Decree No. 122/2025/ND-CP.
If events that have material impacts on the continuous implementation of an APA occur during its implementation or affect the taxpayer’s business operation and tax declaration, the taxpayer shall submit an ad hoc report to the tax authority.”.
Article 8. Removal of phrases in some Articles of Decree No. 126/2020/ND-CP:
The phrase “water surface rent” is removed from Point h Clause 2 Article 5; Point e Clause 3, Point m Clause 4 Article 8; Clause 5 Article 10; Point d Clause 7 Article 11.
Article 9. Annulment of some Points and Clauses in some Articles of Decree No. 126/2020/ND-CP:
Point b Clause 5 Article 7; Point b Clause 2, Point s Clause 4 Article 8; Point c, Point d Clause 2 Article 9; Clause 12 Article 13; Clause 4 Article 20; Point a.16 Clause 2 Article 26 are annulled.
Article 10. Amendments to Appendix I – List of documents in tax declaration dossiers, enclosed with Decree No. 126/2020/ND-CP:
1. The list documents in tax declaration dossiers in Appendix I of Decree No. 126/2020/ND-CP is replaced with the list in Appendix I hereof.
2. Form No. 01/TTDB is promulgated in Appendix I of this Decree; Forms No. 01/TTDB, 02/TTDB in Appendix II of Circular No. 80/2021/TT-BTC are annulled.
3. Form No. 01/TK-SDDPNN is promulgated in Appendix I of this Decree; Forms No. 01/TK-SDDPNN, 04/TK-SDDPNN in Appendix II of Circular No. 80/2021/TT-BTC are annulled.
4. Form No. 02/TK-SDDPNN is promulgated in Appendix I of this Decree; Form No. 02/TK-SDDPNN in Appendix II of Circular No. 80/2021/TT-BTC are annulled.
5. Forms No. 01/TBH and 01-1/TBH are promulgated in Appendix I of this Decree; Forms No. 01/TBH and 01-1/TBH in Appendix II of Circular No. 80/2021/TT-BTC are annulled.
6. Forms No. 01/TK-DK, 01/PL-DK are promulgated in Appendix I of this Decree; Forms No. 01/TAIN-DK, 01/TNDN-DK, 01/TK-VSP, 01/PL-DK in Appendix II of Circular No. 80/2021/TT-BTC are annulled.
7. Form No. 01/LNCN-DK is promulgated in Appendix I of this Decree; Forms No. 01/LNCN-PSC, 01/LNCN-VSP in Appendix II of Circular No. 80/2021/TT-BTC are annulled.
8. Form No. 02/PTHU-DK is promulgated in Appendix I of this Decree; Forms No. 02/PTHU-DK and 03/PTHU-DK in Appendix II of Circular No. 80/2021/TT-BTC are annulled.
9. Forms No. 02/LNCN-DK and 02-1/PL-DK are promulgated in Appendix I of this Decree; Forms No. 02/LNCN-PSC, 02/LNCN-VSP and 02-1/PL-DK in Appendix II of Circular No. 80/2021/TT-BTC are annulled.
Article 11. Amendments to Appendix II – List of notifications, enclosed with Decree No. 126/2020/ND-CP:
1. The list of notifications in Appendix II of Decree No. 126/2020/ND-CP is replaced with the list in Appendix II of this Decree.
2. Form No. 01/CCTT-TDMN in Appendix II of Decree No. 126/2020/ND-CP is replaced with form No. 01/CCTT-TDMN in Appendix II of this Decree.
Article 12. Amendments to Appendix III – List of set forms, enclosed with Decree No. 126/2020/ND-CP:
1. The list of set forms in Appendix III of Decree No. 126/2020/ND-CP is replaced with the list in Appendix III of this Decree.
2. Form No. 01/GHAN is promulgated in Appendix III of this Decree; Forms No. 01/GHKS, 02/GHKS, 03/GHKS, 04/GHKS in Appendix III of Decree No. 126/2020/ND-CP, form No. 01/GHAN in the Appendix of Circular No. 80/2021/TT-BTC are annulled.
3. Form No. 01/APA-DN is promulgated in Appendix III of this Decree; Forms No. 01/APA-TV, 02/APA-CT, 03/APA-MAP, 04/APA-BC in Appendix III of Decree No. 126/2020/ND-CP are annulled.
Article 13. Implementation clauses
1. This Decree enters into force from February 14, 2026.
2. Taxpayers that have declared tax using the set forms provided in the Government’s Decree No. 126/2020/ND-CP and Circular No. 80/2021/TT-BTC of the Ministry of Finance may continue declaring and settling tax for the tax period of 2025 using the set forms provided in the Government’s Decree No. 126/2020/ND-CP and Circular No. 80/2021/TT-BTC of the Ministry of Finance.
The set forms provided in this Decree shall be used for consignments of crude oil and natural gas dispatched from January 01, 2026.
3. In cases where the documents referred to in this Decree are amended or replaced, the newer documents shall prevail.
4. Ministers, Heads of ministerial-level agencies and Governmental agencies, the President of the People’s Committee of provinces and cities, relevant organizations and individuals shall be responsible for the implementation of this Decree./.
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ON BEHALF OF THE GOVERNMENT Ho Duc Phoc |
