How to declare tax finalization if there are income from 2 or more sources

    Dương Anh |

    Decree 373/2025 amends and supplements Decree 126/2020 on tax management stipulating the declaration and finalization of tax when there are income from 2 or more sources.

    Dương Anh
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    Amending regulations on where personal income tax is finalized when there are many sources of income. Photo: Phong Linh

    New regulations on personal income tax finalization locations when there are multiple sources of income

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    The Government amends regulations in the direction of unifying the filing of tax finalization declarations at the tax authority directly managing the organization paying the largest income in the year.

    After officially abolishing contract tax from January 1, 2026, business households pay taxes according to the declaration method without having to settle taxes. Photo: Luc Giang

    Abolish contract tax, business households pay taxes according to the declaration method without having to settle taxes

    |

    After officially abolishing contract tax from January 1, 2026, business households pay taxes according to the declaration method without having to settle taxes.

    Conditions for business households not to have to settle taxes according to the declaration method. Photo: Thanh Binh

    Conditions for business households not to have to settle taxes according to the declaration method

    |

    In case a business individual pays tax according to the declaration method, the tax does not have to be settled according to regulations.

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    Sửa quy định về nơi quyết toán thuế thu nhập cá nhân khi có nhiều nguồn thu nhập. Ảnh: Phong Linh

    New regulations on personal income tax finalization locations when there are multiple sources of income

    PHẠM ĐÔNG |

    The Government amends regulations in the direction of unifying the filing of tax finalization declarations at the tax authority directly managing the organization paying the largest income in the year.

    Sau khi chính thức bỏ thuế khoán từ 1.1.2026, hộ kinh doanh nộp thuế theo phương pháp kê khai không phải quyết toán thuế. Ảnh: Lục Giang

    Abolish contract tax, business households pay taxes according to the declaration method without having to settle taxes

    Hà Vy |

    After officially abolishing contract tax from January 1, 2026, business households pay taxes according to the declaration method without having to settle taxes.

    Điều kiện hộ kinh doanh không phải quyết toán thuế theo phương pháp kê khai. Ảnh: Thanh Bình

    Conditions for business households not to have to settle taxes according to the declaration method

    Hạ Linh |

    In case a business individual pays tax according to the declaration method, the tax does not have to be settled according to regulations.