The Government has just issued Decree No. 373/2025/ND-CP amending and supplementing a number of articles of Decree No. 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration, effective from February 14, 2026.
According to the decree, in case taxpayers voluntarily discover that they do not meet the conditions for quarterly tax declaration, taxpayers must make monthly tax declarations from the first month of the next quarter, return monthly tax declaration dossiers of previous quarters and calculate late payment fees according to regulations.
In case the tax authority discovers that taxpayers do not meet the conditions for quarterly tax declaration, the tax authority shall issue a document requesting taxpayers to declare tax monthly from the first month of the next quarter, return tax declaration dossiers for the previous quarters and calculate late payment fees according to regulations, unless the tax authority discovers it through inspection at the taxpayer's headquarters.
Taxpayers must make monthly tax declarations and return monthly tax declaration dossiers according to the written request of the tax authority.
Taxpayers are not administratively sanctioned for late payment of tax declaration dossiers for tax declaration dossiers of tax periods that must be repaid due to changes in tax periods.
Previously, Decree 126/2020/ND-CP did not have specific regulations on exemption from administrative penalties for tax declaration dossiers that were delayed when they had to be repaid due to changes in the tax period. Decree 373/2025/ND-CP has supplemented this regulation to create conditions and reduce the risk of penalties due to incorrect tax periods.
Regarding the place of filing tax declaration dossiers, the amended Decree stipulates the place of filing tax finalization declaration dossiers for individuals residing with salary and wage income subject to deduction at source payment organizations from two or more places.
Resident individuals with salary and wage income that are deductible by the organization from two or more places shall submit the tax finalization declaration dossier to the tax authority directly managing the organization paying the largest income in the year.
In case there are many of the largest sources of income in the year and those sources of income are equal, the individual submits a settlement dossier at one of the tax authorities directly managing the organization paying the largest sources of income above.
In case an individual submits a dossier to declare personal income tax finalization not in accordance with the above regulations, the tax authority where that individual's dossier was received, based on information on the tax sector database system, supports transferring the dossier to the tax authority directly managing the income-paying organization to carry out personal income tax finalization in accordance with legal regulations.
Previously, Decree 126/2020/ND-CP stipulated that individuals with salary and wage income in two or more places will submit tax finalization declarations depending on each specific case at: Tax authority directly managing income-paying organizations and individuals or tax authority where the individual resides.
In order to facilitate taxpayers and tax authorities, and at the same time ensure fairness for budget revenue between localities, Decree No. 373/2025/ND-CP has amended the above 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.
