Decree No. 373/2025/ND-CP Issued on December 31, 2025, this document marks a significant reform milestone, focusing on optimizing tax administrative procedures. Spanning 74 pages, it amends and supplements Decree 126/2020/ND-CP, fundamentally changing the tax declaration period. personal income tax, VAT and local settlement mechanisms.
For the accounting community, Decree No. 373/2025/ND-CP serves as a "guiding principle" for accurately fulfilling tax obligations in the current context. Land Law 2024 These provisions are in effect. Understanding Articles 1, 2, and 3 helps businesses optimize compliance and minimize the risk of late payment penalties. Let's explore the details with MAN below.
New points regarding the personal income tax and value-added tax declaration period according to Decree No. 373/2025/ND-CP
Decree No. 373/2025/ND-CP has thoroughly resolved the issue of inconsistent tax filing periods. Previously, the practice of filing VAT quarterly while personal income tax monthly placed significant pressure on accounting and data management departments within businesses.
Choosing to file personal income tax returns quarterly for taxpayers.
According to Article 1 of Decree No. 373/2025/ND-CP, taxpayers who file monthly personal income tax returns may choose to file quarterly if they meet the conditions for quarterly VAT filing. This regulation helps reduce the frequency of filing and creates maximum consistency in tax management.
Mechanism for handling cases where the tax period change does not meet the eligibility criteria.
Decree No. 373/2025/ND-CP details the handling scenarios when taxpayers do not meet the requirements for quarterly tax filing. A notable point is the policy of not imposing administrative penalties for late filing when resubmission is required due to a change in the tax period, although late payment fees will still be charged.
Comparison table of declaration regulations under Decree No. 373/2025/ND-CP and Decree No. 126/2020/ND-CP
MAN – Master Accountant Network has compiled the key changes brought about by Decree No. 373/2025/ND-CP compared to the old regulations for readers to easily follow and apply accurately for the next tax period.
| Comparison criteria | Decree 126/2020/ND-CP | Decree No. 373/2025/ND-CP |
| Personal Income Tax Filing Period | Revenue/scale dependence | Synchronize VAT declaration periods if selected. |
| Penalties for changing the period | You may be fined for late filing. | No administrative penalties will be imposed. |
| Settlement location | Multiple methods of defining overlap | The place with the highest income of the year |
| Land basis | According to the old Land Law | Clause 3, Article 155 of the 2024 Land Law |
The application of Decree No. 373/2025/ND-CP helps to increase transparency in the process and minimize legal disputes between taxpayers and the tax offices directly managing them.
Changes to the location for filing personal income tax returns starting in 2026.
Article 3 of Decree No. 373/2025/ND-CP clarifies the authority to receive tax return documents for individuals with income from multiple sources. This is an important provision aimed at eliminating confusion for individuals when fulfilling their annual tax obligations.
Identify the tax authority that directly manages your case.
Individuals residing in Vietnam who have income from two or more sources will file their tax returns with the tax authority managing the organization that pays the largest amount of income. Decree No. 373/2025/ND-CP allows individuals to choose one of the tax authorities if they have multiple equal sources of income.
The process of transferring documents between tax authorities.
Decree No. 373/2025/ND-CP stipulates that tax authorities that mistakenly receive tax documents at the wrong location are responsible for forwarding them to the correct management agency. This reform helps taxpayers save time and avoid unreasonable rejection of their documents.
Updated financial obligations regarding land according to Decree No. 373/2025/ND-CP
The connection between tax and land laws is strengthened in Articles 2 and 4. Decree No. 373/2025/ND-CP updates the concept of the date of arising of budget obligations to be fully compatible with the Land Law No. 31/2024/QH15.
Determining the time of land tax calculation
According to Decree No. 373/2025/ND-CP, the date of occurrence of budgetary obligations for land-related revenue must strictly comply with the new Land Law. This directly affects land use fees and land lease fees for projects and households.
Expanding the scope of regulation to include land lease fees.
Decree No. 373/2025/ND-CP expands its scope to include cases where land has been used in practice but there is no land lease decision or contract yet. This regulation fills a legal gap and ensures fairness for all land users.
Risk analysis and compliance solutions for accounting under Decree No. 373/2025/ND-CP.
Implementing Decree No. 373/2025/ND-CP requires accountants to meticulously review employee income data. Incorrect identification of the largest source of income can lead to delays in tax refunds or retroactive tax collection due to procedural errors.
Accountants need timely advice on the filing location according to Decree No. 373/2025/ND-CP. The change in tax filing period needs to be clearly documented to facilitate tax audits and inspections at the company's headquarters later on.
Conclude
Decree No. 373/2025/ND-CP demonstrates the government's efforts to simplify tax administrative procedures. However, with 74 pages of complex content, self-implementation within businesses still carries the potential for technical and accounting errors.
MAN – Master Accountant Network is ready to accompany you through our packages. auditing services, tax accounting and tax consulting services. We help businesses adapt quickly to Decree No. 373/2025/ND-CP, optimizing their operations. tax settlement and tax reporting Safe and secure. Contact MAN today to maximize protection of your business interests.
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
Frequently Asked Questions about Decree No. 373/2025/ND-CP
According to Decree No. 373/2025/ND-CP, this is a matter of choice. MAN recommends synchronization to minimize tasks and facilitate data comparison.
Decree No. 373/2025/ND-CP requires tax authorities that have mistakenly submitted documents to automatically forward them to the correct management agency, instead of returning them to the applicant.
Decree No. 373/2025/ND-CP applies to tax periods starting from 2026. Previous errors will still be handled according to Decree 125/2020/ND-CP and Decree 126/2020/ND-CP. I file my VAT return quarterly; am I also required to file my personal income tax return quarterly?
What are the consequences for submitting personal income tax returns to the wrong location according to the new regulations?
Does the regulation waiving administrative penalties apply to the previous tax period?
