The Government
Decree No. 373/2025/ND-CP, which amends and supplements several provisions of Decree No. 126/2020/ND-CP detailing the implementation of certain articles of the Law on Tax Administration, provides guidance on cases where taxpayers have declared taxes on a quarterly basis but do not meet the conditions for quarterly tax declaration.
Specifically, Decree No. 373/2025/ND-CP supplements Clause 3, Article 9 of Decree No. 126/2020/ND-CP, stipulating the handling of cases where taxpayers have declared taxes quarterly but are not eligible to do so, as follows:
Tax Declaration by Month When the Taxpayer Self-Identifies Ineligibility for Quarterly Declaration
Where a taxpayer self-determines that it does not meet the conditions for quarterly tax declaration, the taxpayer must switch to monthly tax declaration starting from the first month of the subsequent quarter, re-submit monthly tax declaration dossiers for the previous quarters, and calculate late payment interest in accordance with regulations.
Tax Declaration by Month and Late Payment Interest When Ineligibility Is Identified by the Tax Authority
Where the tax authority determines that a taxpayer is not eligible for quarterly tax declaration, the tax authority shall issue a written notice requiring the taxpayer to:
-
Declare taxes on a monthly basis starting from the first month of the subsequent quarter;
-
Re-submit monthly tax declaration dossiers for the previous quarters; and
-
Calculate late payment interest in accordance with regulations.
Except where such ineligibility is identified through an inspection conducted at the taxpayer’s premises.
In such cases, the taxpayer must comply with the tax authority’s written request to submit monthly tax declarations and re-submit the required monthly tax declaration dossiers.
No Administrative Penalties for Late Submission Due to Change in Tax Declaration Period
Taxpayers shall not be subject to administrative penalties for late submission of tax declaration dossiers with respect to the tax periods that must be re-submitted due to a change in the tax declaration period.
Monthly tax declaration dossiers that are re-submitted shall be considered replacement dossiers for the previously submitted quarterly tax declaration dossiers.
Regulatory Update
Previously, Decree No. 126/2020/ND-CP did not contain specific provisions on the exemption from administrative penalties for late submission of tax declaration dossiers required to be re-submitted due to a change in the tax declaration period.
Decree No. 373/2025/ND-CP introduces this provision in order to facilitate compliance and reduce the risk of administrative penalties arising from incorrect tax declaration periods.
Source: gorvernment information