VI From February 14, 2026, income from multiple sources should be submitted for tax return according to Decree 373/2025/ND-CP. Let’s find out more with Pham Consult!
From February 14, 2026, income from multiple sources should be submitted for tax return according to Decree 373/2025/ND-CP?
On December 31, 2025, the Government issued Decree 373/2025/ND-CP (effective from February 14, 2026) amending and supplementing a number of articles of Decree 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration.
Based on point b.2, clause 8, Article 11 of Decree 126/2020/ND-CP, amended and supplemented by Article 3 of Decree 373/2025/ND-CP, the following is stipulated:
Location for submitting tax declaration documents
- The location for submitting tax declaration documents for individual taxpayers with tax obligations on income from salaries and wages that are subject to personal income tax final settlement as prescribed in point d, clause 4, Article 45 of the Law on Tax Administration is as follows:
- b) Individuals directly declaring tax final settlement as prescribed in clause 6, Article 8 of this Decree include:
b.2) Resident individuals with income from salaries and wages subject to withholding tax from two or more sources shall submit tax final settlement documents to the tax authority directly managing the organization that pays the largest income in the year. If an individual has multiple sources of income that are equal in value, they must file their tax return with one of the tax authorities directly managing the organization that pays the largest income.
If an individual files their personal income tax return incorrectly, the tax authority that received the return will use information from the tax sector’s database system to forward the return to the tax authority directly managing the organization that pays the income to carry out the personal income tax settlement in accordance with the law.
Therefore, from February 14, 2026, resident individuals with income from multiple sources must file their tax return with the tax authority directly managing the organization that pays the largest income in the year.
If an individual has multiple sources of income that are equal in value, they must file their tax return with one of the tax authorities directly managing the organization that pays the largest income.
What are the implementing provisions of Decree 373/2025/ND-CP?
Based on Article 13 of Decree 373/2025/ND-CP, the following provisions apply:
(1) Decree 373/2025/ND-CP takes effect from February 14, 2026.
(2) In cases where taxpayers have declared taxes according to the forms prescribed in Decree 126/2020/ND-CP dated October 19, 2020 of the Government and Circular 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance, they shall continue to declare and settle taxes for the tax period of 2025 according to the forms prescribed in Decree 126/2020/ND-CP dated October 19, 2020 of the Government detailing some articles of the Law on Tax Administration and Circular 80/2021/TT-BTC dated… September 29, 2021, Ministry of Finance.
For crude oil and natural gas shipments exported from January 1, 2026, taxpayers shall declare according to the form prescribed in Decree 373/2025/ND-CP.
(3) In case the documents referenced in Decree 373/2025/ND-CP are amended, supplemented, or replaced, the corresponding provisions in the amended, supplemented, or replaced documents shall apply.
(4) Ministers, heads of ministerial-level agencies, heads of government agencies, chairmen of provincial and centrally-administered city People’s Committees, and relevant organizations and individuals are responsible for implementing Decree 373/2025/ND-CP.
What obligations do taxpayers have from July 1, 2026?
Based on Clause 2, Article 37 of the 2025 Tax Administration Law, the obligations of taxpayers include:
– Registering for tax and using the tax identification number as prescribed;
– Declaring accurately, truthfully, and completely, and submitting tax returns on time; being legally responsible for the accuracy, truthfulness, and completeness of tax returns and documents provided to the tax authorities during the tax return processing;
– Paying all taxes, other fees, late payment penalties, and fines fully and on time. If the amount payable has been assigned an identification code by the tax authorities, the taxpayer shall pay according to that identification code;
– Complying with accounting and statistical regulations, and using invoices and documents as prescribed;
– Accurately and truthfully recording all activities that give rise to tax obligations, tax deductions, and transactions that require tax information declaration.
– Prepare and issue invoices and documents to buyers in accordance with the quantity, type, and actual payment value when selling goods or providing services as prescribed by law;
– Provide accurate, complete, and timely information and documents related to determining tax obligations in paper or electronic form; provide information to tax authorities to facilitate information exchange with foreign tax authorities in accordance with international treaties and agreements on taxation to which the Socialist Republic of Vietnam is a member or signatory; explain the calculation of taxes, other charges, tax declarations, and tax payments as requested by tax authorities;
– Comply with decisions, notices, and requests of tax authorities and tax officials as prescribed by law;
– Responsible for fulfilling tax obligations and other charges as prescribed by law, including cases where the legal representative or authorized representative acts on behalf of the taxpayer in violation of tax and other charge procedures;
– Operating the technical infrastructure to conduct electronic transactions and connect tax obligation information with the tax authorities;
– Using tax-exempt goods and services, and other charges not subject to tax as declared; if the purpose changes, a new declaration must be made and taxes, other charges, and any resulting expenses must be paid as prescribed by law;
– Taxpayers with related-party transactions must prepare, store, declare, and provide records of related-party transactions and related parties of the taxpayer, including related parties located abroad; – Taxpayers who are social enterprises are responsible for accurately, truthfully, and fully declaring all income from cooperation, sponsorship, and economic contracts with foreign organizations and individuals used for social and environmental purposes in accordance with tax laws and relevant laws;
– Taxpayers must pay the tax and other fees assessed according to the tax assessment decision of the tax authority. If they disagree with the tax and other fees assessed by the tax authority, taxpayers must still pay the amount and have the right to request clarification from the tax authority or to file a complaint or lawsuit regarding the tax assessment. Taxpayers are responsible for providing documents and evidence to support their complaint or lawsuit;
– When the tax authority conducts a tax audit, taxpayers are obligated to comply with the tax audit decision at the taxpayer’s premises. Comply with notices requesting explanations, additional information, and documents from tax authorities; promptly, fully, accurately, and truthfully provide information and documents related to the tax audit; sign the tax audit report within the time limit prescribed by law; comply with the conclusions and decisions on handling the results of the tax audit.
*Note: The Law on Tax Administration 2025 will take effect from July 1, 2026.
