New regulations on personal income tax settlement effective from February 14th.

From February 14th, several new regulations regarding personal income tax settlement and the fulfillment of financial obligations related to land will come into effect.

The government has just issued Decree 373/2025/ND-CP amending and supplementing Decree 126/2020/ND-CP on tax management, effective from February 14th.

Regarding personal income tax settlement, Decree 373/2025/ND-CP clearly states: resident individuals with income from salaries and wages subject to withholding tax from two or more sources must submit their tax settlement declaration to the tax authority directly managing the organization that paid the largest income in the year.

The decree takes effect from February 14th.

PHOTO: NGOC THANG

If an individual has multiple sources of income that are equal in value during the year, they must file their tax return with one of the tax authorities that directly manages the organization paying the largest income.

In cases where an individual submits a personal income tax return that does not comply with the regulations mentioned above, the tax authority that received the individual's return will use the information in the tax sector's database system to forward the return to the tax authority directly managing the income-paying organization to carry out the personal income tax settlement in accordance with the law.

According to the Quang Ninh Provincial Tax Department, a new feature of Decree 373/2025/ND-CP is the clearer determination of where to submit personal income tax finalization documents. Individuals with multiple sources of income (self-filing) will submit their documents to the tax authority managing the organization that paid the largest income during the year.

New regulations on personal income tax settlement will be effective from February 14, 2026.

This unit notes that, regarding the basis for determining the largest source of income, if the largest source of income changes over the years, the determination of where to file the report will be based on the data from the place where the tax return is being processed.

Land lessees have the option to pay once or twice a year.

Regarding financial obligations related to land, Decree 373/2025/ND-CP clearly states the land rent and additional fees that land users must pay as follows:

For cases where land rent is paid annually: the deadline for the first payment is no later than 30 days from the date of issuance of the land rent payment notice by the tax authority. From the second year onwards, the land lessee can choose to pay once or twice a year.

If the taxpayer chooses to pay taxes once a year, the deadline is May 31st. If they choose to pay twice a year, the deadlines for each payment period are as follows: the first payment of 50% must be made no later than May 31st; the second payment of the remaining amount as notified must be made no later than October 31st.

For new land leases where the deadline for determining the first year's land lease payment obligation is after October 31st, the tax authority will issue a notice to pay the land lease fee for the remaining period of the year.

For cases where land rent is paid annually, from the second year onwards, the lessee can choose to pay once or twice a year.

PHOTO: DAN THANH

For cases where land rent is paid in a lump sum for the entire lease period, the deadline for the first payment of land rent and the deadline for paying the additional amount due for the period not yet calculated are: no later than 30 days from the date of issuance of the payment notice, the lessee must pay 50% of the total amount due as stated in the notice.

No later than 90 days from the date of issuance of the payment notice, the land lessee must pay 50% of the remaining amount due as stated in the notice.

The deadline for paying land rent for amended tax declarations is no later than 30 days from the date of issuance of the tax payment notice.

Regarding land use fees and additional payments due from land users: no later than 30 days from the date of issuance of the payment notice, the land user must pay 50% of the total amount due as stated in the notice. No later than 90 days from the date of issuance of the payment notice, the land user must pay the remaining 50% of the total amount due as stated in the notice.

No later than 30 days from the date of issuance of the land use fee payment notice, land users must pay 100% of the total amount due as stated in the notice in cases where the land use fee is recalculated after 5 years from the date of the resettlement land allocation decision and the household or individual has not yet paid the outstanding land use fee.

Source: https://thanhnien.vn/quy-dinh-moi-ve-quyet-toan-thue-thu-nhap-ca-nhan-ap-dung-tu-142-185260120162457491.htm