FULL TEXT OF DECREE No. 373/2025/ND-CP GUIDING THE LAW ON TAX ADMINISTRATION

Cases Not Subject to Administrative Penalties for Tax and Invoice Violations

On February 14, 2026, Decree No. 373/2025/ND-CP issued by the Government officially came into effect, providing detailed guidance on several provisions of the Law on Tax Administration. This Decree introduces significant regulations concerning tax declaration, tax finalization, as well as cases where administrative penalties related to tax and invoices are not imposed.

1. Effective Date and Transitional Provisions

• Decree No. 373/2025/ND-CP takes effect from February 14, 2026.

• For the 2025 tax period, where taxpayers have made declarations in accordance with:

  • Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government; and

  • Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance,
    they shall continue to conduct tax declaration and tax finalization for the 2025 tax year using the forms prescribed under Decree No. 126/2020/ND-CP and Circular No. 80/2021/TT-BTC.

• For crude oil and natural gas shipments sold from January 1, 2026 onward, taxpayers must declare taxes using the forms prescribed under Decree No. 373/2025/ND-CP.

• In cases where documents referenced in Decree No. 373/2025/ND-CP are amended, supplemented, or replaced, the provisions of the corresponding new documents shall apply.

2. Cases Not Subject to Administrative Penalties for Tax and Invoice Violations

Pursuant to Article 9 of Decree No. 125/2020/ND-CP, as amended and supplemented by Clause 7 Article 1 of Decree No. 310/2025/ND-CP, the following cases are not subject to administrative penalties:

(1) Cases exempt under the Law on Handling of Administrative Violations

No administrative penalty shall be imposed for tax and invoice violations in cases where penalties are not applied under the law on handling administrative violations.

Additionally, where taxpayers delay performing tax or invoice procedures electronically due to technical failures of the IT system officially announced by the tax authority on its e-portal, such circumstances shall be considered force majeure events under Clause 4 Article 11 of the Law on Handling of Administrative Violations 2012.

(2) Compliance with Official Guidance of State Authorities

No administrative penalty for tax violations and no late payment interest shall be imposed where taxpayers fulfill tax obligations in accordance with written guidance or handling decisions issued by tax authorities or other competent state authorities, including documents issued before the effective date of the Decree.

Exception: If tax authorities did not detect violations during inspection or audit but subsequently discover such violations, the violations shall still be handled in accordance with regulations.

(3) Supplementary Declaration and Voluntary Full Payment

No administrative penalty shall be imposed for incorrect declaration if the taxpayer:

• Submits supplementary tax declaration dossiers in accordance with regulations; and

• Voluntarily pays the full payable tax amount before:

  • The tax authority announces an inspection decision;

  • The competent authority announces an audit decision; or

  • The violation is detected.

(4) Late Submission of Personal Income Tax Finalization Dossier

No penalty for tax procedural violations shall be imposed on:

• Individuals directly finalizing personal income tax who submit dossiers late but have refundable tax amounts;

• Business households and individual businesses subject to tax assessment under Article 51 of the Law on Tax Administration 2019.

(5) Extension of Tax Filing Deadlines

No penalty shall be imposed for late submission of tax declaration dossiers during the period in which taxpayers are officially granted an extension by competent authorities.

3. Prohibited Acts in Tax Administration

Pursuant to Article 6 of the Law on Tax Administration 2019, the following acts are strictly prohibited:

• Collusion or concealment between taxpayers and tax officials for transfer pricing or tax evasion.

• Harassment or causing difficulties to taxpayers.

• Abuse of position to appropriate or unlawfully use tax money.

• Deliberate failure to declare or incomplete/inaccurate declaration of tax obligations.

• Obstructing tax officials in the performance of official duties.

• Improper use or allowing others to improperly use tax identification numbers.

• Selling goods or providing services without issuing invoices; using unlawful invoices.

• Illegal access to, falsification, or destruction of taxpayers’ information systems.

Decree No. 373/2025/ND-CP plays a vital role in strengthening the legal framework for tax administration and establishing a clear legal basis to safeguard the legitimate rights and interests of taxpayers, particularly in cases where administrative penalties are not imposed.

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