According to Hanoi City Tax Department, Decree 68/2026/ND-CP of the Government regulating tax policies and tax management for business households and individual businesses takes effect from March 5, 2026, introducing many important changes. Business households should not be subjective, need to pay attention and strictly comply with regulations.
Hanoi City Tax Department said that according to Decree 68/2026/ND-CP, April and early May have "lifetime" milestones to note below:
In addition, business households must also send inventory statements and send notifications of account numbers/electronic wallet numbers for business households and individual businesses that have paid taxes according to the khoán method or the 2025 declaration method.
No later than May 4, 2026, business households must submit tax declaration dossiers for the first quarter of 2026; send inventory statements quarterly.
Business households can declare and submit dossiers on the public service portal of the tax authority (dichvucong. gdt. gov. vn) or on the Etax Mobile application.
If they do not declare in accordance with regulations, business households may face legal risks and be penalized according to current regulations.
From January 1, 2026, business households that fail to declare taxes will be fined according to the provisions of Article 13 of Decree 125/2020/ND-CP amended by Clause 10, Article 1 of Decree 310/2025/ND-CP, specifically as follows:
Warning: Submitting tax declaration dossiers more than 01 day to 05 days and having mitigating circumstances; Forced to pay the full amount of late payment to the state budget.
Fines from 2 – 5 million VND: Submitting tax declaration documents overdue from 01 day to 30 days, except for cases under Clause 1; Forced to pay the full amount of late payment to the state budget.
Fines from 5 – 8 million VND: Submitting tax declaration documents overdue from 31 days to 60 days; Forced to pay the full amount of late payment to the state budget
Fines from 8 - 15 million VND: Submitting tax declaration dossiers beyond the prescribed time limit from 61 days to 90 days; Submitting tax declaration dossiers beyond the prescribed time limit from 91 days or more but not incurring the amount of tax payable; Failing to submit tax declaration dossiers but not incurring the amount of tax payable; Failing to submit appendices according to regulations on tax management for enterprises with related transactions attached to corporate income tax finalization dossiers. Forced to submit tax declaration dossiers, appendices attached to tax declaration dossiers for cases.
Fine from 15 - 25 million VND: Submitting tax declaration documents more than 90 days overdue, incurring the amount of tax payable and the taxpayer has paid enough tax and late payment money before the tax authority announces the decision to inspect, examine tax or make a record of violation.
