Since switching strongly to the mechanism of declaring according to actual revenue according to Decree 68/2026/ND-CP and Circular 18/2026/TT-BTC, business households no longer commonly apply the presumptive tax method as before. Instead, tax declaration obligations are implemented according to specific cycles, with mandatory deadlines.
In reality, many new business households switching to the declaration method often confuse or miss important time milestones.
The first is the deadline for submitting tax declaration dossiers monthly. According to the provisions of tax management law, business households subject to monthly tax declaration must submit tax declaration dossiers no later than the 20th of the month following the month of tax obligation arising.
The second is the deadline for submitting quarterly tax declaration dossiers. For business households subject to quarterly tax declaration, the deadline for submitting dossiers is the last day of the first month of the following quarter.
The third is the tax finalization deadline annually in some cases where personal income tax finalization obligations arise. The deadline for submitting the finalization dossier is usually March 31 of the year immediately following the tax year.
These are three basic time milestones but are very easy to miss when business households switch from the contract mechanism to the self-declaration mechanism.
Delayed submission of tax returns may be fined up to tens of millions of VND
Delays in submitting tax returns not only affect the progress of tax obligations but can also lead to administrative penalties.
According to Decree 125/2020/ND-CP, amended and supplemented by Decree 310/2025/ND-CP, the penalty level for the act of submitting tax declaration dossiers beyond the deadline is determined according to the number of days of late payment. Specifically:
- Delays of submission from 1 to 5 days and mitigating circumstances may result in a warning;
- Delayed payment from 1 to 30 days may be fined from 2 to 5 million VND;
- Delayed payment from 31 to 60 days may be fined from 5 to 8 million VND;
- Delayed payment from 61 to 90 days may be fined from 8 to 15 million VND;
In case of late payment for more than 90 days but no tax payable arises, a fine of up to 25 million VND may still be imposed;
These penalties apply even in cases where tax evasion does not arise, but only due to late submission of dossiers compared to the prescribed time limit.
Proactively monitoring declaration schedules helps limit violation risks
The shift to a tax management mechanism based on electronic data makes the requirement to comply with declaration deadlines stricter than before.
In the context that many business households do not have their own accounting department, proactively monitoring declaration schedules by month, quarter and year plays an important role in limiting errors.
Reality shows that most cases of violations of declaration obligations stem from not being familiar with the new process or confusion between different declaration periods. When grasping the three basic deadlines, business households can significantly reduce the risk of administrative sanctions and maintain stable operations during the transition to a new tax management method.
