The 2025 Tax Administration Law stipulates tax declaration, other revenues, tax calculation, other revenues, and tax deductions for business households and individuals as follows:
(1) For value added tax and personal income tax: Business households and individuals doing business based on actual annual revenue from production and trading of goods and services are self-determined as non-taxable, non-taxable, taxable, and taxable according to the provisions of the law on tax.
- In case of self-determination of annual revenue from production and trading of goods and services subject to non-taxable subjects, subjects not required to pay taxes according to the provisions of the law on tax, business households and individuals reporting actual revenue arising in the year to the tax authority;
- In case of determining the annual revenue from the production and trading of goods and services subject to tax and taxable subjects according to the provisions of the law on tax, business households and individuals self-determining the value added tax and personal income tax payable according to the provisions of the law on value added tax and the law on personal income tax.
In case a business household or individual uses invoices generated from money computers with data connection to the tax authority, based on electronic invoice database, tax management database and other database sources provided by the tax authority from other state agencies, organizations and individuals, the information technology system automatically creates a tax declaration to suggest support for business households and individuals in tax declaration and calculation.
(2) For other taxes and collections: business households and individuals self-determin the number of taxes and other collections to be paid in accordance with the provisions of the law on taxes and relevant laws.
(3) Business households and individuals shall declare and calculate taxes for each type of tax according to the tax calculation period. Tax authorities base on the tax management database to provide information to support business households and individuals in tax declaration and calculation.
(4) For business households and individuals with business activities on e-commerce platforms and other digital platforms:
- In case of doing business on e-commerce platforms, other digital platforms with online ordering functions and payment functions, the owner of e-commerce platforms, other digital platforms (domestically or abroad) is responsible for deducting, declaring and paying the deducted tax amount of business households and individuals;
- In case of doing business on e-commerce platforms and other digital platforms without online ordering and payment functions, business households and individuals directly declaring taxes, calculating taxes and paying taxes according to regulations.
(5) The Government shall specify this and the following contents: tax settlement and handling of excess tax and revenue; scope of responsibilities, methods for organizations managing e-commerce platforms and other digital platforms to deduct, declare and replace the deducted tax amount of business households and individuals; responsibility for tax declaration and payment on behalf of organizations in the following cases: business cooperation with business households and individuals, signing contracts with business households and individuals acting as agents selling at the correct price for lottery, insurance, and multi-level sales. The Ministry of Finance stipulates the documents and procedures for declaring revenue, tax declaration, tax payment and tax refund, and accounting regime applicable to business households and individual businesses.
