The Government has issued Decree No. 68/2026/ND-CP regulating tax policies and tax management for business households and individual businesses. The Ministry of Finance has issued Circular No. 18/2026/TT-BTC guiding tax management dossiers and procedures. These two documents mark a major adjustment in the tax management method for the business household sector.
Gradually shift from fixed tax to declaration based on actual revenue
One of the core changes is the narrowing of the presumptive tax method, switching to a declaration mechanism based on actual revenue generated.
According to regulations, business households with revenue over 500 million VND/year will declare and pay taxes according to regulations, while lower revenue groups will notify revenue. This approach helps to accurately reflect the scale of business, while increasing transparency in tax management.
At the same time, the application of electronic invoices has also been expanded, especially for households with large revenue scale, contributing to the formation of a synchronous data system between taxpayers and management agencies.
Transition clause helps business households feel secure in conversion
To reduce pressure when changing management methods, the new policy adds transitional regulations in the direction of support.
Specifically, business households that have paid taxes according to the khoán method before 2026 will not be retroactively collected or penalized for the obligations they have fulfilled, except in cases of concealing revenue.
Notably, revenue declared from 2026 is also not used to re-determine tax obligations of previous years, helping to ensure stability in the transition process.
For households declaring taxes monthly, tax declaration dossiers for the first three months of 2026 are extended until April 20, 2026, creating a time to adapt to the new process.
Do not adjust old dossiers, be flexible in the early stages
Cases that have declared and paid taxes according to Circular 40/2021/TT-BTC before will not have to be adjusted.
Meanwhile, cases that have not been declared will be implemented according to new regulations without being penalized, showing the direction of support and creating conditions in the initial stage of policy implementation.
This handling method helps reduce legal risks for business households, especially for those who are not familiar with electronic declaration procedures.
Large revenue households must determine inventory to calculate taxes
A noteworthy technical point is the requirement to identify assets at the time of conversion.
Accordingly, business households with revenue of 3 billion VND or more in 2025, or from 2026 choosing the income tax calculation method, must determine the value of inventory, machinery, and equipment as of December 31, 2025.
This data will be the basis for determining deductible expenses when calculating personal income tax for 2026, ensuring that the transition between tax calculation methods is carried out consistently.
The implementation of Decree 68/2026/ND-CP and Circular 18/2026/TT-BTC is considered an important step in the roadmap for modernization and digitization of tax management.
Through the mechanism of actual declaration, application of electronic invoices and centralized data management, the new policy not only helps reduce budget revenue loss but also creates a transparent and fair business environment among economic sectors.
