Readers reflect that, according to Decree No. 68/2026/ND-CP dated March 5, 2026, the tax authority said that the determination of revenue must be based on the provisions of Clause 1, Article 5 of the Decree.
Accordingly, revenue to determine personal income tax is the entire amount of sales money, processing money, service supply money, including subsidies, surcharges, and surpluses that business households and individual businesses are entitled to, regardless of whether money has been collected or not.
Revenue also includes bonuses received; sales support; promotions; payment discounts.
Cash or non-cash support; compensation for contract violations, other compensation related to business activities; and other revenues that business individuals receive, regardless of whether they have collected money or not.
At the same time, the regulation clearly states that revenue does not include commercial discounts, discounts on goods sold and the value of goods sold returned.
For cases where business households declare taxes according to the revenue multiplied by the tax rate and generate a commercial discount shown by the supplier on the input invoice, the tax authority requests business households to base on the actual business situation and compare with the above regulations to determine revenue according to regulations.
