The Tax Department has announced the "Handbook on guiding the implementation of tax obligations for business households and individual businesses", and provided information on notable contents of the new tax policy and solutions to support taxpayers in the coming time.
According to the tax authority, the revenue milestone of 500 million VND per year is used to determine the tax obligations of households and individual businesses. Cases with revenue not exceeding 500 million VND/year only need to notify the actual incurred revenue. Meanwhile, business households with revenue above this threshold will have to declare and pay value-added tax and personal income tax according to the method corresponding to the scale of revenue.
The new policy also sets requirements for periodic tax declarations monthly or quarterly for large-scale business households. In certain cases, business individuals also have to finalize personal income tax annually. At the same time, the regulation also clarifies the principle of centralized declaration at the tax authority managing the head office for business households operating in many locations, including business activities on e-commerce platforms.
Regarding electronic invoices, the regulation continues to be implemented in the direction of enhancing transparency in business operations. Accordingly, business households and individuals with revenue of 1 billion VND/year or more must use electronic invoices with codes from tax authorities or electronic invoices created from cash registers with data connection with tax authorities. For groups with revenue from over 500 million VND to under 1 billion VND/year, the registration of using electronic invoices is encouraged depending on the needs.
According to the Tax Department, the application of electronic invoices helps improve transparency in production and business activities, and at the same time contributes to protecting consumer rights when transactions are shown in clear documents, convenient for inspection and comparison.
For real estate leasing activities, individuals with revenue over 500 million VND per year must declare and pay taxes according to regulations. The portion of income exceeding this threshold will apply the personal income tax rate according to current regulations. Taxpayers can choose to declare tax annually or periodically in the year.
In order to support business households and individual businesses in implementing new regulations, the Tax Department said it will implement a 15-day peak support period. This activity focuses on guiding taxpayers to register, declare and pay taxes according to Decree 68/2026/ND-CP of the Government and Circular 18/2026/TT-BTC of the Ministry of Finance.
During this time, tax authorities at all levels will strengthen support activities such as organizing training conferences, dialogues with taxpayers, establishing support teams directly in business areas, guiding tax registration, tax declaration, using electronic invoices and electronic tax payment. At the same time, online support channels are also expanded to receive and promptly answer arising problems.
According to Mr. Mai Son - Deputy Director of the Tax Department, the tax obligation handbook is built on the basis of a new system of legal documents, including Tax Administration Law No. 108/2025/QH15, Personal Income Tax Law No. 109/2025/QH15, Decree 68/2026/ND-CP of the Government and Circular 18/2026/TT-BTC of the Ministry of Finance.
Mr. Mai Son said that this document is the result of the research and synthesis process of the Tax sector, and at the same time absorbed many comments from press agencies in the process of building the content. The Handbook is compiled in a concise, easy-to-reach and close-to-users direction, especially to support business households that are doing business for the first time to declare and pay taxes according to the new management method.
The "Handbook for guiding the implementation of tax obligations" is designed as a lookup document and practical support tool, helping business households proactively monitor and fulfill tax obligations, limiting errors in the process of declaring and paying taxes.
According to the plan, the handbook will be disseminated to more than 2 million business households nationwide through many forms. The electronic version is posted on the website of the Tax Department and local tax authorities, and shared through technology solution providers, tax agents and accounting agents. In addition, the printed version will also be sent directly to business households who are not familiar with using the electronic platform.
The Tax Department said that the innovation of tax management methods for business households is a step in line with the trend of modernizing tax management, contributing to building a transparent and fair business environment among economic sectors. The tax industry also identifies the motto "taking taxpayers as the center of service", thereby strengthening support activities to help business households understand regulations and properly fulfill tax obligations.
