Facility 4 Taxation (Gia Lai Provincial Tax Department) has just issued important guidelines for small-scale business households in the context of new tax regulations taking effect.
Accordingly, from January 1, 2026, the fixed tax mechanism has been officially replaced by the method of self-declaration and self-payment of taxes according to Decision 3389/QD-BTC. This means that the tax authority no longer sets a fixed tax rate, but business households must proactively implement the obligation of information transparency.
To avoid legal risks, tax authorities recommend that business households with revenue below 500 million VND/year should immediately implement the following 04 tasks:
1. Declaration of actual revenue before January 31st:
This is the first mandatory requirement. Business households must notify the tax authority of actual revenue arising in the year, the deadline is no later than January 31st every year. Full recording of input - output goods information is a prerequisite for doing this.
2. Recording and storing documents even when not subject to tax:
Many people mistakenly believe that if they do not pay taxes, they do not need books. However, based on Article 4 of Circular 152/2025/TT-BTC, business households with revenue below 500 million VND still have to use the Sales Book of goods and services (model number S1a-HKD) to record business activities in accordance with regulations.
3. Mandatory business registration and tax code:
Except for low-income cases such as street vendors, snacks, wholesalers, seasonal business..., households doing business regularly at fixed locations are required to have a Business Registration Certificate and Tax Code.
4. Closely control the revenue threshold of 500 million VND:
This is the most important "border". According to the 2025 Personal Income Tax Law and the amended VAT Law, business households with revenue from 500 million VND or less are not subject to personal income tax and are not subject to VAT. Therefore, household owners need to closely monitor actual revenue. If they exceed this threshold without timely declaration, business households will face tax arrears and unintended fines.
