Business households and individual businesses with revenue of over 1 billion VND to 50 billion VND/year carrying out quarterly tax declarations must submit tax declaration dossiers for the second quarter of 2026 no later than July 31, 2026 according to current regulations.
According to point a, clause 3, Article 8 of Decree 68/2026/ND-CP stipulating the deadline for submitting tax declaration dossiers, in case of quarterly tax declaration, the dossier must be submitted no later than the last day of the first month of the next quarter.
According to Official Dispatch 536/TCS26-NVDTPC dated May 21, 2026 on implementing tax declaration for the second quarter of 2026, the subjects of application are business households and individual businesses with revenue of over 1 billion VND to 50 billion VND/year.
Electronic tax declaration via eTax Mobile or Electronic Tax Portal
According to the guidance in Official Dispatch 536/TCS26-NVDTPC, taxpayers submit electronic tax declaration dossiers using the following forms:
- Form No. 01/BK-STK issued together with Circular 18/2026/TT-BTC dated March 5, 2026 of the Ministry of Finance;
- Form No. 01/CNKD issued together with Circular 50/2026/TT-BTC dated May 13, 2026 of the Ministry of Finance.
The form of application is carried out electronically.
According to the guidance of the tax authority, tax declaration dossiers are made electronically through:
- eTax Mobile Application;
- Electronic Tax Portal at dichvucong. gdt. gov. vn.
Official Dispatch 536/TCS26-NVDTPC reminds business households and individual businesses:
- Fully declare actual revenue generated in the tax period;
- In case there is a change in industry, business location, bank account or other tax registration information, promptly update according to regulations.
The tax authority notes that business households need to declare actual revenue generated correctly, and at the same time promptly update changes in industries, business locations or bank accounts to ensure their rights in the process of management and fulfilling tax obligations.
