July 31, 2026 is an important milestone for many business households and individual businesses when they have to complete procedures for tax declaration, revenue notification and updating information with tax authorities. Below are 5 tasks to be performed according to regulations:
First, tax declaration for the second quarter of 2026
The subjects of application are business households and individual businesses with estimated revenue in 2026 of over 1 billion VND to 50 billion VND.
The tax declaration dossier is Form No. 01/CNKD issued together with Circular 50/2026/TT-BTC.
The deadline for submitting tax declaration and tax payment dossiers is July 31, 2026.
Note, in case business households and individual businesses have not declared taxes in the first quarter of 2026 due to determining revenue in 2026 from 1 billion VND or less, but actual accumulated revenue to the second quarter of 2026 exceeds 1 billion VND, and have not registered to use electronic invoices, it is necessary to:
Tax declaration according to Form No. 01/CNKD and payment of tax arising according to regulations no later than July 31, 2026.
Register to use electronic invoices with codes from tax authorities or electronic invoices generated from cash registers connected to transfer data with tax authorities according to current regulations no later than July 29, 2026.
Second, tax declaration for real estate leasing activities
The subjects of application are business households and individual businesses that directly declare taxes for real estate leasing activities and choose the method of tax declaration twice in the tax year.
Tax declaration documents include:
- Form No. 01/BĐS attached to Circular 50/2026/TT-BTC.
- Detailed list of real estate Form No. 01/BK-BĐS issued together with Circular 18/2026/TT-BTC.
The deadline for submitting tax declaration dossiers is July 31, 2026.
Third, notify the bank account number, e-wallet number
The subjects of application are business households and individual businesses operating with annual revenue of 1 billion VND or less, who have not yet notified the information of their bank account number or e-wallet number to serve business activities to the tax authorities.
The notification dossier is Form No. 01/BK-STK issued together with Circular 18/2026/TT-BTC.
The implementation deadline is July 31, 2026.
In case it has been notified for the first time but there is a change in information or stopping the use of a bank account number or e-wallet number, business households and individual businesses must return Form No. 01/BK-STK to the tax authority as prescribed.
Fourth, announce actual revenue generated
The subjects of application are business households and individual businesses that start production and business activities in the first 6 months of 2026 with actual revenue of 1 billion VND or less.
The notification dossier is Form No. 01/TKN-CNKD issued together with Circular 50/2026/TT-BTC.
The implementation deadline is July 31, 2026.
Thursday, announcement of establishment or change of business location
The subjects of application are business households, individual businesses that have new establishments, changes in information, temporary suspension of business or termination of operations for business locations outside the head office.
The notification dossier is Form No. 01/TB-ĐĐKD issued together with Circular 18/2026/TT-BTC.
The implementation period is 10 working days from the date the business location starts operating or from the date of information change, temporary suspension of business or termination of operation of the business location.
