Deadline for submitting tax returns for the first, second, third, and fourth quarters of 2026 for business households and individual businesses?
Based on Decree 68/2026/ND-CP and regulations on compensation for holidays according to the Civil Code, the deadline for submitting tax declaration and tax payment of business households in 2026 is specifically determined as follows:
Deadline for submitting tax returns for the first quarter of 2026: May 4, 2026 (because the last day of April coincides with the holiday).
Deadline for submitting tax returns for the second quarter of 2026: July 31, 2026.
Deadline for submitting tax returns for the third quarter of 2026: November 2, 2026.
Deadline for submitting tax returns for Q4/2026: February 1, 2027.
Personal income tax finalization by year: No later than March 31, 2027.
For real estate leasing activities: Individuals are allowed to declare 2 times/year (first deadline is July 31, 2026, second deadline is January 31, 2027) or declare 1 time/year (last deadline is January 31, 2027).
Where is the location to submit tax returns for business households and individual businesses?
Decree 68/2026/ND-CP stipulates a strong digital transformation roadmap, according to which business households are required to submit dossiers electronically, except for some special cases:
Application form: Priority is given to 24/7 electronic transactions. Only special subjects (the elderly, people with disabilities, remote and isolated areas...) can submit directly at the Commune-level Public Administrative Service Center.
In case of multiple business locations: Complete a general tax declaration on 01 dossier submitted to the tax authority directly managing the head office. However, tax payment must be made for each business location.
Doing business on digital platforms (e-commerce): If there is no fixed location, business households declare at the tax authority where they reside (permanent residence or temporary residence).
Real estate lease: Submit dossiers at the tax authority where the real estate is located. If there are many real estate properties in the same province or other provinces, select 01 tax authority where the assets are located to submit a summary dossier.
How is revenue used to determine personal income tax according to Decree 68/2026/ND-CP?
Taxable revenue for business households is the entire amount of sales, processing costs, and service provision costs, including subsidies, sales achievement bonuses, and contract violation compensation. Some specific cases are determined as follows:
Processing activities: Calculated based on all wages, fuel, and auxiliary materials serving processing.
Installment sales: Calculated according to the selling price with one-time payment, excluding late payment interest.
Asset lease: Revenue is the amount of money the lessee pays each period. If paid in advance for many years, you can choose to allocate or declare tax at once.
Construction activities: Calculated according to the value of the accepted project. If raw materials are not contracted, the revenue does not include the value of materials and machinery.
Time to determine revenue: For sales, it is the time of transfer of ownership/use rights; for services, it is the time of completion of supply (or completion of parts).
