Accordingly, Clause 4, Article 8 clearly stipulates the cases where business households declare and pay taxes.
Cases of business households and individual businesses submitting tax declaration dossiers electronically
Taxpayers who are subject to special circumstances, including elderly people, people with disabilities, people under social protection, people residing in areas with particularly difficult socio-economic conditions or other force majeure cases, who cannot conduct electronic transactions, shall submit dossiers directly or send dossiers through postal services to the Commune-level Public Administrative Service Center.
In case business households and individual businesses declare revenue and value-added tax, personal income tax payable according to each business location
Business households and individual businesses, including e-commerce businesses, with multiple business locations (shops) operating in the same province, city or other provinces and cities, perform general general tax declarations for business locations on 1 tax declaration dossier to submit to the tax authority directly managing the headquarters of business households and individual businesses identified as the location recorded on the business registration certificate for business households or on the tax registration declaration for individual businesses.
Business households and individual businesses pay personal income tax according to the tax rate multiplied by (x) taxable revenue method. At the same time, in this case, individuals and business households will pay personal income tax at the head office.
For business households and individuals doing business only on e-commerce platforms, digital platforms and without business locations, they shall declare and pay taxes at the tax authority managing the area where business households and individuals reside: Current residence; temporary residence or permanent residence.
Individuals with real estate leasing activities shall declare value-added tax, personal income tax and send tax declaration dossiers to the tax authority where the real estate is leased.
Individuals with many real estate for lease in the same province, city or other provinces, cities, perform general general tax declaration for real estate on 1 tax declaration dossier and select 1 tax authority where the real estate is leased to submit tax declaration dossiers except in cases where the leasing organization declares tax on behalf of or pays tax on behalf of.
Individuals declare revenue, value-added tax, personal income tax payable and pay taxes according to each location where real estate is leased.
Business location announcement
Business households and individual businesses with business locations outside the head office shall notify the business location to the tax authority directly managing the head office of the business household or individual business within 10 working days from the date the business location starts operating according to the form prescribed by the Minister of Finance.
In case business households and individual businesses change information, temporarily suspend or terminate operations for business locations, they shall notify the tax authority directly managing the headquarters of business households and individual businesses within 10 working days from the date of information change, temporary suspension, or termination of operations as prescribed by the Minister of Finance.
