Currently, the Tax Department has deployed an Experience Portal for business households and individuals to get acquainted with before applying the new model from January 1, 2026 to help business households and individuals more conveniently declare and pay taxes later.
Business households and individuals will be familiar with the interface, declare, look up obligations and forge - submit declarations on the eTax mobile application. To be able to experience these features, taxpayers will update eTax Mobile to the latest version, the experience feature will appear directly on the home screen. The notification interface is clearly displayed, instructing taxpayers to continue accessing and entering complete information to start the experience process.
Real estate rental businesses in Vietnam carry out the following steps to practice tax declaration on the eTax mobile Experience Portal.
Step 1:
Business households and individuals access the eTtax mobile application, on the display screen, click "Experience for Business Households and Individuals". At this function, households and individuals can get acquainted and practice electronic declaration.
On the "Funktion List" screen, business households and individuals select "Exposure Tax"
Step 2:
- The system shows a screen Select the declaration
In case the business household or individual does not have resource exploitation activities and does not produce goods subject to special consumption tax, the accumulation is in the "Thousay" box.
- The system screen will display a list of declarations.
Business households and individuals choose "submit documents"
The screen displays the question "Do you choose to declare for business activities?"
- Households and individuals doing business accumulate to select "Revenue from real estate leasing activities (leasing factories, warehouses, stores, premises)".
- click "C continue"
- The screen displays the information that needs to be selected for the support system to determine the tax authority that submits the application.
+ Households and individuals leasing real estate in Vietnam select "Real estate in Vietnam"
+ In case the taxpayer has 1 leased real estate, the compiler should select the section "Tax declaration at the tax authority managing the leased real estate".
+ In case the taxpayer has many real estates for rent, the column "Tax declaration for many real estates at the Tax Authority managing the place of residence" is selected.
- The system displays the content framework "Areas where there are real estates for rent".
Taxpayers choose the information in the Provincial/City, Commune/Ward/Specialty Zones. The automatic system supports determining the tax authority that submits the declaration.
- Taxpayers base on actual arising revenue to select the criteria for determining revenue:
+ Revenue from 200 million VND or less.
+ Revenue over 200 million VND.
- The taxpayer presses "Continuate" to move on to the next step.
- On the next screen. Taxpayers choose indicators to suit the actual situation.
+ Taxpayers choose Declaration period: Year/6 months of the first year/6 months of the last year
+ Year: Taxpayer chooses the year of tax declaration.
+ Declaration type: Official/Supported
+ Subject of declaration
In case a household or individual leasing a real estate self-declares tax to the tax authority, the accumulation is selected as "Self-declaration".
In case an organization or individual leases a real estate and declares or pays on behalf of a household or individual renting a house, the accumulation is selected as "Replaceable".
- At Taxpayer Information
+ The system supports displaying information Tax name and address/Code.
+ In case the system does not support displaying, the taxpayer enters complete and correct information.
- The taxpayer presses "Continuate" to move on to the next step.
Step 3:
Screen displays indicators of business locations
- Taxpayers must fill in full information about the real estate lease location.
- In case the taxpayer has many rental properties, the taxpayer will select " Add business locations" to declare other rental properties.
- The taxpayer presses "Continuate" to move on to the next step.
The screen displays indicators to determine revenue
- In case the taxpayer has a revenue within the taxable threshold, fill in the year's revenue figure in the "Revenue" indicator.
- In case the taxpayer has a revenue within the non-taxable threshold, fill in the year's revenue figure in the "Revenue not subject to VAT" index.
The system will support automatic calculation of VAT and personal income tax.
- The taxpayer presses "Continuate" to move on to the next step.
Step 4:
- The next screen displays the declaration and the information of the taxpayer that has just been declared is fully filled in in the declaration's indicators. Taxpayers check the information before submitting the declaration.
+ Taxpayers click download, if they save the electronic file as PDF to their phone.
+ Taxpayers click share, if you share the PDF format file on social networking platforms.
- The taxpayer clicks " submit declaration".
- Taxpayers enter the OTP code to complete the declaration procedure. Because this is an experience portal, the system automatically generates OTP codes. The taxpayer stamps "Confirmation" to complete the operation.
Thus, after implementing all the above steps, the Taxpayer has experience of successfully submitting the declaration.
The above is a guide for real estate rental businesses to declare on the tax declaration experience portal on the eTax mobile application for businesses and individuals. Business households proactively practice tax declaration and payment on the Experience Portal to avoid confusion and limit errors when making official declarations.
