According to the Personal Income Tax Law (amended in 2025), only business households with revenue of 500 million VND/year or more are subject to tax. With more than 2.54 million regular business households as of October 2025, it is estimated that about 2.3 million households (equivalent to 90%) will not have to pay tax when applying the new revenue threshold.
However, declaration is still a mandatory obligation for all business households. This is the basis for tax authorities to grasp actual business activities, while ensuring transparency and fairness in tax obligations between business entities.
Accurate and sufficient declaration not only helps the State effectively manage revenue sources, but also protects business households themselves from legal risks. In fact, there have been many cases of intentionally declaring low revenue to reduce the amount of tax payable. When the tax authority inspects, these cases are all retroactively charged the remaining tax, charged late payment fees, and even administratively sanctioned.
Ms. Thuy - a fashion business trader at Phung Khoang market - said that she had witnessed many acquaintances being chased for incorrect revenue declarations. "After those things, I understood that correct declaration is not only to avoid being fined, but also to help me see clearly my own business," she shared.
To declare accurately, business households need to fully record sales and service transactions, including cash revenue and transfers; and keep invoices and related documents. Regular recording helps business households proactively grasp the financial situation, have a basis for making decisions to expand or adjust business operations in accordance with reality.
Currently, the tax authority is implementing a widespread review based on business registration data, electronic invoices and bank reports to ensure that all households fully and truthfully declare. The tax authority also recommends that households, including households with revenue below the tax threshold, should proactively record and keep books to prove actual revenue when necessary.
In the context that many business households, especially those who have just switched from fixed tax, are still unfamiliar with declaring, support solutions are being implemented to reduce pressure and simplify procedures. The MISA eShop software is developed to support business households to manage throughout from sales to tax declaration conveniently and in accordance with regulations.
With just a smartphone, business households can record revenue, issue electronic invoices, prepare automatic tax returns and submit them directly, without hiring an accountant or having to regularly go to the tax authority. The software has the design of Electronic Accounting Books to automatically record revenue, expenses, profits/losses, form a valid set of accounting books, serve tax inspection, loans and expand business in the future. Thereby helping to save time and limit legal risks.
For business households with revenue below 500 million VND/year - eligible for tax exemption but still having to declare - MISA provides lifetime free support for sales software - tax declaration on phones. For households with revenue from 500 million VND/year or more, MISA provides free 3 months of software use, along with 1 year of digital signatures and 5,000 electronic invoices, helping households reduce cost pressure, ensuring declaration in accordance with legal regulations.
Ms. Lan, owner of a coffee shop in Hoang Mai district (Hanoi), said that before she only paid tax quarterly and almost did not keep books. “When asked to declare, I was very worried because I thought the procedures would be complicated and take a lot of time. But when I was instructed and used support software, I found everything much simpler,” Ms. Lan shared.
Reality shows that tax declaration is not only an obligation, but also an effective management tool to help business households make their operations transparent, understand revenue and be more proactive in development decisions. When properly supported, the transition from fixed tax to declaration is no longer a burden, but becomes a necessary step towards a modern, safe and sustainable business environment.
