According to Article 9 of Decree 68/2026/ND-CP amended and supplemented by Clause 1, Article 1 of Decree 141/2026/ND-CP, the deadline for notifying revenue for business households with revenue from 1 billion VND or less is not the same but depends on the time of starting production and business activities.
Business households and individual businesses that start production and business activities in the first 6 months of 2026, if they have actual revenue of 1 billion VND or less, must notify the actual revenue arising from the start of operation until the end of June 30 to the directly managing tax authority no later than July 31, 2026.
At the same time, this group of subjects continues to announce actual revenue generated in the last 6 months of the year, no later than January 31, 2027.
Meanwhile, according to point a, clause 1, Article 8 of Decree 68/2026/ND-CP, in case business households and individual businesses self-determine that they have annual revenue from production and business of goods and services from 1 billion VND or less, they shall notify the tax authority of the actual revenue generated in the year no later than January 31 of the following calendar year.
For individuals directly declaring taxes for real estate leasing activities, Clause 3, Article 8 of Decree 68/2026/ND-CP stipulates that individuals are allowed to choose to declare taxes twice in the tax year or once in the tax year.
In case of tax declaration twice in the tax year, the deadline for submitting the first tax declaration dossier is no later than July 31, 2026 and the second time no later than January 31, 2027.
In case of one-time tax declaration according to the tax year, the deadline for submitting tax declaration dossiers is January 31, 2027.
Thus, the deadline for announcing revenue for business households with revenue from 1 billion VND/year or less is determined according to each case:
- New business households starting operations in the first 6 months of 2026: Announce revenue before July 31, 2026 and January 31, 2027.
- Business households that have been operating from 2025 or earlier: Revenue announcement for the previous year January 31, 2027.
- Individuals directly declaring taxes for real estate leasing activities choose to declare twice a year: Tax declaration before July 31, 2026 and January 31, 2027.
- Individuals directly declaring taxes for real estate leasing activities choose to declare once a year: Tax declaration before January 31, 2027.
