Be allowed to open multiple business locations
Based on Article 87 of Decree 168/2025/ND-CP, the Government has more open regulations on headquarters and business locations. Specifically, the headquarters is the place to carry out main activities and is the official contact address. However, business households have the full right to carry out specific business activities at many different locations outside the headquarters.
Notably, the scope of expansion is no longer limited to the same district/district but can be implemented nationwide. The mandatory condition is that business households must fully notify the tax management agency and the market management agency at the new location to ensure supervision.
5 "golden" principles in business household registration
When carrying out administrative procedures, people need to clearly understand the general principles of application in Article 88 of Decree 168/2025/ND-CP:
Self-declaration, self-responsibility: Household owners must ensure the truthfulness and accuracy of the dossier.
Flexible application submission: You can submit and receive results at any commune-level business registration agency in the same province/city where the headquarters is located.
Registration agency is not responsible for violations: The commune level is only responsible for the validity of the dossier, not responsible for the violations of the household owner before and after registration.
Not resolving internal disputes: Disputes between family members or with a third party will be handled by the court or arbitrator.
Strictly prohibit causing harassment: Public authorities are not allowed to harass organizations and individuals when receiving dossiers.
Abolishing fixed tax from 2026: Business households do not need to re-register
One of the most important changes is the complete abolition of the fixed tax regime from January 1, 2026 according to Resolution 198/2025/QH15. 100% of business households will switch to the tax declaration method.
Many households are worried about having to renew their licenses when changing the tax calculation method. However, according to Article 100 of Decree 168/2025/ND-CP, although households must register information changes when there are changes in capital, industry, headquarters..., but in the case of changing the tax calculation method, it is not necessary to re-register.
This helps reduce the administrative burden for people in this important transition period.
