On April 29, the Tax Department issued an official dispatch to the Heads of Tax Departments of provinces and cities; Heads of E-commerce Tax Sub-Departments and Heads of Large Enterprise Tax Sub-Departments on the implementation of Decree No. 141/2026/ND-CP amending and supplementing a number of articles of Decree No. 68/2026/ND-CP stipulating tax policies for business households and individual businesses and Decree No. 320/2025/ND-CP detailing the implementation of the Law on Enterprise Income Tax.
According to the telegram, Decree No. 141/2026/ND-CP issued by the Government takes effect from January 1, 2026. To promptly implement the decree, the Tax Department requests heads of tax authorities at all levels to direct the organization of implementation, propaganda, dissemination to tax officials, taxpayers and prepare conditions to ensure implementation.
In which, the most notable content is the amendment of the annual revenue level not subject to value-added tax, not subject to personal income tax from 500 million VND to 1 billion VND.
Accordingly, the annual revenue level not subject to value-added tax, not subject to personal income tax, was adjusted from "500 million VND" to "01 billion VND".
The telegram also clearly states the addition of Clause 15, Article 4 of Decree No. 320/2025/ND-CP dated December 15, 2025 of the Government stipulating income tax-exempt corporate income tax. Tax-exempt income is "the income of enterprises and organizations established under the provisions of Vietnamese law with a total annual revenue of 01 billion VND or less".
In addition to the amended and supplemented contents on the tax-exempt revenue threshold, the Tax Department also reminded the entire industry of transitional clauses to organize unified implementation.
For business households and individual businesses that self-determine the annual revenue level from production and business of goods and services from 1 billion VND or less and have declared and paid personal income tax and value-added tax according to the provisions of Decree No. 68/2026/ND-CP, they are entitled to handle the tax paid according to the provisions of Article 12 of Decree No. 68/2026/ND-CP. Accordingly, business households will be compensated, refunded, refunded and concurrently compensated for budget revenue according to the provisions of tax management law for surpaid tax amounts.
For enterprises that have temporarily paid corporate income tax in the first quarter of 2026 and expect total revenue in the tax period to be 1 billion VND or less, they are not required to temporarily pay income tax for the following quarters, and are also entitled to compensation, refund, refund cum budget revenue compensation according to the provisions of law on tax management for surpaid tax amounts.
The telegram also clearly states that in case the tax period of 2025 ends after January 1, 2026 and the enterprise meets the conditions specified in Article 2 of Decree 141/2026/ND-CP, it is exempt from corporate income tax for the period from January 1, 2026 to the end of the tax period of 2025.
The amount of corporate income tax exemption for the tax period of 2025 in this case is equal to the total corporate income tax payable for 2025 divided by 12 months, or the number of actual operating months of the tax period of 2025 for newly established enterprises in 2025, then multiplied by the number of months of the tax period of 2025 in the calendar year 2026.
From the tax calculation period of 2026, enterprises shall implement according to the provisions of Article 2 of Decree 141/2026/ND-CP.
The Tax Department requests provincial and city tax chiefs and sub-department heads to proactively deploy and implement to ensure that the decree is applied promptly and uniformly throughout the system.
