Since Circular 152/2025/TT-BTC took effect, business households and individual businesses in the group with revenue from 500 million VND/year or less continue to fulfill the obligation to monitor revenue to serve tax management through the S1a-HKD book form.
However, in actual implementation, many business households still understand that each individual sales transaction must be recorded in the revenue book. This is an incomplete understanding compared to current regulations.
According to the guidance in Circular 152/2025/TT-BTC, sample S1a-HKD is used to track sales revenue of goods and services as a basis for determining tax obligations. Recording can be done on a daily basis or according to the total revenue of the day, provided that it fully reflects actual revenue.
This regulation significantly reduces the pressure of manual recording for small businesses, especially retail groups, food services or direct business with a large number of transactions per day.
Book S1a-HKD is an important basis for determining tax obligations
Although it is not mandatory to record each individual transaction, recording revenue books is still an obligation that needs to be fully implemented. This is the basis for tax management agencies to determine the scale of operations and tax obligations of business households in each period.
According to current regulations, business households with revenue from 500 million VND/year or less are eligible to not pay value-added tax and personal income tax according to the taxable revenue threshold. However, this group must still notify the actual revenue generated according to regulations.
In the context of tax management methods gradually shifting to relying on electronic data and comparing revenue according to many different sources of information, maintaining revenue tracking books helps business households proactively control business operations and limit data misinformation risks.
In particular, the S1a-HKD model is also an important basis when determining whether the business household exceeds the revenue threshold of 500 million VND/year or not to be transferred to the area subject to tax obligations according to regulations.
Recording books correctly helps business households avoid risks when tax management changes
Recording revenue according to the S1a-HKD form is not only a tax management requirement but also helps business households standardize revenue recognition activities in the transition phase to a tax management mechanism based on actual revenue.
In fact, many business households are not familiar with periodically monitoring revenue, so errors easily arise in the process of summarizing data. Recording books daily or periodically in accordance with business characteristics will help ensure the completeness of information without increasing the burden of procedures.
According to the provisions of Circular 152/2025/TT-BTC, the recording of revenue books needs to ensure the principle of honesty, completeness, and accurately reflecting revenue generated in the period. This is also the basis for business households to proactively prove revenue when management agencies request to compare information to serve tax management.
In the context of the tax management system shifting strongly to a digital environment, maintaining revenue tracking books in accordance with regulations will help business households limit risks arising in the process of fulfilling tax obligations and adapt conveniently to new management methods.
