New regulations on tax declaration for business households from 1 billion VND or less

    Song Anh |

    Business households with revenue from 1 billion VND or less that have declared the first quarter of 2026 do not need to continue to declare the second quarter as prescribed.

    Many business households are wondering whether they must continue to declare tax in the second quarter of 2026 after declaring and paying tax in the first quarter as prescribed.

    According to the content sent to the Tax Department, many business households previously belonged to group 2 according to Decree No. 68/2026/ND-CP, with revenue from 500 million VND to 1 billion VND/year. According to Decree No. 141/2026/ND-CP, these households are converted to group 1. From there, taxpayers request the Tax Department to provide specific guidance, unify the handling of the declaration for the first quarter of 2026 that has been declared, and at the same time clarify whether to continue to declare the second quarter of 2026 according to Declaration 01/CNKD or implement the Revenue Notice according to Declaration 01/TKN-CNKD.

    According to feedback, although some base tax authorities have guided, business households still want to have official and unified guidance from the Tax Department to apply nationwide.

    Answering this content, the Tax Department said that, according to the provisions of Decree No. 68/2026/ND-CP and Decree No. 141/2026/ND-CP, in case business households and individual businesses 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, the tax amount paid will be handled according to the provisions of Article 12 of Decree No. 68/2026/ND-CP.

    At the same time, according to regulations, business households and individuals with revenue from 1 billion VND or less do not need to continue to declare in the second quarter of 2026 but only need to notify the revenue in 2026 according to Declaration 01/TKN-CNKD no later than January 31, 2027.

    On the Declaration Notice of revenue for households, business individuals, and taxpayers are allowed to choose to cancel the declared declarations according to Circular No. 40, Circular No. 18 and request to handle the surpaid tax according to regulations.

    Song Anh
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