Article 5 of Decree 68/2026/ND-CP details revenue to determine personal income tax for business households and individual businesses as follows:
(1) Revenue is the entire amount of sales money, processing money, service supply money, including subsidies, surcharges, and surpluses that business households and individual businesses enjoy, regardless of whether money has been collected or not.
Including bonuses received, amounts received from sales support, promotions, payment discounts, support received in cash or not in cash, compensation for contract violations, other compensations related to business activities, other revenues that business individuals receive regardless of whether they have collected money or not, excluding commercial discounts, sales discounts and returned value of goods sold.
(2) Revenue for some cases is specified as follows:
- For goods processing activities, the money collected from processing activities includes wages, fuel costs, power, auxiliary materials and other costs for processing goods;
- In case of selling goods and providing services in installment and deferred payment methods, it is one-time payment for selling goods and services, excluding installment interest and deferred interest;
- The case of delivering goods to agents is the total amount of goods sold;
- In case of accepting to be an agent to sell goods at the regulated price of the agent handover party, the commission is enjoyed according to the agent contract;
- For property leasing activities, it is the amount of money the lessee pays each period according to the lease contract. In case the lessee pays in advance for many years, the revenue to calculate taxable income is allocated to the number of years of advance payment or is determined according to the revenue of one-time payment;
- For other service business activities where customers pay in advance for many years, the revenue to calculate taxable income is allocated to the number of years of advance payment or determined according to one-time payment revenue;
- For transport activities, it is the entire revenue from passenger, cargo, and baggage transportation incurred in the tax period;
- For construction and installation activities, it is the value of the project, the value of the project item or the value of the volume of construction and installation works accepted, including the value of raw materials, machinery, and equipment; in case of construction and installation without contracting raw materials, machinery, and equipment, it is the amount of money from construction and installation activities that does not include the value of raw materials, machinery, and equipment.
(3) Time to determine revenue
- For goods sales activities, it is the time of transfer of ownership and use rights of goods to buyers;
- For service provision activities, it is the time of completion of service provision or completion of part of service provision to buyers, except for service provision activities mentioned in (2).
