Clause 1, Article 13 of the 2025 Tax Administration Law stipulates that for value-added tax and personal income tax:
- In cases where self-determined business households and individuals have annual revenue from production and business activities of goods and services that are not subject to tax, and are not subject to tax according to the provisions of law on value-added tax and personal income tax, business households and individuals shall notify the tax authority of actual revenue arising in the year;
- In case business households and individuals determine that they have annual revenue from production and business activities of goods and services subject to tax, subjects subject to tax according to the provisions of tax law, business households and individuals self-determine the amount of value-added tax and personal income tax to be paid according to the provisions of law on value-added tax and personal income tax.
In case business households and individuals use electronic invoices, electronic invoices generated from money calculators connected to tax authorities, the tax management information system automatically creates tax declarations to support business households and individuals in tax declaration and tax calculation on the basis of electronic invoice data, tax management database and other database sources that tax authorities obtain from other state agencies, organizations, and individuals.
