Article 13 of the 2025 Tax Administration Law stipulates the declaration of taxes, other revenues; calculation of taxes, other revenues; tax deduction for business households and individual businesses as follows:
For value-added tax, 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.
For other taxes and other revenues:
Business households and individuals self-determine the amount of tax and other revenue to be paid according to the provisions of tax law and other relevant legal regulations.
- Business households and individuals carry out tax declaration and calculation for each type of tax according to the tax period. The tax authority, based on the tax management database, provides information to support business households and individuals in tax declaration and calculation.
For business households and individuals doing business with business activities on e-commerce platforms, other digital platforms:
+ In case of business activities on e-commerce platforms, other digital platforms with online ordering functions and payment functions, the owner of e-commerce platforms, other digital platforms (domestic or foreign) is responsible for deducting, declaring and paying instead the deducted tax of business households and individual businesses;
+ In case of business activities on e-commerce platforms, other digital platforms without online ordering functions and payment functions, business households and individuals directly declare taxes, calculate taxes and pay taxes according to regulations.
- The Government shall specify in detail this Article and the following contents: tax finalization and handling of tax amounts and other overpaid revenues; scope of responsibility, methods of e-commerce platform managers and other digital platforms to deduct, declare on behalf of and pay on behalf of deducted tax amounts of business households and individuals; responsibility for declaring on behalf of and paying tax on behalf of organizations in cases of business cooperation with business households and individuals, signing contracts with business households and individuals to act as agents to sell at the right price for lottery, insurance, and multi-level marketing.
- The Minister of Finance shall stipulate dossiers and procedures for revenue declaration, tax declaration, tax payment and tax refund, and accounting regimes applicable to business households and individuals doing business.
