The base tax of 5 provinces in Dong Thap has just issued Official Dispatch No. 473/TCS5-NVDTРС on the implementation of accounting books and tax declaration for households and individuals doing business with revenue from 1 billion VND/year or less.
Accordingly, in order to ensure timely and unified implementation of new tax policies, the Basic Tax Department of 5 provinces of Dong Thap guides business households and individual businesses (with estimated revenue in 2026 not exceeding 01 billion VND/year) to implement the accounting and tax declaration regime, specifically as follows:
(1) Monitoring accounting books and tax declaration
From the time Decree 141/2026/ND-CP takes effect, business households and individual businesses monitor actual revenue arising from denomination S2a-HKD to denomination Sla-HKD.
Business households and individual businesses are not required to submit quarterly declarations and send Revenue Notices for 2026 according to Form 01/TKN-CNKD no later than January 31, 2027.
Specifically for households and individuals doing business newly in 2026, send notices 02 times:
- 1st time no later than July 31, 2026: Revenue announcement for the first 6 months of 2026.
- 2nd time no later than January 31, 2027: Revenue announcement for the last 6 months of 2026.
In 2026, if actual revenue exceeds the threshold of 01 billion VND, business households and individuals must submit tax returns in the quarter with revenue generated exceeding the threshold and pay taxes to the state budget according to regulations. At the same time, monitor accounting books according to the provisions of Circular 152/2025/TT-BTC.
(2) On handling tax returns for the first quarter of 2026 and notification of account numbers
- For households and individual businesses that have not submitted the Q1/2026 declaration: Immediately notify the bank account number or e-wallet number according to form 01/TB-STK to the tax authority.
- For households and individual businesses that have submitted Q1/2026 declarations but have not yet paid tax into the state budget, implement one of the following two options:
+ Option 1: Implement supplementary declaration of declaration 01/CNKD for the first quarter of 2026, adjust the revenue target on the declaration to 0 (no).
+ Option 2: Business households and individuals send an official letter requesting the cancellation of declaration 01/CNKD that has been submitted, and immediately send a Notice of bank account number (Form 01/TB-STK) to the tax authority.
For households and individual businesses that have submitted Q1/2026 declarations and have paid tax into the state budget:
+ Complete supplementary declaration of declaration 01/CNKD to adjust revenue to 0 (no) or send an official letter requesting the cancellation of the declaration as instructed above.
+ Handling the amount of tax paid: Households and individual businesses monitor actual revenue until the end of 2026:
In case revenue in 2026 is from 01 billion VND or less: The tax paid is determined to be the surplus tax paid, business households and individuals submit tax refund dossier form 01/TKN-CNKD specified in Circular 18/2026/TT-BTC or compensate for the next period (2027).
In case revenue in 2026 exceeds the threshold of 01 billion VND: The amount of tax paid in the first quarter of 2026 will be automatically offset by the system against the amount of tax payable arising in the following periods of the year.
