1. Tax declaration documents
Tax declaration documents for business households and individuals who pay taxes according to the declaration method prescribed in Point 8.2, Appendix I - List of tax declaration documents issued with Decree 126/2020/ND-CP dated October 19, 2020 of the Government, as follows:
- Tax declaration for business households and individuals according to form No. 01/CNKD issued with Circular 40/2021/TT-BTC;
- Appendix to the List of business activities during the period of business households and individuals (applicable to business households and individuals paying taxes according to the declaration method) according to form No. 01-2/BK-HDKD issued with Circular 40/2021/TT-BTC. In case a business household or individual pays tax according to the declaration method, if there is a basis to determine revenue according to the confirmation of the competent authority, they do not have to submit Appendix to the Declaration Table No. 01-2/BK-HDKD issued with Circular 40/2021/TT-BTC.
2. Where to submit tax declaration documents
The place of tax declaration for business households and individuals that pay taxes according to the declaration method prescribed in Clause 1, Article 45 of the Law on Tax Administration 2019 is the Tax Department directly managing the place of production and business household and individual.
3. Forms of tax declaration submission
According to Article 48 of the Law on Tax Administration 2019, tax management agencies receive tax declarations from taxpayers through the following forms:
- Receive documents directly at tax management agencies;
- Receive documents sent by post;
- Receive electronic records via the electronic transaction portal of the tax authority.
4. Deadline for submitting tax declaration documents
The deadline for submitting tax declarations for business households and individuals who pay taxes according to the declaration method prescribed in Clause 1, Article 44 of the Law on Tax Administration 2019, is as follows:
- The deadline for submitting tax declarations for business households and individuals to pay taxes according to the monthly declaration method is no later than the 20th of the month following the month of tax obligations.
- The deadline for submitting tax declarations for business households and individuals to pay taxes according to the quarterly declaration method is no later than the last day of the first month of the following quarter adjacent to the arising tax obligations.
5. Tax payment deadline
The tax payment deadline for business households and individuals to pay taxes according to the declaration method is implemented according to the provisions of Clause 1, Article 55 of the Law on Tax Administration 2019, specifically: The tax payment deadline is no later than the last day of the tax declaration deadline. In case of additional tax declaration documents, the tax payment deadline is the deadline for tax declaration documents of the tax calculation period with errors and shortcomings.
6. Obligation to declare tax in case of temporary suspension of operations and business
In case a business household or individual temporarily stops operating or doing business,:
- Notice of temporary suspension of operations must be sent to the tax authority no later than 01 working day before the suspension.
- No tax declaration must be submitted during the suspension period, except in cases where the suspension period is not complete for the whole month or quarter (if tax declaration is monthly/quarterly).
