According to the provisions of point a, clause 1, Article 8 of Decree 68/2026/ND-CP (amended and supplemented in Decree 141/2026/ND-CP), in case business households and individual businesses self-determine that they have annual revenue from production and business of goods and services from 1 billion VND or less, business households and individual businesses shall notify the tax authority of actual revenue generated in the year no later than January 31 of the following calendar year.
Accordingly, Article 4 of Circular 18/2026/TT-BTC stipulates the dossier for revenue notification and tax declaration as follows:
Business households and individual businesses that are not subject to value-added tax and are not subject to personal income tax (including business households and new business individuals) shall notify the actual revenue generated in the year and declare other types of taxes according to Form No. 01/TKN-CNKD issued together with Circular 18/2026/TT-BTC.
Notes on tax law compliance for business households with revenue from 01 billion VND/year or less
Base 1 Tax Department of Gia Lai province notifies and requests business households and individual businesses with revenue of 01 billion VND/year or less (excluding VAT and not paying PIT) to perform the following tasks:
(1) Contents of work to be done:
- Install the Electronic Tax Application (eTax Mobile) on smartphones, tablets, and desktop computers to carry out tax declaration dossiers electronically; and at the same time link bank accounts (business household accounts, individual business accounts) to fulfill tax obligations;
- Go to the Electronic Tax Application (eTax Mobile) to notify the bank account number (business household account, individual business account) to the tax authority;
(2) Time to complete the above-mentioned tasks:
- For business households and business households that have registered to use invoices: No later than May 20, 2026;
- For business households and business households that do not register to use invoices: No later than May 31, 2026.
Base 1 Tax requires business households and individual businesses to promptly and promptly implement the contents of work to be done according to the above-mentioned regulations.
In the process of implementation, if any problems arise, it is requested that business households and individual businesses contact tax officials directly managing taxes in wards and communes for guidance, answers and implementation support.
