4 basic tax declaration steps business households need to grasp
According to Mr. Mai Son, Deputy Director of the Tax Department, the current tax declaration process is designed in a simple direction, including 4 steps:
- Check electronic tax accounts: Ensure accurate and fully updated registration information.
- Implement accounting bookkeeping according to the form in Circular 18/2026/TT-BTC, software suitable for the scale can be used.
- Implement tax declaration on time (closest milestone is April 20).
- Pay taxes if obligations arise, now can pay online 24/7.
According to Mr. Son, although the process only has 4 steps, the tax authority has prepared training programs and handbooks to support business households in the initial transition phase.
Things to do in April 2026
First, bank account notification, e-wallet
The deadline for completing this procedure is April 2026.
This is a new obligation, but very important. According to the provisions of Decree 68/2026/ND-CP and Circular 18/2026/TT-BTC: Operating business households (revenue ≤ 500 million VND in 2025) must submit form 01/BK-STK before April 20, 2026.
New business households must submit the first tax return together.
When changing an account/electronic wallet, it is necessary to notify the tax authority.
If these procedures are not carried out on time, business households may face some risks such as (Based on Decree 125/2020/ND-CP, amended by Decree 310/2025/ND-CP; business households apply the same penalty as individuals):
Slow provision of information: Fine from 2 – 6 million VND
Incorrect supply: Fine of 6 – 10 million VND
Not providing: Can be fined up to 16 million VND
Second, monthly tax declaration (if subject to monthly declaration)
The deadline for carrying out this procedure is April 20, 2026. Procedures applicable to household businesses declaring monthly: Submit declaration 01/CNKD for January, February, March 2026. In addition, household businesses need to submit: Account Notice (01/BK-STK); Inventory Table (01/BK-HTK) if any.
This is the first declaration period, so business households need to pay special attention to preparing complete data.
Third, quarterly tax declaration (Q1/2026)
The deadline for implementation is April 30, 2026 (possibly postponed to May 4, 2026)
According to Decree 68/2026/ND-CP, business households declaring quarterly must submit: Declaration 01/CNKD Q1/2026; Account Notice (if not yet submitted); Inventory Table (if any).
Due to coinciding with the April 30 - May 1 holiday, the deadline may be moved to the next working day (expected May 4, 2026).
Business households should note not to wait until close to the deadline to submit, the system may be overloaded and errors can easily arise. In addition, business households need to carefully check account information before sending. Store full documents and books to serve declaration. If you are not familiar with it, business households should use tax agents or support software.
According to a representative of the Tax Department, the tax industry has opened a pilot declaration portal since the end of 2025; Issuing a handbook to guide business households and coordinating with solution providers and tax agents for direct support. The goal is to help business households move from "contract" to "declaration" safely, transparently and sustainably.
