Abolish contract tax
Household business tax no longer has to be paid from January 1, 2026
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According to regulations, from January 1, 2026, businesses and business households no longer have to pay business license tax.
Ministry of Finance requests to definitively resolve taxpayers' petitions
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More than 1.7 million interactions at the Tax - Customs Dialogue Conference, the Ministry of Finance requested to definitively resolve taxpayers' petitions.
Fines for business households need to be deterrent, not a burden
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The Vietnam Tax Consulting Association recommends that the Ministry of Finance continue to remove obstacles to electronic invoices and reduce penalties for business households.
Commercial households may be heavily fined for missing input invoices
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The act of declaring incorrectly and without declaring input invoices " Thought to be a "technical error", but business households could be heavily fined.
Eliminate contract tax, notes to prevent business households from being fined
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Many business households are still vague about the new tax declaration regulations, worried about facing risks.
easy-to-mit tax procedures
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Many business households need to note that violations of procedures, declarations, and invoices can still lead to administrative sanctions according to regulations.
Selling goods without issuing invoices, business households face legal risks
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The roadmap to eliminate contract tax from 2026 has tightened the obligation for businesses to prepare invoices, becoming the basis for revenue management and penalties.
Business households agree to eliminate contract tax, switch to tax declaration
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The Tax Department said that business households have had access to information, responded, agreed and are ready to switch from contract tax to declaration from January 1, 2026.
Failure to comply with tax procedures, business households may be fined
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Many business households, even if they do not incur tax obligations, can still be fined if they violate regulations on registration, declaration or invoices under current law.
Business households worry about facing heavy fines after eliminating contract tax
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The new method of tax declaration and calculation has caused many business households to worry about violating registration, taxes, invoices and facing heavy fines.
Concerns about the threshold for applying electronic invoices to business households
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Before the turning point for business households, the threshold of applying electronic invoices was still a concern, 1 billion or 3 billion VND.
Tax policies change dramatically, many issues for business households need to be answered
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Tax policy for business households is being adjusted strongly, causing many concerns about declaration, tax calculation... for business households.
Violating procedures, business households are still fined even if they do not evade taxes
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Even if they do not evade taxes, many business households are still at risk of being fined for errors in registration, declaration and invoices when the new management mechanism is applied from 2026.
Classifying business households according to tax payment methods
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Before the date of abolishing contract tax from January 1, 2026, households and individuals doing business may be in 3 cases of tax payment.
How to calculate tax for business households renting houses from 2026
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It is expected that real estate rental businesses will pay personal income tax on revenue exceeding VND500 million multiplied by a tax rate of 5%.
