Abolish contract tax
Penalties for business households violating taxes and invoices specified in Decree 310
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Penalties for business households violating administrative regulations in the field of taxes and invoices according to Decree No. 310 amending and supplementing Decree No. 125.
Households with revenue below 500 million VND need to do 4 things immediately to avoid tax risks
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Although tax-exempt, business households with revenue of less than 500 million VND still have to strictly implement these 4 requirements to avoid being penalized when the management mechanism changes.
The fine for business households not making invoices can be up to 80 million VND
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The fine for business households can be up to 80,000,000 VND in case of not issuing invoices when selling goods according to regulations from 50 invoices or more.
Business households can only declare incorrectly once and be retroactively charged for 10 years
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Many business households still think tax arrears are only 5 years, but according to the 2025 Tax Administration Law, the statute of limitations can be extended for up to 10 years if there are signs of revenue concealment.
Business households with revenue of less than 500 million VND need to pay attention to new regulations on invoice issuance
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One of the quite common misunderstandings today is that business households with revenue of less than 500 million VND/year do not need to pay attention to invoices.
Multi-platform business households from 2026 will find it difficult to hide revenue when tax scans data
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From 2026, multi-platform business households must fully declare revenue when the tax authority counter-examines it using digital data from many trading systems.
Business households with revenue below 500 million VND need to pay attention to regulations to avoid being fined
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If subjective and not complying with regulations, business households can still be administratively sanctioned.
Online business household tax is tightened from 2026 through digital transactions
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From 2026, online business household tax will be tightened when revenue is controlled through payment, transportation data and transactions on e-commerce platforms.
Tax authorities clarify that salary payments from 5 million VND without documents will not be tax deductible
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Bac Ninh Provincial Tax Department said that paying salaries from 5 million VND or more without cash payment vouchers will not be deducted when calculating taxes.
Salary payments from 5 million VND must have cashless payment vouchers to calculate expenses
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The tax authority said that wages from 5 million VND or more without cash payment vouchers will not be deducted when calculating taxes.
Regulations on tax declaration, value-added tax calculation, and personal income tax for business households 2026
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Below are regulations on tax declaration, value-added tax calculation, and personal income tax for business households in 2026.
Salary transfer from 5 million VND/month must have documents to be deducted when calculating taxes
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The tax authority said that transferring a salary of 5 million VND/month or more must have non-cash payment vouchers to be deducted when calculating taxes.
5 cases without invoices are still deductible when determining taxable income for business households
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Below are 5 cases where deductions are still allowed even without invoices when determining taxable income for business households.
House rent tax must be paid from the time of signing the contract even without a code
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Although newly issued tax codes, if house rental activities have taken place in previous years, homeowners still have to fulfill the obligation to declare and pay taxes.
Revenue under 500 million VND, not paying taxes, still having to implement accounting regimes
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Below are guidelines for accounting regimes for business households and individuals with revenue of less than 500 million VND/year.
