Abolish contract tax
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.
Business households under 500 million VND/year must report revenue to tax authorities before January 31
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According to the new proposal, business households and individuals with annual revenue of 500 million VND or less must notify the tax authority of their revenue before January 31.
Business households take labor as profit, adapt to new tax declaration mechanism
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Many business households are proactively adjusting their operating methods, optimizing costs and allocating resources to adapt to the new tax declaration mechanism.
New tax declaration mechanism, business households in the state of doing it first and calculating later
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Entering the new tax declaration mechanism, business households are still in a state of "do as you please", with many worries.
Tightening sanctions, business households may be subject to property coercion from 2026
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From January 1, 2026, business households that do not comply with the sanctioning decision may be subject to coercion of personal property.
7 steps to switch from fixed tax to declaration for business households
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Millions of business households officially switch from fixed tax to declaration. The 7-step roadmap helps tax transparency but needs to clarify legal status.
Eliminating fixed tax: Business households self-declare, self-calculate, self-pay taxes
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From January 1, 2026, fixed tax is officially abolished, business households switch to self-declaration, self-calculation and tax payment according to new regulations.
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.
