Business household
The Tax Department clarifies the non-inspection, non-sanction, and non-recovery of contract revenue transferred for declaration
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The Tax Department (Ministry of Finance) has just issued Official Dispatch 307/CT-PC on not handling violations when converting models from contracted households to declarations.
Business households need to clearly understand new accounting regulations from 2026
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Business households must clearly understand the accounting regulations for 2026 to ensure legal operation and avoid legal risks.
Renting houses requires registration of rental activities and tax declaration
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Leasing activities of houses, warehouses, workshops, vehicles, and other assets of individuals are managed and taxed according to new regulations.
Business households may be tax debtors just because of small transfer errors
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Many business households have paid taxes but the system still reports debts due to incorrect accounts or sub-items, leading to the risk of late payment and enforcement from 2026.
Business households with revenue of less than 500 million VND/year must report to the tax authority before January 31
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Tax authorities should pay attention to the tasks that business households with revenue of less than 500 million VND/year must do to avoid risks, especially the obligation to notify revenue on time.
Business households will be retroactively recovered personal assets if they do not pay administrative fines
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Decree No. 296 expands the subjects subject to coercion, allowing deduction of money and seizure of assets of business household members and households.
Business households with revenue of less than 500 million VND are not required to have input invoices
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Business households with revenue of less than 500 million VND are not required to have input invoices and are not required to issue electronic invoices.
Late payment of tax returns fined up to 25 million VND
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New regulations applied from 2026 strengthen sanctions for tax violations. Taxpayers need to pay attention to the fine level and strong coercive measures.
Business households with revenue of less than 500 million VND must have accounting books
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Business households with revenue of less than 500 million VND still have to make annual accounting books.
The highest penalty for the act of destroying invoices against regulations
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Fines ranging from a warning to 10 million VND for individuals and business organizations violating regulations on destroying invoices.
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.
House rental business households pay attention to new tax regulations to avoid fines
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Households engaged in real estate leasing with revenue in the calendar year not exceeding 500 million VND are not required to pay certain types of taxes.
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.
Service package" trick to help business households be legally tax-exempt
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From 2026, the method of issuing invoices (package or separate) will determine whether business households have to pay VAT for medicine money or not.
Rent tax in 2026: How is billion-VND revenue reduced?
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It was thought that billion-VND revenue would be deducted 500 million VND for all contributions, but the actual calculation method of the tax authority is completely opposite.
