Business owner
Overview of taxes applied to business households
|
The Electronic Tax Handbook for business households and individuals has provided detailed instructions on tax obligations for these subjects.
Things that business households need to prepare before contract tax is eliminated
|
From January 1, 2026, business households will no longer apply contract tax; switch to declaration according to actual revenue, associated with electronic invoices and risk management.
New proposal on tax declaration, tax calculation and tax deduction for business households
|
The draft Law adds a mechanism for tax declaration for many periods, business households determine tax obligations based on revenue.
Current social insurance contribution rate of business owners
|
From July 1, business owners of business households with business registration pay taxes according to the declaration method subject to compulsory social insurance.
Strong enough incentives are needed for business households to convert to enterprises
|
The corporate income tax exemption policy in the first 2 years is expected to create motivation for millions of business households to convert to the corporate model.
Bringing electronic invoices to each business household requires the participation of the entire political system
|
The leader of the Tax Department said that bringing electronic invoices to each business household still faces many difficulties, requiring the participation of the entire political system.
easy-to-understand tax consultant: Why is taking an invoice a way to protect yourself?
|
Taking invoices not only helps consumers protect their rights when buying goods but also contributes to supporting tax authorities in managing revenue and tax collection.
Instructions for filling tax declarations for business households moving from contract tax to declaration
|
Business households paying contract tax can switch to the declaration method by submitting an adjusted declaration according to form 01/CNKD.
Currently receiving pension, do business owners have to pay compulsory social insurance
|
Ms. Vy An (Hanoi) asked: I am receiving a pension and am a business owner. According to the Social Insurance Law 2024, do I have to participate in compulsory social insurance?
Latest process for converting from business household to enterprise
|
Procedures for converting from business households to enterprises have changed and new regulations, making the conversion simpler and faster.
Support for business households using electronic invoices from cash registers
|
The Prime Minister proposed to study and support costs for business households using electronic invoices from cash registers.
New tax policy accompanies business households
|
From January 1, 2026, contract tax will be eliminated for business households and individual businesses.
In case business owners do not have to participate in compulsory social insurance from July 1, 2025
|
From July 1, 2025, business owners are subject to compulsory social insurance, but in some cases they do not have to participate.
From July 1, how much social insurance will business households have to pay per month?
|
On June 5, Lao Dong Newspaper organized an online seminar on "business owners and obligations to participate in compulsory social insurance from July 1, 2025".
Conditions for service export business households to enjoy 0% VAT
|
Business households providing financial services to foreign partners who are wondering about VAT and personal income tax have given specific responses to the tax authority.
