Business owner
Cases where business household registration is not allowed
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According to current regulations, there are 3 groups of subjects that are not allowed to establish business households.
Calculating tax on interest, business households expect to be exempted from tax if they have difficulties
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With the method of calculating tax based on income, the Ministry of Finance said that if a business household does not generate income, it will not have to pay tax.
Business households under VND200 million/year are exempt from tax but need to pay attention to mandatory regulations
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Business households with a revenue of less than VND 200 million/year are required to declare revenue twice/year to determine tax obligations.
Abolish contract tax, business households pay taxes according to the declaration method without having to settle taxes
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After officially abolishing contract tax from January 1, 2026, business households pay taxes according to the declaration method without having to settle taxes.
Amended amount of compulsory social insurance payable for business owners
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Business owners must participate in compulsory social insurance (SI) according to the Social Insurance Law 2024. The contribution rate is calculated based on the salary chosen by the household owner...
Business owners who evade social insurance payments may be fined and have money taken directly from their accounts
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According to the Social Insurance agency, business owners who do not pay compulsory social insurance are at risk of being fined up to 75 million VND and must comply with measures to remedy the consequences.
Table to look up tax revenue and how to calculate tax for business households when eliminating contract tax
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Decision 3389/QD-BTC in 2025 stipulates tax revenue with tax calculation for business households.
Eliminate the mentality of fearing converting to a business model of business households
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Resolution No. 68-NQ/TW (Resolution 68) has set out many important policies, creating motivation to encourage business households to switch to the enterprise model.
Business households are still confused in tax declaration
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Abolishing contract tax from 2026 is considered a major reform step, but many businesses are still struggling with electronic declaration.
Businesses are allowed to share declaration software, expand fields without needing new tax code
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Many business households can use the same software to declare taxes. In case of expanding business lines, there is no need to apply for a new tax code.
Online businesses are fed up with the increase in e-commerce platform fees
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The high fee for e-commerce platforms has caused many online businesses to struggle, and profits have decreased.
The highest penalty for business households without input invoices
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The highest fine is 50 million VND, even double if the business household uses a "ghost" bill.
Details of fines if business households do not have input invoices
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Businesses will face the risk of being heavily fined if they use "ghost" invoices and lack input invoices to prove the origin of goods.
Ending contract tax, opening a mechanism for self-declaration and self-payment to promote transparency for business households
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HCMC - Tan Son Nhat Ward organizes a dialogue with business households on tax declaration from 2026. The new mechanism promotes transparency and equal competition for business households.
Tax guidance for business households with revenue under VND100 million/year
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Business households and individuals with a revenue of less than VND 100 million/year are responsible for accurately and fully declaring taxes and submitting tax documents on time
