Business owner
Note on business location registration of business households
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Hanoi Tax Department notes on the registration of business locations of business households.
The Ministry of Finance speaks out when electronic invoices are reflected, causing difficulties for traders
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Voters reflected that the application of electronic invoices generated from computers causes difficulties for individual business households, especially small traders and the elderly.
New regulations on contract tax management when changing business locations
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Clause 3, Article 51 of the Law on Tax Administration clearly states the procedures when business households adjust revenue and contract tax rates due to changes in business locations.
Important notes on business location registration and electronic invoices of business households
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The Hanoi Tax Department guides business households to comply with regulations when registering business locations and registering and using electronic invoices.
6 cases that need to adjust revenue and contract tax rates
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Households doing business under the contract tax method need to adjust revenue and contract tax rates according to Decision 3078/QD-BTC.
card-based tax rate of business households according to Circular 302
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Details the contract tax rate and how to calculate VAT and personal income tax according to Circular 302/TT-BTC.
New regulations on contract tax management when changing business activities
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The Ministry of Finance guides how to adjust revenue and contract tax rates when changing business operations.
Procedures for adjusting revenue and contract tax rates of business households and individual businesses
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The Ministry of Finance provides detailed instructions on how to adjust revenue and contract tax rates for business households and individuals.
New regulations on contract tax declaration procedures for business households
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The Ministry of Finance guides the procedure for declaring contract tax for business households from September 3 according to Decision 3078/QD-BTC.
The Tax Department answers about the contractor storing the invoices and documents purchased
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The Tax Department has just given a new answer to Circular No. 40/2021/TT-BTC, related to the regulation on whether contract households must keep invoices and documents for purchase or not.
Business households struggle because software has not recorded arising invoice taxes
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Business households reported that the system has not recorded the arising tax and invoices that have been paid, the risk of over-payment, and late interest calculation.
Overview of taxes applied to business households
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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
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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
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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
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From July 1, business owners of business households with business registration pay taxes according to the declaration method subject to compulsory social insurance.
