Contract tax
Business households note the latest schedule for submitting tax returns for the 2026 quarters
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Business households need to note that the deadline for submitting tax returns for the first quarter of 2026 is May 4, 2026. Decree 68/2026/ND-CP also tightens regulations on submitting dossiers electronically.
Understanding tax correctly: Cases where business households are retroactively taxed
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Business households with concerns about increased revenue in 2026, tax authorities will scan old data to recover from previous years.
Online sales without household business registration may be fined 10 million VND
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Online selling is increasingly popular, but if you do business regularly without registering a business household, you may be fined up to 10 million VND.
Revenue milestone of 1 billion VND forces businesses to switch to electronic invoices
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New regulations require business households with revenue of 1 billion VND or more to use electronic invoices or electronic invoices from cash registers.
Business households are required to notify all bank accounts and e-wallets to the Tax authority
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Decree 68/2026/ND-CP stipulates that business households must publicize all non-cash payment channels related to production and business activities.
Business households pay attention to 5 "close" new points in Decree 68/2026/ND-CP
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Decree 68/2026/ND-CP requires business households to switch from fixed tax to self-declaration, publicizing all bank accounts and e-wallets to transparentize cash flow.
Real estate lease is allowed to deduct a maximum of 500 million VND before tax calculation
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Decree 68/2026/ND-CP stipulates that individuals leasing real estate are entitled to a maximum deduction of 500 million VND per year before calculating personal income tax.
Do business households with revenue below 500 million VND/year apply electronic invoices?
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Business households with revenue from 1 billion VND/year must use electronic invoices with codes from tax authorities or from data-connected cash registers.
Tax authorities point out a series of errors that make business households vulnerable to 80 million VND fines
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Local tax authorities in 6 provinces of Khanh Hoa warned of many common errors of business households, with some cases being fined up to 80 million VND.
True revenue but incorrect declaration time, business households face tax risks
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Declaring sufficient revenue but recording the wrong time of origin, business households may still be penalized and incur additional tax obligations.
Business households may be fined up to 7 million VND for not updating tax information
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Changing address, occupation or household owner information but not updating it to the tax authority, business households may be fined from 1–7 million VND.
Understanding taxes correctly: Business households should pay taxes based on revenue or profit
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Business households with revenue from 500 million to under 3 billion VND should pay taxes according to actual revenue or profit.
Business households face tax risks according to data after abolishing fixed tax
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After abolishing the fixed tax, business households are officially included in the tax risk management mechanism based on electronic invoice data and actual revenue.
Opening many business locations from 2026: What should business households pay attention to?
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According to the latest regulations in Decree 168/2025/ND-CP, business households are no longer limited to a single address but can expand to many business locations.
Business households are divided into 4 groups, each group using a different type of accounting book
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Tax authorities provide detailed guidance on accounting books for business households and individuals doing business.
