Contract tax declaration procedures
Eliminate contract tax, notes to prevent business households from being fined
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Many business households are still vague about the new tax declaration regulations, worried about facing risks.
easy-to-mit tax procedures
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Many business households need to note that violations of procedures, declarations, and invoices can still lead to administrative sanctions according to regulations.
Business households agree to eliminate contract tax, switch to tax declaration
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The Tax Department said that business households have had access to information, responded, agreed and are ready to switch from contract tax to declaration from January 1, 2026.
Failure to comply with tax procedures, business households may be fined
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Many business households, even if they do not incur tax obligations, can still be fined if they violate regulations on registration, declaration or invoices under current law.
Concerns about the threshold for applying electronic invoices to business households
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Before the turning point for business households, the threshold of applying electronic invoices was still a concern, 1 billion or 3 billion VND.
Tax policies change dramatically, many issues for business households need to be answered
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Tax policy for business households is being adjusted strongly, causing many concerns about declaration, tax calculation... for business households.
How to calculate tax for business households renting houses from 2026
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It is expected that real estate rental businesses will pay personal income tax on revenue exceeding VND500 million multiplied by a tax rate of 5%.
Supplementing regulations on tax declaration, calculation of taxes, and other revenues for business households from July 1, 2026
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The 2025 Tax Administration Law supplements regulations on tax declaration, tax calculation and tax deduction for business households and individual businesses.
Business households with a revenue of over 1 billion VND are required to prepare sales invoices
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The new draft of the Ministry of Finance states that business households with a revenue of over 1 billion VND/year are required to prepare electronic invoices.
No sales invoices are required, business households "ease" some
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The new draft of the Ministry of Finance states that business households with a revenue of less than 1 billion VND/year are not required to issue electronic invoices.
Business households with a revenue of over VND500 million must pay personal income tax
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From July 1, 2026, individuals residing in a production or business household with an annual revenue of VND 500 million or less will not have to pay personal income tax.
The highest penalty for business households that do not register for business
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Apply a fine of 5-10 million VND to business households that do not register to establish business households in cases where registration is required according to regulations.
Proposal for new regulations on tax declaration on Shopee, Lazada
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The Ministry of Finance is seeking opinions from ministries and branches regulating tax declaration and deduction on e-commerce platforms (such as Shopee, Lazada...).
Taxable threshold up to 500 million VND/year, business households look forward to it every day
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Raising the taxable threshold to VND500 million/year, sellers hope that every day, businesses will be "easier to breathe" but not close to reality.
5 cases of business households having to collect taxes
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Business households need to pay attention to cases of tax collection according to regulations if they declare incorrectly, submit incorrectly, use illegal documents...
