Business household
Cases where business households are subject to tax collection
|
Pursuant to the Law on Tax Administration 2019 and Decree 125/2020/ND-CP, the tax authority will collect business households in 5 cases.
How to determine revenue for calculating tax on business households from 2026
|
The basis for calculating taxes for business households and individuals is the taxable revenue and the tax rate calculated on the revenue.
Taxable threshold up to 500 million VND/year, business households look forward to it every day
|
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
|
Business households need to pay attention to cases of tax collection according to regulations if they declare incorrectly, submit incorrectly, use illegal documents...
Detailed instructions on how to report taxes to business households
|
Business household tax reporting is an activity of declaring revenue arising during the period to calculate the amount of tax payable monthly/quarterly/ periodically according to regulations.
Cases where business household registration is not allowed
|
According to current regulations, there are 3 groups of subjects that are not allowed to establish business households.
Tax exemption for real estate rental business households
|
Individuals with real estate leasing activities with annual revenue of over VND 500 million/year will only apply the tax calculation method based on the revenue ratio.
Reducing pressure on business households when raising the tax exemption threshold to 500 million VND
|
Many business households feel less pressured when the tax exemption threshold is raised to VND500 million, although most still think that there needs to be further adjustment.
Regulations on submitting tax declarations for business households with revenue under 100 million VND
|
Business households with a revenue of less than 100 million VND do not have to pay personal income tax and value added tax.
Conditions for sellers to be exempted from business household registration
|
The seller will be exempted from registering a business household if they fall into the following 5 cases.
Regulations on business households and conditions for granting business household registration certificates
|
The business registration agency issues a certificate when the business household fully meets the requirements of profession, name, valid documents, and fees according to regulations.
"The tax-exempt revenue of VND500 million/year for business households is reasonable, but not enough"
|
Director of Keytas Tax Accounting Company Limited commented: The tax exemption tax rate of VND500 million/year for business households is reasonable, but not enough.
3 groups of subjects are not allowed to register business households
|
According to current regulations, there are 3 groups of subjects that are not allowed to establish business households.
5 cases of sales are exempted from business household registration
|
Some sales cases are exempted from business household registration if they operate on a small scale, mobile or have low income, etc.
Many businesses on Hanoi's fashion street are struggling to calculate site clearance before Tet
|
Many business households are struggling with many expenses, revenue has decreased sharply, forcing them to consider returning the premises.
