Business household
Business households face difficulties in declaring input and inventory invoices, the Tax Department guides handling
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Business households are confused in explaining input invoices and converting the method to tax declaration.
8 tax notes for business households when eliminating contract tax, switching to tax declaration
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The tax authority recommends that businesses pay attention to 8 things when eliminating contract tax and switching to tax declaration.
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.
In case a business household establishes a list, it is not mandatory to issue input invoices
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The Tax Authority guides cases where business households are allowed to make statements, not requiring input invoices.
Abolishing contract tax, the tax industry clearly shows what business households need to do when switching to declaration
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About to eliminate contract tax, tax authorities are stepping up propaganda and supporting business households to switch to tax declaration methods.
Classify business households into 4 groups according to revenue scale to apply tax policy
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According to the draft Decree on tax management for business households, business households will be classified into 4 groups according to the revenue scale to apply tax policies.
Eliminate contract tax, how to calculate tax for business households with revenue of over 3 billion VND
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From January 1, 2026, households and individuals doing business will officially eliminate contract tax, switch to self-declaration and tax payment according to new regulations.
Regulations on tax calculation revenue and how to determine the amount of tax payable to business households
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According to Article 10 of Circular 40/2021/TT-BTC, the basis for tax calculation for business households and individuals is taxable revenue and tax rate calculated on revenue.
Eliminate contract tax, how to calculate tax for business households with revenue under 3 billion VND
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From January 1, 2026, households and individuals doing business will officially eliminate contract tax, switch to self-declaration and tax payment according to new regulations.
The Tax Department points out 3 serious risks if business households do not get input invoices
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The Tax Department said that if a business household does not get a bill when purchasing goods, it will face many serious risks both legally and financially.
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.
Cases where business households do not have to have input invoices
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The Tax Authority guides cases where business households are not required to have input invoices.
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.
