Business household
Business households are late in paying taxes, the accumulated penalties are even greater
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Business households declare taxes but only need to declare incorrectly or late in submitting dossiers, fines and late payment fees can be up to tens of millions of VND.
Multi-platform business households from 2026 will find it difficult to hide revenue when tax scans data
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From 2026, multi-platform business households must fully declare revenue when the tax authority counter-examines it using digital data from many trading systems.
Business households with revenue below 500 million VND need to pay attention to regulations to avoid being fined
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If subjective and not complying with regulations, business households can still be administratively sanctioned.
Online business household tax is tightened from 2026 through digital transactions
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From 2026, online business household tax will be tightened when revenue is controlled through payment, transportation data and transactions on e-commerce platforms.
New regulations on penalties for business households violating invoices and tax declarations
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The fine for business households for making invoices at the wrong time can be up to 70 million VND.
Supporting" business households to exceed 60 days of tax transition peak
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Viettel Telecom has supported more than 200,000 business households to confidently switch from the fixed tax model to transparent declaration through the Tendoo solution.
2 ways to calculate PIT for business households with revenue over 500 million - 3 billion VND/year
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Business households with revenue of over 500 million VND to 3 billion VND/year need to pay attention to the following personal income tax calculation methods.
Business households part ways with all copies of papers upon registration from 2026
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From 2026, business households no longer have to prepare paper copies in their records. Data is directly checked through the National Database.
Regulations on tax declaration, value-added tax calculation, and personal income tax for business households 2026
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Below are regulations on tax declaration, value-added tax calculation, and personal income tax for business households in 2026.
Salary transfer from 5 million VND/month must have documents to be deducted when calculating taxes
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The tax authority said that transferring a salary of 5 million VND/month or more must have non-cash payment vouchers to be deducted when calculating taxes.
Regulations on tax declaration and tax calculation of other revenues for business households in 2026
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Below are details of regulations on tax declaration and tax calculation of other revenues for business households from 2026.
5 cases without invoices are still deductible when determining taxable income for business households
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Below are 5 cases where deductions are still allowed even without invoices when determining taxable income for business households.
Business household owners are allowed to have their parents and siblings be accountants
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According to Circular 152 of the Ministry of Finance, business household owners can assign relatives to be accountants, helping to reduce costs and meet bookkeeping requirements from 2026.
Business household owners can assign relatives to be accountants
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Circular 152/2025/TT-BTС guides the recording of accounting books for business households. In which, family members are responsible for accounting.
Revenue under 500 million VND, not paying taxes, still having to implement accounting regimes
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Below are guidelines for accounting regimes for business households and individuals with revenue of less than 500 million VND/year.
