Tax declaration procedures
Household businesses are not required to open accounts in their own names
|
Household businesses are not required to open accounts in their name, but must notify the tax authorities of all bank accounts and e-wallets serving business.
Business households must calculate tax revenue immediately after completing the service
|
Decree 68/2026/ND-CP clearly stipulates the time to determine PIT taxable revenue for household businesses providing services from 2026.
Deadline for notifying the bank account and e-wallet of business households to the tax authority
|
The tax authority reminds business households about the deadline for notifying bank accounts and e-wallets of business households and individuals.
Business households owing from 50 million VND may be temporarily suspended from leaving the country
|
From 2026, business households owing tax from 50 million VND overdue for 120 days may be temporarily suspended from leaving the country according to new regulations.
Understanding taxes correctly: Household businesses selling goods on e-commerce platforms, how will taxes that have been deducted be declared?
|
Business households selling goods on e-commerce platforms that have been deducted tax still have to declare revenue.
Not all household business bank accounts must be declared
|
Business households must notify the account serving business activities to the tax authority, not the entire personal account they own.
Tax Department guides tax declaration at the time revenue exceeds 500 million VND
|
According to the Tax Department, business households will declare revenue from the beginning of the year to the quarter when business households reach the revenue threshold to be taxed.
Business household procedures must be completed in April 2026 to avoid being fined
|
According to the tax authorities, if they clearly grasp the timelines and necessary procedures in April 2026, business households will avoid the risk of being penalized.
Two important procedures that business households are required to complete before April 20
|
In April 2026, many business households must fulfill their obligation to notify accounts and update revenue data according to new tax management regulations.
Tax Department guides tax declaration for real estate leasing activities
|
The Tax Department has specific guidelines and notes for individuals doing business and leasing real estate.
How to declare and deduct taxes for business households on e-commerce platforms
|
When doing business on e-commerce platforms, digital platforms, business households and individual businesses must declare and finalize taxes.
Many business households are missing the right to tax refund due to misunderstanding regulations
|
Business households that have paid or been deducted tax can still be refunded and offset in some cases according to new regulations.
Business households are worried sick because they are already at risk of being fined for taxes before operating
|
Business households mistakenly believe that only when there is revenue do they have to declare, leading to being retroactively collected and administratively sanctioned right after establishment.
Taxpayers should note to avoid penalties, the deadline for submitting tax returns for asset lease is approaching
|
Taxpayers need to note that the deadline for submitting property rental tax returns for 2026 is approaching.
Business households that have not issued electronic invoices in December 2025: How to declare correctly to avoid being fined
|
Business households need to pay special attention to the time of invoice preparation and declaration process for goods that have not issued electronic invoices in December 2025.