Tax declaration procedures
Household businesses with revenue from 1 billion VND must declare tax before July 31
|
Business households with revenue of over 1 billion to 50 billion VND/year declared for quarterly tax must submit documents for the second quarter of 2026 no later than July 31.
Guiding individuals to declare and pay taxes for real estate leasing activities
|
Below is a set of documents guiding individuals to declare and pay taxes for real estate leasing activities newly issued by the Tax Department (Ministry of Finance).
Business households with revenue under 1 billion VND pay attention to new regulations on books and tax declarations
|
Business households and individual businesses with revenue of 1 billion VND/year or less should pay attention to important changes in the implementation of accounting books and tax declaration.
Regulations on accounting books and tax declaration for business households with revenue under 1 billion VND
|
Base tax of 5 provinces of Dong Thap guides the implementation of accounting books and tax declaration for business households and individual businesses with revenue from 1 billion VND/year or less.
Notes on electronic invoices for business households with revenue under 1 billion VND
|
Business households with revenue below 1 billion VND/year are not required to use electronic invoices, but if they meet the conditions and have demand, they can still register and use them.
4 latest business household groups and how to calculate business household tax in 2026
|
Business households are divided into 4 groups according to different revenue levels applying tax management methods, declarations and accounting regimes.
Not having to pay taxes, business households still have to report revenue
|
Business households that are not subject to VAT and PIT still have to notify the actual revenue to the tax authority.
Business households under 1 billion VND that have submitted declarations in the first quarter of 2026 need to pay attention to
|
Many business households that have submitted Q1/2026 declarations but determined revenue below 1 billion VND are being reminded of canceling or continuing to declare.
3 cases of business households to note when declaring tax in the first quarter of 2026 according to Decree 141
|
According to new regulations, business households with revenue of less than 1 billion VND are not required to pay taxes. However, it is necessary to pay attention to the handling of Q1/2026 declarations and bank account declarations.
Business households need to complete inventory statements before May 4 to avoid tax risks
|
Business households must submit the inventory statement for the first quarter of 2026 along with tax declaration documents; due to holiday overlap, the deadline is postponed to May 4, 2026.
After April 20th, without reporting the bank account, business households may be fined 8 million VND
|
Household businesses subject to bank account notification according to regulations, if they are notified late as required by the tax authority, may be penalized.
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.
