Tax declaration procedures
New regulations on tax declaration for business households from 1 billion VND or less
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Business households with revenue from 1 billion VND or less that have declared the first quarter of 2026 do not need to continue to declare the second quarter as prescribed.
Business households note 5 things to do before July 31, 2026
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Business households need to pay attention to a series of procedures on taxes and revenue before July 31, 2026.
Clarify the regulation that business households with revenue below 1 billion VND/year are required to pay social insurance
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Social insurance receives and answers readers' questions to clarify the regulation that business households under one billion VND/year are required to pay social insurance.
Not all business households must announce revenue before July 31
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Business households with revenue from 1 billion VND/year or less have different deadlines for reporting revenue, depending on the time of starting operation.
Tax authorities will compare cash flow of business households through banks
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Transaction information of business households will be coordinated by the bank to provide to the tax authorities.
Cases where business households may have tax authorities determine the tax amount to be paid
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Business households that do not declare taxes may still be determined by the tax authority the tax amount to be paid. If they continue to owe taxes overdue, there is still a risk of enforcement according to regulations.
Household businesses with revenue from 1 billion VND must declare tax before July 31
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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
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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
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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
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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
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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
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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
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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
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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
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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.
