Tax declaration procedures
Businesses proposed to reduce declaration procedures even when operations have not yet arisen and are still subject to tax penalties
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Businesses that have not yet generated operations are still fined for late tax declaration. Many proposals reduce declaration procedures because tax authorities have managed electronic invoice data.
Ministry of Finance responds to policies to support business households
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The Ministry of Finance has just responded to voters in Ninh Binh province about policies to support business households and small and medium-sized enterprises.
Answering the tax payment level of household businesses specializing in purchasing pigs and chickens for slaughter
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Hanoi Tax Authority has just responded to the tax rate of household businesses specializing in purchasing pigs and chickens for slaughter.
Business households pay attention to 2 mandatory obligations before terminating tax identification numbers
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Circular 90/2026/TT-BTC stipulates the obligations that business households must fulfill before the termination of the tax code from July 1, 2026.
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.
