Contract tax
Local tax authorities simultaneously participate in supporting business households in conversion
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Local tax authorities support business households (HKD) to convert from contract tax to declaration.
The highest penalty for business households that do not register for business
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Apply a fine of 5-10 million VND to business households that do not register to establish business households in cases where registration is required according to regulations.
Cases where business households do not register to do business still have to declare and pay taxes
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Although business registration is not required, many cases of business households are still subject to declaration and tax payment.
How to calculate tax when business households pay tax based on revenue and pay tax on interest
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Business households can pay taxes based on revenue or interest, depending on revenue group and application method.
How to determine revenue for calculating tax on business households from 2026
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The basis for calculating taxes for business households and individuals is the taxable revenue and the tax rate calculated on the revenue.
Taxable threshold up to 500 million VND/year, business households look forward to it every day
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Raising the taxable threshold to VND500 million/year, sellers hope that every day, businesses will be "easier to breathe" but not close to reality.
5 cases of business households having to collect taxes
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Business households need to pay attention to cases of tax collection according to regulations if they declare incorrectly, submit incorrectly, use illegal documents...
Detailed instructions on how to report taxes to business households
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Business household tax reporting is an activity of declaring revenue arising during the period to calculate the amount of tax payable monthly/quarterly/ periodically according to regulations.
Tax exemption for real estate rental business households
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Individuals with real estate leasing activities with annual revenue of over VND 500 million/year will only apply the tax calculation method based on the revenue ratio.
Reducing pressure on business households when raising the tax exemption threshold to 500 million VND
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Many business households feel less pressured when the tax exemption threshold is raised to VND500 million, although most still think that there needs to be further adjustment.
Regulations on submitting tax declarations for business households with revenue under 100 million VND
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Business households with a revenue of less than 100 million VND do not have to pay personal income tax and value added tax.
Many businesses on Hanoi's fashion street are struggling to calculate site clearance before Tet
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Many business households are struggling with many expenses, revenue has decreased sharply, forcing them to consider returning the premises.
Calculating business household tax based on revenue exceeding threshold, not calculated on total revenue
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The Chairman of the Vietnam Tax Consulting Association proposed the hypothetical tax exemption threshold at VND300 million/year, business households with revenue of 301 million only calculate tax at over VND1 million.
Hanoi leaders issue urgent instructions related to business households when eliminating contract tax
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Hanoi has just issued an official dispatch assigning tasks to members of the Steering Committee for converting tax management models for business households when eliminating contract tax.
Calculating tax on interest, business households may have to pay higher tax than the tax on revenue
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The plan to calculate business household tax based on income is considered a positive approach, but the implementation process will not be simple.
