Deadline for submitting tax declaration and tax payment dossiers of business households

Legal Consulting Office of Lao Dong Newspaper answers:

Clause 3, Article 8 of Decree 68/2026/ND-CP Regulating tax policies and tax management for business households and individual businesses (effective from March 5, 2026), stipulates the deadline for submitting tax declaration and tax payment dossiers as follows:

a) In case of quarterly tax declaration, the deadline for submitting tax declaration dossiers is no later than the last day of the first month of the next quarter;

b) In case of monthly tax declaration, the deadline for submitting tax declaration dossiers is no later than the 20th day of the month following the month of tax obligation arising, except for cases of tax declaration as prescribed in Clause 1, Article 18 of this Decree;

c) In case of annual personal income tax finalization declaration, the deadline for submitting tax declaration dossiers is no later than March 31 of the following calendar year;

d) In case an individual directly declares tax for real estate leasing activities, the individual can choose to declare tax twice in the tax year or declare tax once in the tax year. In case of tax declaration twice in the tax year, the deadline for submitting the first tax declaration dossier is no later than July 31 of the tax year and the second time no later than January 31 of the calendar year following the tax year. In case of tax declaration once in the tax year, the deadline for submitting the tax declaration dossier is no later than January 31 of the calendar year following the tax year;

e) In case an organization leases real estate from an individual and in the real estate lease contract there is an agreement that the lessee is the taxpayer, then the organization performs tax declaration on behalf of the individual, paying tax on behalf of the individual. The deadline for submitting tax declaration dossiers is determined according to the period of payment of real estate rent.

In case an individual leases real estate to an individual, the individual leasing the real estate must directly declare tax;

e) The latest tax payment deadline is the last day of the deadline for submitting tax returns. In case of supplementing tax returns, the tax payment deadline is the deadline for submitting tax returns of the tax period with errors or omissions.

Thus, from March 5, 2026, business households submit tax declaration dossiers and pay taxes according to the above deadline.