LEGAL DOCUMENTS

Legal regulations concerning household businesses and individual businesses.

Title Text information Replacement text
Decree 68/2026/ND-CP stipulates tax policies and tax management for business households and individual businesses.
Place of issuance: Government
Date of issue: 05/03/2026
Effective date: 05/03/2026
Status of validity: Still in effect
Do not have
Nghị định 141/2026/NĐ-CP sửa đổi quy định về chính sách thuế đối với hộ kinh doanh
Place of issuance: Government
Date of issue: 29/04/2026
Effective date: 01/01/2026
Status of validity: Still in effect
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Circular 18/2026/TT-BTC dated March 5, 2026, issued by the Minister of Finance, stipulates the documentation and procedures for tax management for business households and individual businesses.
Place of issuance: Ministry of Finance
Date of issue: 05/03/2026
Effective date: 05/03/2026
Status of validity: Still in effect
Do not have
Accounting for Household Businesses and Individual Businesses (Circular 88/2021/TT-BTC)
Place of issuance: Ministry of Finance
Date of issue: 11/10/2021
Effective date: 01/01/2022
Status of validity: Expires: January 1, 2026
Circular 152 / 2025 / TT-BTC
Circular 50/2026/TT-BTC amends Circular 18/2026/TT-BTC regulating the dossier and procedures for tax management for business households and individual businesses.
Place of issuance: Ministry of Finance
Date of issue: 13/05/2026
Effective date: 13/05/2026
Status of validity: Still in effect
Do not have
Official document No. 2626/TCT-DNNCN from the General Department of Taxation provides guidance on new tax regulations for household businesses and individual businesses.
Place of issuance: Government
Date of issue: 25/11/2025
Effective date: 25/11/2025
Status of validity: Still in effect
Do not apply
Official dispatch 05/CD-CT implementing Decree 68/2026/ND-CP regulating tax policies and tax management for business households and individual businesses.
Place of issuance: Tax Department
Date of issue: 05/03/2026
Effective date: 05/03/2026
Status of validity: Still in effect
Do not have