LEGAL DOCUMENTS

Legal regulations concerning household businesses and individual businesses.

12 document Sort by type and effective date

Decree Still in effect

Decree 68/2026/ND-CP stipulates tax policies and tax management for business households and individual businesses.

Government

Issued on December 8, 2026 Effective December 8, 2026

Decree Still in effect

Decree 141/2026/ND-CP amends regulations on tax policy for business households.

Government

Issued on December 8, 2026 Effective December 8, 2026

Circulars Still in effect

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.

Ministry of Finance

Issued on December 8, 2026 Effective December 8, 2026

Circulars Still in effect

Accounting regime for household businesses and individual businesses (Circular 152/2025/TT-BTC dated December 31, 2025)

Ministry of Finance

Issued on December 8, 2025 Effective December 8, 2026

Circulars Expires: January 1, 2026

Accounting for Household Businesses and Individual Businesses (Circular 88/2021/TT-BTC)

Ministry of Finance

Issued on December 8, 2021 Effective December 8, 2022

Circulars Still in effect

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.

Ministry of Finance

Issued on December 8, 2026 Effective December 8, 2026

Other text Still in effect

Official document No. 2626/TCT-DNNCN from the General Department of Taxation provides guidance on new tax regulations for household businesses and individual businesses.

Government

Issued on December 8, 2025 Effective December 8, 2025

Consolidated document Still in effect

Consolidated document 24/2026/VBHN-TT-BTC regulates the documentation and procedures for tax management for business households and individual businesses.

Ministry of Finance

Issued on December 8, 2026 Effective December 8, 2026

Official dispatch Still in effect

Official dispatch 05/CD-CT implementing Decree 68/2026/ND-CP on taxes for household businesses.

Tax Department

Issued on December 8, 2026 Effective December 8, 2026

Official document Still in effect

Official document 458/TMĐT-THNV disseminates information and provides guidance to households and individuals engaged in business activities on making provisional payments of personal income tax.

Other agencies

Issued on December 8, 2026 Effective December 8, 2026

Official document Still in effect

Official document 6360/CT-PC promotes the dissemination of information and guidance to households, individuals, and businesses on the provisional payment of personal income tax.

Tax Department

Issued on December 8, 2026 Effective December 8, 2026

Consolidated document Still in effect

Consolidated text 25/2026/VBHN-ND-BTC consolidates the Decree stipulating tax policy and tax management for business households and individual businesses.

Ministry of Finance

Issued on December 8, 2026 Effective December 8, 2026

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