Official document 6436/CT-PC disseminates and publicizes "Basic things taxpayers need to know".

In accordance with the Law on Tax Administration No. 108/2025/QH15 and its detailed regulations and guidelines effective from July 1, 2026, the focus will continue to be on promoting digital tax administration, strengthening connectivity, sharing, and data utilization, while facilitating taxpayers to carry out tax procedures electronically.

To improve taxpayer compliance and enhance modern, synchronized, and effective tax awareness and support, the Tax Department requests the Large Enterprise Tax Office, the E-commerce Tax Office, and the Tax Offices of provinces and cities to disseminate the content of "Basic things taxpayers need to know," including the following points:

1. Organize extensive public awareness campaigns and direct local tax offices to disseminate regulations to help taxpayers understand and fulfill their tax obligations correctly and completely; enhance proactive compliance with tax laws, reduce the risk of violations; and strengthen the use of electronic methods in tax management. (Propaganda materials are attached).

2. Proactively select and implement communication methods appropriate to local conditions, prioritizing electronic channels, mass media, and direct communication at the grassroots level to improve taxpayers' access to information.

3. Strengthen guidance, promptly address and resolve any difficulties arising for taxpayers; focus on disseminating and clarifying regulations on applicable subjects, documents, and related administrative procedures to provide maximum support for taxpayers to comply with regulations.

The Tax Department hereby informs the Tax Sub-Department for Large Enterprises, the Tax Sub-Department for E-commerce, and the Tax Departments of provinces and cities to be aware of and implement this./.

PROPAGANDA MATERIALS

Essential things taxpayers need to know

(Attached is Official Letter No. 6436/CT-PC dated August 28, 2026 from the Tax Department)

Fulfilling tax obligations is the responsibility of organizations, households, business households, individual businesses, and individuals who have obligations to the state budget.

From July 1st, 2026, the Law on Tax Administration No. 108/2025/QH15 and its detailed regulations and implementing guidelines will come into effect, further promoting tax management on a digital platform, strengthening connectivity, sharing and exploiting data, and facilitating taxpayers to carry out tax procedures electronically.

This document introduces the basic information that taxpayers need to know and implement, from the time they are issued a tax identification number, throughout their operation, to changes, temporary suspension, or termination of operations. The content is general guidance; for each type of taxpayer, tax type, revenue item, industry, and specific transaction, the corresponding regulations must be followed.

Note: Tax policies may be amended or supplemented. When fulfilling specific obligations, taxpayers need to compare the currently effective regulations and the guidance of the tax authorities at the time the issue arises.

Part I. Receiving a tax identification number – what to do immediately?

1. Check tax registration information

After being issued a tax identification number, taxpayers need to check the information recorded in the system to ensure it is complete, accurate, and consistent with their legal records.

– Taxpayer's name; tax identification number; personal identification number or legal document information.

– Head office address, business address, business location.

– The legal representative or owner of the business.

– Phone number, email address, and other contact information.

– Other tax registration information related to the taxpayer's activities.

IMMEDIATE ACTION NEEDED: Verify at least 05 pieces of information: Tax identification number – Name – Address – Phone number – Email. If there are any discrepancies, follow the procedures for correction and supplementation as prescribed.

(Based on the regulations on tax registration in the Law on Tax Administration No. 108/2025/QH15 and the guidance in Circular No. 90/2026/TT-BTC)

2. Manage and use tax identification numbers in accordance with regulations.

Tax administration is increasingly linked to population data and electronic identification. According to the Tax Administration Law No. 108/2025/QH15, the tax identification number of individuals, households, business households, and individual businesses is the personal identification number issued in accordance with the law on identity cards. Therefore, individuals need to ensure that information such as their full name, date of birth, personal identification number/citizen identification number, and tax registration information are fully and accurately updated.

If taxpayers discover that their tax information is incorrect or inconsistent, they should proactively take steps to change or supplement the information to avoid problems when filing tax returns, settling accounts, claiming refunds, or carrying out other administrative procedures.

RISK WARNING: When relocating a business or registered office, it is necessary to determine whether the change will result in a change of the tax authority directly responsible for the business, in order to follow the correct procedures at both the original and new locations as prescribed by law. If taxpayers fail to update their registered address with the tax authorities, the inability of the tax authorities to locate the taxpayer at the registered address may lead to legal consequences in tax administration.

(Based on the provisions of the Law on Tax Administration No. 108/2025/QH15; Circular No. 90/2026/TT-BTC)

Part II. Electronic transactions with tax authorities

1. Using and protecting your electronic tax transaction account.

Taxpayers should proactively register and use electronic transaction methods with tax authorities in accordance with regulations and the implementation roadmap.

– Tax management information system, Tax authority's electronic portal.

– National Public Service Portal.

– Other electronic methods permitted by law.

Taxpayers need to protect their accounts, passwords, digital signatures, and electronic authentication methods; they should not entrust their accounts to unauthorized users.

2. Regularly check for tax authority notifications.

It's a good habit to regularly check your electronic tax transaction account, email, phone number, and electronic tax app to avoid missing any notifications, requests, decisions, or obligations that are due.

IMPORTANT TO REMEMBER: Don't just check your tax account when it's time to file or pay your taxes. Be proactive in reviewing: missing documents – upcoming obligations – debts – late payment penalties – notices from the tax authorities.

(Based on the provisions of Decree No. 252/2026/ND-CP)

Part III. Filing taxes – paying correctly – paying in full – paying on time

1. Proactively determine your tax filing obligations.

When production, business activities, income, transactions, or grounds for tax liability arise, taxpayers need to correctly identify the type of tax, calculation method, declaration period, required documents, payment method, and deadline. Tax declaration, tax calculation, and tax allocation shall be carried out in accordance with Chapter III of Circular No. 89/2026/TT-BTC.

Depending on the type of tax, revenue, and activity, tax declarations may be made monthly, quarterly, annually, on a transaction-by-transaction basis, upon payment, at the time of tax settlement, upon cessation of operations, or in other cases as prescribed.

Several types of taxes are commonly incurred.

– Value Added Tax (VAT): Tax declaration depends on the tax calculation method, business activity, and declaration period; taxpayers comply with the relevant VAT laws and tax management guidelines.

– Corporate income tax (CIT): In principle, it is a tax that is provisionally paid quarterly and settled annually; in some cases, it is declared on a case-by-case basis as prescribed.

– Personal Income Tax (PIT): Organizations and individuals paying income, or individuals directly declaring tax, determine their obligations for declaration, withholding, and settlement according to the type of income and specific circumstances; households and individuals engaged in business activities comply with separate regulations applicable to their business activities.

Taxpayers conducting electronic transactions in tax administration must adhere to the principles set forth in Article 8 of Circular No. 89/2026/TT-BTC; using electronic tax transaction accounts, electronic signatures/authentication methods, and electronic systems as prescribed.

05 QUESTIONS THAT NEED ANSWER: What type of tax should I file? – Which tax period? – What documents are required? – What is the submission method? – What is the deadline?

(Based on the provisions of the Law on Tax Administration No. 108/2025/QH15 and Circular No.) (89/2026/TT-BTC)

2. If there is no tax payable, do I still need to file a tax return?

Taxpayers need to clearly distinguish between "no tax liability" and "not having to file a tax return" as these are two different issues.

The law specifies cases where tax returns do not need to be filed. Depending on the specific circumstances and conditions, these may include: only the business is subject to tax exemption; certain cases do not generate withholding obligations; the business is temporarily suspended and meets the conditions; the business has filed for the termination of its tax identification number, except for outstanding obligations; or the tax authority already has sufficient data as required to determine the tax liability.

Article 11 of Decree No. 252/2026/ND-CP stipulates cases where tax declarations and other income declarations are not required. These include: only activities or businesses that are not subject to tax (except in cases where the law provides specific regulations for household and individual businesses); certain cases related to income exempt from personal income tax; and other cases specifically stipulated in this Article. Taxpayers should fully compare their situation with current legal regulations to determine their specific case.

IMPORTANT TO REMEMBER: Do not assume that "if there is no tax to pay, there is no need to file." Determine the specific circumstances according to regulations.

(Based on the provisions of Decree No. 252/2026/ND-CP)

3. Tax filing deadline

For organizations, businesses, and other entities implementing Decree No. 252/2026/ND-CP, some basic deadlines in Article 10 include:

For household businesses and individual business owners, the implementation deadline is in accordance with Decree No. 68/2026/ND-CP and its amendments and supplements.

Note: Each tax, revenue item, or specific case may have its own regulations. Taxpayers need to determine the deadline based on their actual obligations. For real estate rental activities, tax declarations are filed periodically and within specific timeframes.

(Based on the provisions of Decree No. 252/2026/ND-CP)

4. If you discover that you have made a mistake in your declaration, you should proactively submit a supplementary declaration.

During the tax filing process, if taxpayers discover errors in their submitted tax returns, they should proactively identify cases eligible for supplementary filing and do so promptly as required, instead of waiting for the tax authorities to inspect and detect the errors. Proactively reviewing and adjusting tax returns helps ensure accurate tax figures, while also reducing late payment penalties and the risk of incurring fines.

According to Article 12 of Decree No. 252/2026/ND-CP (detailing Clause 5, Article 12 of Law No. 108/2025/QH15 on Tax Administration), taxpayers who discover errors or omissions in their tax declarations or other payments may file supplementary declarations within 5 years from the deadline for submitting tax declarations for the tax period with errors or omissions (shortened from the previous 10-year period). After 05 years, taxpayers are not allowed to file supplementary declarations for that tax period, but still have the right to explain the discovered errors or omissions to the tax authorities.

PRINCIPLE: Early detection – Immediate inspection – Properly submit supplementary declarations – Fulfill all arising obligations.

(Based on the provisions of the Law on Tax Administration No. 108/2025/QH15, Decree No. 252/2026/ND-CP and Circular No. 89/2026/TT-BTC)

5. Tax payment deadline

Filing tax returns and paying taxes are two related but not identical obligations. Taxpayers need to keep track of both the tax return filing deadline and the tax payment deadline.

* For taxpayers who calculate their own tax (self-declare and self-pay):

– Regular tax filing: The deadline for payment is the last day of the tax return filing deadline.

– Supplementary filing (when errors occur): The payment deadline is calculated based on the deadline for filing the tax return for the original tax period (the period with the errors).

– Quarterly provisional payments: These are made according to the specific regulations for each type of tax.

* For cases where the tax authority (or government agency) calculates and notifies:

– The payment deadline is the date specifically stated in the Notice, Decision, or processing document issued by the tax authority and competent authority.

*Note regarding complaints and lawsuits: While awaiting resolution of complaints or lawsuits regarding tax/penalty amounts, taxpayers must still pay the full amount on time as stated in the Notice, Decision, or processing document from the tax authority and competent authority, unless there is a Decision to temporarily suspend the enforcement of the Notice/Decision/processing document from a competent state agency.

According to the Tax Administration Law No. 108/2025/QH15, the late payment penalty is 0,03% per day calculated on the amount of tax overdue. In cases of force majeure, taxpayers who file monthly, quarterly, annually, or on a case-by-case basis may be granted an extension of no more than 30 days from the original filing deadline. Therefore, taxpayers should regularly check their tax obligations and outstanding debts on their electronic tax transaction account.

TIPS TO MINIMIZE RISKS: Don't wait until the last day to do it. Set reminders well in advance to allow time to address system errors, incorrect information, incomplete bank transactions, or payments that haven't been processed.

6. Late payment penalties, fines, and enforcement measures.

Failure to fulfill tax obligations on time may result in late payment penalties, administrative fines, and other tax management measures as prescribed. In cases where enforcement of administrative tax management decisions is required, the competent authority may apply coercive measures related to accounts, income, assets, invoices, or other measures as prescribed.

Article 49 of the Law on Tax Administration No. 108/2025/QH15 stipulates 08 coercive measures:

– Withdraw money from accounts at credit institutions or branches of foreign banks; freeze accounts.

– Deducting a portion of salary or income.

– Suspend customs procedures for exported and imported goods.

– Stop using invoices.

– Collect money and other assets belonging to the person subject to enforcement that are currently held by other agencies, organizations, or individuals.

– Seize assets and auction off the seized assets.

– File an application for bankruptcy proceedings.

– Revoke registration certificates, establishment and operation licenses, professional licenses, and registration/operation licenses for e-commerce platforms as prescribed by law.

(Based on the provisions of the Law on Tax Administration No. 108/2025/QH15)

Part IV. Invoices and supporting documents – proper preparation and use

1. When selling goods or providing services

When selling goods or providing services, sellers are responsible for issuing electronic invoices to buyers in accordance with regulations, except in cases where the law stipulates that electronic invoices are not required.

– Use the correct type of invoice and issue it at the right time.

– Record the details fully and accurately; reflect the actual economic transaction.

– Send invoices to buyers as required.

– Handle erroneous invoices correctly and store data according to regulations.

– Do not use illegal invoices or invoices that are not legitimate.

2. Some basic billing times

Selling goods: In principle, the time of invoice issuance is the time of transfer of ownership or the right to use the goods to the buyer, regardless of whether payment has been received or not.

Services offered: In principle, the time of invoice issuance is the time when the service is completed, regardless of whether payment has been received or not, except where the law provides otherwise. If the service provider collects payment before or during the provision of the service, the time of invoice issuance is the time of payment (excluding cases of collecting deposits as stipulated in the Civil Code to guarantee the performance of the service contract).

Construction and installation: The time of invoicing is linked to the time of acceptance and handover of the construction project, project item, or completed construction and installation volume as prescribed, regardless of whether payment has been received or not.

WARNING: It should not be understood that "there is no need to issue an invoice until payment is received." In many cases, the timing of invoice issuance does not depend on whether payment has been received or not. The fact that the buyer does not request an invoice does not mean the seller is exempt from the obligation to issue one if the law requires it.

(Based on the provisions of Decree No. 141/2026/ND-CP; Decree No. 254/2026/ND-CP)

Part V. Suspension and Termination of Business Operations

1. When temporarily suspending business

When temporarily suspending business operations, taxpayers must follow the prescribed procedures and verify any outstanding obligations prior to the suspension. During the suspension period, tax filing, invoice usage, and other obligations will be carried out according to the applicable conditions for each specific case.

IMPORTANT TO REMEMBER: A temporary suspension, even if carried out in practice, without following the prescribed procedures, may result in the tax obligation continuing to be monitored in the system.

2. Cease operations – fulfill all tax obligations.

– Tax returns and settlement documents are incomplete.

– Taxes, late payment penalties, and fines that still need to be paid.

– Electronic invoices and related data.

– Overpayments, unprocessed notices or decisions.

– Other tax obligations as required by law.

DO NOT DISCARD YOUR TAX IDENTIFICATION NUMBER: Inactivity does not necessarily mean the termination of tax obligations. When ceasing business operations, proper procedures for temporary suspension or termination must be followed.

Part VI. Temporary suspension of departure due to tax arrears.

The law specifies the subjects, debt amounts, debt periods, and conditions for applying for temporary travel bans. Therefore, having tax debts does not automatically result in a travel ban.

Taxpayers will be issued a notice of temporary travel ban by the tax authorities if they fall under any of the following circumstances:

– Individuals and household businesses: debts of 50 million VND or more and overdue payments for 120 days or more;

– Businesses and cooperatives: debts of 500 million VND or more and overdue payments for 120 days or more.

Note: Taxpayers who have been determined by the tax authorities to be "not operating at their registered address" will have their departure temporarily suspended. This applies regardless of whether the taxpayer has outstanding tax debts.

BEFORE DEPARTURE: Access your electronic tax transaction account, the eTax Mobile app, or the tax authority's website to check your tax obligations, tax debts, notifications, and status related to temporary travel bans; if you have paid but the data has not been updated, proactively provide supporting documents for the tax authority to verify.

(Based on the provisions of Decree No. 252/2026/ND-CP)

Part VII. Household and individual businesses: Significant changes expected from 2026 onwards.

Households and individual businesses are among the groups of taxpayers most affected by the new policies in 2026.

1. From January 1st, 2026, the lump-sum tax method will no longer be applied.

According to Clause 6, Article 10 of Resolution No. 198/2025/QH15, households and individual businesses will not apply the lump-sum tax method from January 1, 2026, but will fulfill their obligations according to the law on tax management (declaring based on actual revenue and expenses).

At the same time, according to Clause 7, Article 10 of Resolution No. 198/2025/QH15, the collection and payment of business license fees will cease from January 1, 2026, applicable to both enterprises and household/individual businesses.

(Based on the provisions of Resolution No. 198/2025/QH15 dated May 17, 2025 (Clause 6, Clause 7, Article 10); Decree No. 70/2025/ND-CP).

2. Businesses with annual revenue of 1 billion VND or less are exempt from Value Added Tax (VAT) and Personal Income Tax (PIT) on their business operations.

– For annual revenue of 1 billion VND or less: VAT and personal income tax are not payable for production and business activities within the prescribed scope.

– Annual revenue exceeding 1 billion VND: tax obligations arise according to the method, rate, or taxable income corresponding to the scale and type of operation as stipulated by current law.

In cases where households or individual businesses determine their annual revenue to be 1 billion VND or less, but have previously declared and paid taxes according to the old threshold (500 million VND), they are entitled to offset or refund the overpaid tax amount in accordance with Article 12 of Decree No. 68/2026/ND-CP.

Not having to pay taxes does not mean that tax management procedures are irrelevant. Households and individual businesses still need to monitor actual revenue, file tax returns or notifications as applicable, and retain necessary information and documents.

(Based on the provisions of Decree No. 141/2026/ND-CP dated April 29, 2026)

3. The revenue threshold of 3 billion VND remains a crucial point for the personal income tax calculation method.

According to the Personal Income Tax Law No. 109/2025/QH15 and its amendments and supplements in 2026, for individuals conducting business with revenue exceeding the tax-free threshold but not exceeding 3 billion VND/year, the law provides a mechanism for determining tax using appropriate methods. For individuals conducting business with revenue exceeding 3 billion VND/year, personal income tax is determined based on taxable income as stipulated.

(Based on the provisions of the Personal Income Tax Law No. 109/2025/QH15; Decree No. 253/2026/ND-CP; Circular No. 87/2026/TT-BTC)

Remember: Policy proposals that have not yet been issued by the competent authority and have not taken effect are not grounds for tax declaration and payment.

4. Bank accounts and e-wallets used for business purposes need to be clearly managed.

New regulations on managing household and individual businesses enhance transparency in revenue and cash flow data. Household and individual businesses need to monitor and comply with regulations regarding bank account and e-wallet information related to their production and business activities.

(Based on the regulations in Decree No. 68/2026/ND-CP; Circular No. 18/2026/TT-BTC; Circular No. 50/2026/TT-BTC)

5. Online business, selling through marketplaces and digital platforms, is also a business activity.

Selling goods through websites, apps, social media, livestreaming, or e-commerce platforms does not change the nature of tax obligations.

Business owners need:

– Track all revenue generated from all sales channels;

– Differentiate between taxes that you are required to declare directly and those that have been deducted or paid on your behalf by an organization or platform according to regulations;

– Ensure that identification information and tax identification numbers are used consistently;

– Maintain records of transactions, orders, returns, order cancellations, and related documents;

– Fulfill your invoicing obligations if you are required to use electronic invoices.

According to Decree No. 252/2026/ND-CP, the managing entity of domestic e-commerce and digital platforms with online ordering and payment functions is responsible for deducting and remitting taxes on behalf of household and individual businesses (including resident and non-resident individuals) in certain cases as prescribed.

Remember: Having revenue across multiple platforms, accounts, or sales channels does not mean each channel is subject to a separate tax-free threshold. Revenue must be determined according to regulations applicable to the total business activity within the taxable scope.

(Based on the provisions of Decree No. 252/2026/ND-CP (Articles 40, 43, and 45); Circular No. 90/2026/TT-BTC)

Part VIII. Personal Income Tax on Employees and Salaries

The Personal Income Tax Law No. 109/2025/QH15 takes effect from July 1, 2026; however, the provisions related to income from salaries and wages of resident individuals will be applied from the 2026 tax year.

1. Personal allowance deductions have increased since 2026.

– Personal tax deduction: VND 15,5 million/month, equivalent to VND 186 million/year (previously VND 11 million/month).

– Deduction for each dependent: VND 6,2 million/month (previously VND 4,4 million/month).

Taxpayers need to register and declare dependents correctly (via Form 20-ĐK-TH-TCT or according to current guidelines) in order to be eligible for tax deductions when determining their tax liability.

(Based on the provisions of Resolution No. 110/2025/UBTVQH15 dated October 17, 2025)

2. For the first time, additional deductions have been introduced for healthcare and education expenses.

Individuals residing in Vietnam who earn income from salaries and wages are entitled to additional deductions from their taxable income (beyond the personal allowance) for actual expenses incurred for healthcare and education/training for themselves and their dependents, specifically:

– Expenses for medical examination and treatment at domestic medical facilities within the scope of health insurance coverage: a maximum of 23 million VND/year.

– Expenditure on education and training at domestic educational institutions (tuition fees for preschool, primary, secondary, vocational, and higher education, and other professional skills training as prescribed by law on education and training): a maximum of 24 million VND/year.

Therefore, the total maximum deduction for these two expenses is 47 million VND/year (if all conditions are met). To be eligible for the deduction, the expense must meet the conditions according to Clause 3, Article 49 of Decree No. 253/2026/ND-CP:

– There must be invoices and supporting documents as required by law; for medical expenses, there must also be a Statement of Medical Examination and Treatment Costs in the form prescribed by the Minister of Health;

– Invoices and supporting documents must accurately reflect the information of the taxpayer or their dependents;

– Payments will not be made from other sources, including funding, support, or payments made by organizations or individuals, state budget funds, social insurance funds, health insurance funds, or other forms of insurance coverage.

Expenses incurred in a given year are deductible from taxable income in that year and cannot be carried forward to the next tax year. Taxpayers must retain all valid invoices and supporting documents to present during tax settlement or when requested by the tax authorities for explanation.

(Based on the provisions of the Personal Income Tax Law No. 109/2025/QH15; Decree No. 253/2026/ND-CP (Article 49))

3. The wage and salary tax rate has been reduced from 7 brackets to 5 brackets.

This is a progressive tax system: the taxable income falls within a particular bracket and is only subject to the tax rate of that bracket, not the entire income subject to the highest tax rate. Compared to the previous 7-bracket system, the new system has eliminated the 15% and 25% tax rates and widened the income brackets (the starting tax threshold of 5% increased from 5 million to 10 million VND/month; the highest tax rate threshold of 35% increased from over 80 million to over 100 million VND/month).

Before applying the tax schedule, it is necessary to determine taxable income (total income minus tax-exempt/non-taxable items such as mandatory insurance) and deductible items (family allowances, mandatory insurance, charitable and humanitarian contributions, educational support, medical and educational expenses, etc.) as prescribed.

(Based on the provisions of the Personal Income Tax Law No. 109/2025/QH15)

Part IX. 08 Habits to Reduce Risk

1. Check your tax registration information: Ensure that your name, address, phone number, email, and other registration information are always accurate.

2. Check your electronic tax account: Do not miss any notices, requests, or obligations that are due.

3. Schedule tax filing and payment: Set reminders in advance instead of waiting until the last day.

4. Compare invoices, revenue, and tax return documents: Regularly check the data for discrepancies.

5. Check the payment results: After making the payment, you need to check that the payment has been correctly recorded as your obligation.

6. If errors are detected, address them promptly: Do not allow errors to persist over multiple periods.

7. If there are any changes, please update them immediately: Specifically, the address, contact information, representative, and operating status.

8. Tracking tax debt: Don't let small debts accumulate into large debts with late payment penalties and the risk of enforcement.

SELF-ASSESSMENT: If the answer is "unknown" or "not yet implemented," taxpayers should check and address the issue promptly.

TAKE THE INITIATIVE TO LEARN — DECLARE CORRECTLY — PAY TAXES ON TIME — COMPLY WELL

Tax policies are changing towards simplifying procedures, increasing support, digital transformation, and data-driven management. To protect their rights and mitigate risks, taxpayers need to proactively update regulations, utilize electronic tax services, regularly check their tax obligations, and promptly communicate with tax authorities when issues arise.

Note: This document provides common, basic information, along with legal basis for reference. Specific tax obligations for each case depend on the type of taxpayer, the activity, the tax period, and the applicable laws at the time; taxpayers should directly refer to the original documents and instructions from the tax authorities when implementing tax regulations.