| GOVERMENT —– |
SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Number: 68 / 2026 / ND-CP | Hanoi, date 05 month 3 year 2026 |
DECREE
REGULATIONS ON TAX POLICY AND TAX MANAGEMENT FOR HOUSEHOLD BUSINESSES AND INDIVIDUAL BUSINESSES
Based on the Law on Organization of the Government No. 63/2025/QH15;
Based on the Law on Tax Administration No. 108/2025/QH15;
Based on the Value Added Tax Law No. 48/2024/QH15, amended and supplemented by Law No. 149/2025/QH15;
Based on the Law on Personal Income Tax No. 109/2025/QH15;
Based on Resolution No. 198/2025/QH15 of the National Assembly on some special mechanisms and policies for the development of the private economy;
At the proposal of the Minister of Finance;
The government has issued a Decree stipulating tax policies and tax management for household businesses and individual business owners.
Chapter I
GENERAL RULES
Article 1. Scope
This Decree stipulates tax policies: value-added tax, personal income tax, and other taxes; tax declaration, tax calculation, tax payment, tax settlement, handling of overpaid taxes, late payment penalties, and fines; the scope of responsibility and methods by which owners of e-commerce platforms and other digital platforms deduct, declare, and pay taxes withheld from household businesses and individual businesses; the responsibility of organizations to declare and pay taxes on behalf of household businesses and individual businesses in the following cases: business cooperation with household businesses and individual businesses, signing contracts with household businesses and individual businesses to act as agents selling at the correct price for lottery tickets, insurance, and multi-level marketing; the use of electronic invoices; and the responsibilities of relevant organizations and individuals.
Article 2. Subject of application
1. Taxpayers are household businesses and individual business owners.
2. Tax authorities at all levels and tax officials.
3. Other agencies, organizations, and individuals involved in fulfilling the tax obligations of household businesses and individual business owners.
Chapter II
TAX POLICY FOR HOUSEHOLD BUSINESSES AND INDIVIDUAL BUSINESSES
Article 3. Value Added Tax
1. Household businesses and individual businesses engaged in production and business activities with annual revenue of 500 million VND or less are exempt from value-added tax.
2. Household businesses and individual businesses with annual revenue exceeding 500 million VND are subject to value-added tax (VAT) and are calculated directly based on revenue by multiplying the percentage rate by the revenue. The percentage rate and revenue for tax calculation are implemented according to the provisions of the Value-Added Tax Law No. 48/2024/QH15 and its implementing regulations.
Article 4. Personal Income Tax
1. Individuals residing in Vietnam who engage in production and business activities, including individuals registered to establish household businesses or persons authorized by household members to act as representatives of household businesses (hereinafter referred to as business individuals), with annual revenue of VND 500 million or less, are not required to pay personal income tax.
2. Individuals engaged in business activities with annual revenue exceeding the revenue threshold stipulated in Clause 1 of this Article shall pay taxes in accordance with the provisions of Article 7 of the Personal Income Tax Law No. 109/2025/QH15.
3. For individuals conducting business and paying personal income tax as stipulated in Clause 3, Article 7 of the Personal Income Tax Law No. 109/2025/QH15, if an individual has multiple business sectors or professions subject to different personal income tax rates, or has multiple business locations, the individual may apply a deduction of VND 500 million before calculating personal income tax for one or more business sectors or business locations chosen by the individual according to the most advantageous option, but the total deduction shall not exceed VND 500 million in a year on the revenue of all business activities as stipulated in this Clause.
If the revenue from the selected business sector, occupation, or business location has not yet reached 500 million VND after deductions, the individual may continue to deduct the remaining amount from the revenue of one or more other business sectors, occupations, or business locations until the total deduction reaches 500 million VND.
4. Individuals who rent out real estate are subject to personal income tax as stipulated in Clause 4, Article 7 of the Personal Income Tax Law No. 109/2025/QH15:
a) In cases where an individual owns multiple rental properties in different locations, the individual is allowed to deduct VND 500 million before calculating personal income tax for one or more rental contracts of their choosing, but the total deduction cannot exceed VND 500 million per year for all rental contracts. If the selected rental contract does not yet have the full VND 500 million deduction, the individual may continue to select other rental contracts to continue deducting until the full VND 500 million deduction is reached;
b) In cases where an individual owns multiple rental properties in different locations and the lease agreement stipulates that the lessee will declare and pay the tax on their behalf, when selecting a rental contract to apply the tax deduction for personal income tax purposes, both the lessor and the lessee must clearly specify in the rental contract the provisions for tax declaration and payment on behalf of the lessee and the amount deductible for personal income tax purposes. If the rental contract stipulates tax declaration and payment on behalf of the lessee but the deduction is not yet 500 million VND, the individual may continue to choose other rental contracts to continue the deduction until the full 500 million VND is deducted.
5. Tax calculation method
a) The method of calculating personal income tax is based on the tax rate multiplied by (x) taxable revenue, applicable to individuals conducting business with annual revenue exceeding VND 500 million up to VND 3 billion. The personal income tax rate applied is as stipulated in Clause 03, Article 7 of the Personal Income Tax Law No. 109/2025/QH15;
b) The method of calculating personal income tax is based on taxable income multiplied by the applicable tax rate for individuals conducting business with annual revenue exceeding 03 billion VND, and for individuals conducting business with annual revenue between 500 million VND and 03 billion VND who choose this method. Taxable income is determined by the revenue from goods and services sold minus (-) expenses related to production and business activities during the tax period. The applicable personal income tax rate is as stipulated in Clause 2, Article 7 of the Personal Income Tax Law No. 109/2025/QH15;
c) Revenue and expenses are determined according to the provisions of Articles 5 and 6 of this Decree;
d) In the case of household businesses or individual businesses with revenue exceeding 3 billion VND or annual revenue between 500 million VND and 3 billion VND currently applying the method of calculating personal income tax based on taxable income multiplied by the tax rate, they shall maintain this method for two consecutive years starting from the first year of application. If, at the end of the year, the actual annual revenue exceeds 3 billion VND, they must switch to applying the method of calculating personal income tax based on taxable income multiplied by the tax rate from the following year onwards.
Article 5. Revenue for determining personal income tax
1. Revenue is the total amount of money from sales, processing fees, and service provision fees, including subsidies, surcharges, and additional charges received by business households and individual businesses, regardless of whether the money has been collected or not; including bonuses received, amounts received from sales support, promotions, payment discounts, cash or non-cash support, compensation for breach of contract, other compensation related to business operations, and other revenue received by individual businesses, regardless of whether the money has been collected or not, excluding trade discounts, sales price reductions, and the value of returned goods.
2. Revenue in certain cases is specifically defined as follows:
a) For goods processing activities, the revenue from the processing includes labor costs, fuel costs, power costs, auxiliary materials costs, and other costs incurred in processing the goods;
b) In the case of selling goods or providing services on an installment or deferred payment basis, the payment for the goods or services is the one-time payment, excluding installment interest or deferred payment interest;
c) In the case of delivering goods to agents, the total amount of money from the sale of goods is the total amount;
d) In the case of acting as a sales agent at the price stipulated by the principal, the commission earned is in accordance with the agency contract;
d) For asset leasing activities, the taxable income is the amount paid by the lessee in installments according to the lease contract. If the lessee pays in advance for several years, the revenue for calculating taxable income is allocated over the number of years for which the payment was made in advance, or is determined based on the lump-sum payment.
e) For other service businesses where customers pay in advance for multiple years, the revenue for calculating taxable income shall be allocated over the number of years for which payment was made in advance, or determined based on the lump-sum payment;
g) For transportation activities, this includes all revenue from the transportation of passengers, goods, and luggage generated during the tax period;
h) For construction and installation activities, the value is the project value, the value of a project item, or the value of the completed construction and installation work, including the value of materials, machinery, and equipment; in cases where construction and installation do not include the supply of materials, machinery, and equipment, the amount is the revenue from construction and installation activities excluding the value of materials, machinery, and equipment.
3. Time of revenue recognition
a) For the sale of goods, it is the time when ownership and the right to use the goods are transferred to the buyer;
b) For service provision activities, the time of completion of the service provision or completion of each part of the service provision for the buyer is the time of completion, except for service provision activities mentioned in Clause 2 of this Article.
Article 6. Deductible and non-deductible expenses when determining personal income tax.
1. Deductible expenses are actual expenses incurred related to production and business activities, supported by sufficient invoices and documents as prescribed by law on invoices and documents, accounting law, and non-cash payment documents for individual payments of 05 million VND or more according to value-added tax law, specifically as follows:
a) Costs of raw materials, supplies, fuel, energy, and goods used in production and business;
b) Costs of salaries, wages, bonuses, allowances, mandatory insurance, and payments to employees who are required to pay mandatory insurance; costs of salaries, wages, allowances, and payments to employees for less than one month;
c) Depreciation costs of fixed assets used in production and business activities. The depreciation of fixed assets is included in reasonable expenses according to the regulations on the management, use, and depreciation of fixed assets applicable to enterprises. In cases where fixed assets have been fully depreciated but continue to be used for production and business, no further depreciation is permitted;
d) Costs of outsourced services such as electricity, water, telephone, internet, transportation, property rental, repair, and maintenance, with invoices and supporting documents as prescribed by law;
d) Interest expense on loans for production and business from credit institutions at the actual interest rate. Interest expense on loans for production and business from entities other than credit institutions shall not exceed the limit stipulated in the Civil Code;
e) Other expenses directly related to production and business activities.
2. Expenses that are not deductible when determining taxable income:
a) Expenses unrelated to production or business activities;
b) Expenses lacking sufficient invoices or supporting documents as required by law;
c) Salaries, wages, and other payments of a salary nature to individual business owners, groups of individual business owners, and members of household businesses, excluding mandatory insurance contributions; salaries, wages, and other payments of a salary nature that have been included in expenses but have not actually been paid or for which there is no payment documentation;
d) The portion of depreciation expense for fixed assets exceeding the prescribed limit or depreciation for fixed assets not used in production or business activities;
d) Expenses for administrative fines, contract violation fines, and compensation for errors caused by individual business owners;
e) Residential land and structures serving daily life on the land, automobiles and assets registered in the name of an individual, except for automobiles and assets registered for ownership or use for the purpose of transportation or tourism business;
g) Expenses for personal and family needs. Individuals engaged in business are responsible for separately tracking expenses related to business operations and expenses for personal and family needs.
Article 7. Other taxes
In cases where household businesses or individual businesses engage in the production and sale of goods and services subject to excise tax, resource tax, or environmental protection tax as stipulated by tax laws, the determination of tax obligations shall be carried out in accordance with the provisions of the law for each corresponding type of tax.
Chapter III
Tax filing, tax calculation, tax payment, tax deduction, use of electronic invoices, processing of tax payments, late payment penalties, and penalties for overpayment.
Article 8. Principles of tax declaration, tax calculation, and invoice usage
1. Filing tax returns, calculating value-added tax, and personal income tax.
a) In cases where a household business or individual business determines that its annual revenue from the production and sale of goods and services is 500 million VND or less, the household business or individual business must notify the tax authority of its actual revenue generated during the year no later than January 31st of the following calendar year.
In cases where a household business or individual business generates actual revenue exceeding 500 million VND in a year, tax declaration and payment shall commence from the quarter in which the revenue exceeds 500 million VND. The amount of value-added tax and personal income tax payable shall be determined according to the provisions of Articles 3 and 4 of this Decree;
b) In cases where a business household or individual business determines that its annual revenue from the production and sale of goods and services exceeds 500 million VND, including revenue already deducted, declared, or paid on their behalf by organizations or individuals, the value-added tax and personal income tax shall be calculated according to the provisions of Articles 3 and 4 of this Decree. The declaration and payment of taxes shall be carried out according to the provisions of Article 10 of this Decree.
In cases where household businesses and individual business owners use electronic invoices with tax authority codes, or electronic invoices generated from cash registers connected to the tax authority's data system, the Tax Management Information System will automatically create tax declarations to assist them in declaring and calculating value-added tax and personal income tax based on electronic invoice data, tax management data, and other data sources obtained by the tax authority from other state agencies, organizations, and individuals. This assistance from the tax authority does not replace the responsibility of household businesses and individual business owners to declare and determine the amount of tax payable. Household businesses and individual business owners are legally responsible for the truthfulness and accuracy of their tax declaration documents.
2. Filing and calculating taxes for other types of taxes.
Household businesses and individual business owners determine the amount of tax payable in accordance with tax laws and declare and pay taxes concurrently with the value-added tax declaration period or within the same timeframe as notifying actual revenue generated.
3. Deadline for filing tax returns and paying taxes
a) In the case of quarterly tax filing, the deadline for submitting tax returns is no later than the last day of the first month of the following quarter;
b) In the case of monthly tax declaration, the deadline for submitting tax declaration documents is no later than the 20th day of the month following the month in which the tax liability arises, except for tax declarations as prescribed in Clause 1, Article 18 of this Decree;
c) In the case of filing personal income tax returns annually, the deadline for submitting tax returns is no later than March 31st of the following calendar year;
d) In cases where individuals directly file tax returns for real estate rental activities, they may choose to file twice in the tax year or once in the tax year. If filing twice in the tax year, the deadline for submitting the first tax return is no later than July 31st of the tax year, and the deadline for the second return is no later than January 31st of the calendar year following the tax year. If filing once in the tax year, the deadline for submitting the tax return is no later than January 31st of the calendar year following the tax year.
d) In cases where an organization leases real estate from an individual and the lease agreement stipulates that the lessee will file and pay taxes on behalf of the lessee, the organization shall file and pay taxes on behalf of the individual. The deadline for submitting tax returns is determined according to the lease payment period.
In cases where an individual leases real estate to another individual, the individual leasing the property must file the tax return directly.
e) The deadline for tax payment is no later than the last day of the deadline for filing the tax return. In the case of filing an amended tax return, the tax payment deadline is the deadline for filing the tax return for the tax period containing the error.
4. Location for filing and paying taxes
a) Household businesses and individual business owners submit tax returns electronically.
In cases where taxpayers are in special circumstances, including the elderly, people with disabilities, those receiving social welfare benefits, residents of areas with particularly difficult socio-economic conditions, or those in other force majeure situations who cannot conduct electronic transactions, they must submit their documents directly or send them via postal service to the Commune-level Public Administrative Service Center;
b) Household businesses and individual businesses, including e-commerce businesses, with multiple business locations (stores) operating in the same province or city, or in different provinces or cities, shall file a consolidated tax return for all business locations in a single tax return to be submitted to the tax authority directly managing the business's headquarters, which is determined as the location stated on the business registration certificate for household businesses or on the tax registration declaration for individual businesses. Household businesses and individual businesses shall pay taxes for each business location.
In the case of household businesses and individual businesses paying personal income tax using the method of tax rate multiplied by (x) taxable revenue, the household business and individual business shall declare the revenue and the amount of value-added tax and personal income tax payable for each business location.
In the case of household businesses and individual businesses paying personal income tax using the method of taxable income multiplied by (x) tax rate, the household business and individual business declare revenue for each business location and pay value-added tax for each business location, and pay personal income tax at the head office;
c) For household businesses and individual businesses that only conduct business on e-commerce platforms or digital platforms and do not have a physical business location, tax declarations and payments shall be made at the tax authority managing the area where the household business or individual business resides: current residence; temporary residence or permanent residence;
d) Individuals engaged in real estate rental activities must declare value-added tax and personal income tax and submit tax declaration documents to the tax authority where the rental property is located.
Individuals who own multiple rental properties in the same province or city, or in different provinces or cities, must file a consolidated tax return for all properties in a single tax return and choose one tax authority where the rental properties are located to submit the return, except in cases where the lessee declares and pays taxes on their behalf. Individuals must declare revenue, value-added tax, and personal income tax payable and pay taxes separately for each location where the rental properties are situated.
d) Notification of business location
Household businesses and individual businesses with business locations outside their main office must notify the tax authority directly managing their main office of the business location within 10 working days from the date the business location commences operation, using the form prescribed by the Minister of Finance.
In cases where a business household or individual business changes information, temporarily suspends, or terminates operations at a business location, they must notify the tax authority directly managing the business household or individual business's headquarters within 10 working days from the date of the change in information, temporary suspension, or termination of operations, as stipulated by the Minister of Finance.
5. Use electronic invoices.
a) Household businesses and individual businesses with annual value-added tax (VAT) revenue of VND 1 billion or more must use electronic invoices with tax authority codes, and electronic invoices generated from cash registers connected to the tax authority's data system, as stipulated in Clause 8, Article 1 of Government Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of Government Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents.
In cases where a household business or individual business has multiple business locations, the tax identification number of the household business or individual business must be used for all locations, and the address of each business location must be clearly stated on the invoice.
b) Household businesses and individual businesses with taxable value-added tax (VAT) revenue exceeding VND 500 million and below VND 01 billion are not required to use electronic invoices with tax authority codes or electronic invoices generated from cash registers connected to the tax authority. If they meet the conditions and wish to use electronic invoices, they must register to use electronic invoices with tax authority codes or electronic invoices generated from cash registers connected to the tax authority. If household businesses or individual businesses do not register to use electronic invoices but wish to do so, they must declare and pay taxes before the tax authority issues electronic invoices with tax authority codes for each transaction involving the sale of goods or provision of services.
c) Newly established business households and individuals as defined in Article 9 of this Decree, or business households and individuals whose taxable value-added tax revenue in the previous year was less than 01 billion VND but whose taxable value-added tax revenue in the current tax year is 01 billion VND or more, must use electronic invoices with tax authority codes or electronic invoices generated from cash registers connected to the tax authority. Business households and individuals must register to use electronic invoices within 30 days from the last day of the tax period with cumulative taxable value-added tax revenue of 01 billion VND or more.
6. Suspension or termination of business operations.
a) Household businesses that are subject to business registration requirements under the law on business registration shall carry out the procedure for temporarily suspending business operations as prescribed in Government Decree No. 168/2025/ND-CP dated June 30, 2025 on business registration;
b) In cases where business registration is not required under the law on business registration but the taxpayer has already registered for tax with the tax authority, the taxpayer shall send a notification to the directly managing tax authority to update the status of "temporarily suspended business" as prescribed by the Ministry of Finance;
c) During the period of temporary suspension of operations, household businesses and individual businesses are not required to submit tax declarations, except in cases where the suspension is not for a full month if filing taxes monthly, or not for a full quarter if filing taxes quarterly;
d) In the case of a household business or individual business ceasing business operations within the year, the household business or individual business shall notify the actual cumulative revenue from the beginning of the year to the time of cessation of operations along with the cessation of operations documents.
7. Organizations that lease real estate from individuals, where the lease agreement stipulates that the lessee is responsible for filing and paying taxes on behalf of the lessee; organizations that cooperate with household businesses or individual businesses; and organizations that sign contracts with household businesses or individual businesses to act as agents for selling lottery tickets, insurance, or multi-level marketing products at the correct price, are responsible for filing and paying taxes on behalf of the individual when paying income to that individual. The procedures for filing and paying taxes on behalf of the lessee shall comply with the regulations of the Minister of Finance.
Article 9. Tax declaration and payment of value-added tax and personal income tax for newly established business households and individuals.
1. Household businesses and individual businesses that commence production and business activities in the first six months of the year, if their actual revenue is 500 million VND or less, must notify the directly managing tax authority of the actual revenue generated from the start of production and business activities until June 30th no later than July 31st, and notify the actual revenue generated in the last six months of the year no later than January 31st of the following calendar year.
In the case of household businesses and individual businesses that commence production and business activities in the last six months of the year, if their actual revenue is 500 million VND or less, they must notify the actual revenue generated no later than January 31st of the following calendar year.
2. Newly established business households and individual businesses, when their cumulative revenue exceeds 500 million VND, shall file tax returns quarterly as prescribed in Article 10 of this Decree, starting from the quarter in which the revenue exceeds 500 million VND.
3. From the following year, business households and individual businesses with actual revenue of VND 500 million or less shall report their revenue in accordance with the provisions of Article 8 of this Decree; in cases where actual revenue exceeds VND 500 million, they shall declare taxes in accordance with the provisions of Article 10 of this Decree.
Article 10. Tax declaration and payment of value-added tax and personal income tax for business households and individual businesses with annual revenue exceeding 500 million VND.
1. Filing and paying value-added tax returns.
a) In cases where annual revenue is 50 billion VND or less, value-added tax declarations and payments shall be made quarterly;
b) In cases where annual revenue exceeds 50 billion VND, value-added tax (VAT) declarations and payments shall be made monthly.
2. Filing and paying personal income tax returns.
a) Household businesses and individual businesses that choose to pay personal income tax using the tax rate multiplied by (x) taxable revenue shall declare and pay personal income tax quarterly, at the same time as declaring and paying value-added tax;
b) Household businesses and individual businesses subject to personal income tax under the method of taxable income multiplied by the tax rate shall declare and pay provisional personal income tax monthly or quarterly on the same value-added tax return. The amount of provisional personal income tax paid shall be equal to the tax rate multiplied by the taxable revenue of the month or quarter, and the final personal income tax return shall be filed annually. If the amount of provisional personal income tax paid is less than the amount declared provisionally paid, or if the provisional tax paid is less than the amount payable upon final settlement, the household business or individual business shall make the additional payment and shall not be charged late payment penalties. If the amount of provisional personal income tax paid is more than the amount payable upon final settlement, the procedure for handling the overpaid tax shall be carried out in accordance with the provisions of Article 12 of this Decree.
Article 11. Tax declaration and tax deduction for business activities on e-commerce platforms and digital platforms by household businesses and individual businesses.
1. The managing entity of domestic or foreign e-commerce platforms and other digital platforms with online ordering and payment functions is responsible for deducting, declaring, and remitting the withheld tax amount for each transaction of goods and services provided by household businesses and individual businesses, as stipulated in Government Decree No. 117/2025/ND-CP dated June 9, 2025, regulating tax management for business activities on e-commerce and digital platforms of household businesses and individuals.
2. Household businesses and resident individuals conducting business on e-commerce platforms or other digital platforms without online ordering and payment functions are responsible for self-declaring and paying taxes in accordance with the provisions of Articles 8, 9, and 10 of this Decree.
3. In the case of household businesses or individual businesses that only conduct business on e-commerce platforms or digital platforms, or conduct business both at a fixed business location and on e-commerce platforms or digital platforms, if their total annual revenue exceeds VND 03 billion or VND 500 million and they choose to declare personal income tax using the method of taxable income multiplied by the tax rate, then the household business or individual business shall consolidate their revenue to declare annual personal income tax. The amount of personal income tax already deducted or paid on their behalf by the owner of the e-commerce platform or digital platform shall be deducted when determining the amount of personal income tax payable.
4. Non-resident individuals conducting business on e-commerce platforms or other digital platforms without online ordering and payment functions are responsible for self-declaring and paying taxes in accordance with the provisions of Government Decree No. 117/2025/ND-CP dated June 9, 2025, regulating tax management for business activities on e-commerce and digital platforms of households and individuals. They are not required to notify the tax authorities of their actual revenue generated during the year and are not required to perform personal income tax final settlement as stipulated in Articles 8 and 10 of this Decree.
5. Tax declaration forms for household businesses and individual businesses as specified in Clauses 2 and 3 of this Article shall be prepared in accordance with the regulations of the Minister of Finance.
Article 12. Handling of overpaid taxes, late payment penalties, and fines.
1. In cases where a business household or individual business has had its value-added tax and personal income tax withheld and paid on their behalf by an organization or other organization or individual as stipulated in Clause 1, Article 11 of this Decree, but its actual revenue for the year is 500 million VND or less, the procedures for offsetting, refunding, or refunding combined with offsetting the tax revenue shall be carried out in accordance with the tax management law for the overpaid tax amount.
2. In cases where business households or individual business owners have paid value-added tax and personal income tax on their business activities but their actual revenue for the year is 500 million VND or less, the offsetting, refunding, or refund combined with offsetting of tax revenue shall be processed according to the provisions of tax management law for the overpaid tax amount.
3. In cases where a business household or individual business has paid or received withheld taxes, late payment penalties, or fines on their behalf that exceed the amount due, the amount payable shall be offset, refunded, or refunded combined with offsetting the excess tax amount in accordance with tax management laws.
4. The dossier for requesting the handling of overpaid taxes, late payment penalties, and fines, along with the authority and responsibility for receiving and processing them, shall be carried out in accordance with the regulations of the Minister of Finance.
5. The tax refund application should be submitted to the tax authority where the tax return was filed. In cases where a household business or individual business only conducts business on an e-commerce platform or digital platform where the platform owner has withheld or paid taxes on their behalf, or only conducts other business activities where another organization has withheld, declared, or paid taxes on their behalf, the tax authority receiving and processing the tax refund application is the tax authority managing the area where the household business or individual business resides.
Chapter IV
RESPONSIBILITIES AND IMPLEMENTATION ORGANIZATION
Article 13. Rights and responsibilities of household businesses and individual businesses
1. Household businesses and individual business owners have the right to request the tax authorities to provide guidance, answer questions, and assist with tax declaration, tax calculation, and tax payment.
2. Household businesses and individual business owners have the rights of taxpayers as stipulated by the law on tax administration.
3. Household businesses and individual business owners must fully and accurately declare their revenue generated from production and business activities to determine the amount of tax payable in accordance with tax laws and are solely responsible before the law for the content of their declarations.
4. Household businesses and individual business owners must notify the tax authorities electronically of all account numbers opened at payment service providers and e-wallet numbers opened at intermediary payment service providers related to their production and business activities.
5. Household businesses and individual business owners are responsible for using accounting books in accordance with accounting laws and guidelines issued by the Minister of Finance; and for using invoices as prescribed.
6. Household businesses and individual business owners are responsible for providing accounting books, invoices, sales management software, and related documents as requested by the tax authorities during tax audits.
7. Household businesses and individual business owners residing in Vietnam who conduct business on e-commerce platforms are responsible for declaring and paying excise tax, environmental protection tax, resource tax, environmental protection fees, and other revenues payable to the state budget as managed by the tax authorities in accordance with tax laws, tax administration laws, and other relevant laws.
8. Household businesses and individual businesses operating on e-commerce platforms are responsible for providing the e-commerce platform owner with complete and accurate information, including tax identification numbers or personal identification numbers for Vietnamese citizens; passport numbers or identification information issued by competent foreign authorities for foreign citizens; and information and documents related to determining tax obligations, as well as mandatory information for sellers as stipulated by e-commerce laws.
Article 14. Responsibilities of organizations and individuals filing, paying, and deducting taxes on behalf of others.
1. Declare revenue and taxes payable fully, accurately, and on time; pay taxes to the state budget as prescribed.
2. Be held legally responsible for acts of late declaration, late payment, incorrect declaration, deduction, or payment of taxes in violation of the provisions of the Law on Tax Administration.
3. In cases where organizations or individuals file tax returns or pay taxes on behalf of individuals but fail to comply with or incorrectly comply with the provisions of tax law and other relevant laws, they shall be subject to penalties as prescribed by the Law on Tax Administration.
Article 15. Responsibilities of People's Committees at all levels
1. Responsibilities of the Provincial People's Committee
a) Directing departments, agencies, and commune-level People's Committees to fully implement legal regulations on business registration, management of household businesses and individual businesses, and providing information to tax authorities as prescribed;
b) Direct the Department of Finance, specialized licensing agencies, and relevant units to establish, update, and share databases of household businesses and individual businesses with tax authorities; ensure synchronous and accurate connection between business registration data and tax databases;
c) Directing market management agencies, police, finance, information and communication, interior and other specialized agencies under its authority to coordinate with tax authorities in inspecting and supervising business activities; preventing and combating tax evasion; and handling violations of tax laws and business regulations;
d) Ensure the necessary resources and technical infrastructure for the implementation of electronic invoices and electronic documents for business households and individual businesses in the area; direct specialized agencies to support and guide taxpayers in using electronic invoices;
d) Urge the People's Committees at the commune level to review and thoroughly understand the operational situation of business households and individual businesses in their areas; ensuring the provision of complete, timely, and accurate information to the tax authorities.
2. Responsibilities of the People's Committee at the commune level
a) Coordinate with tax authorities to review, collect, and update the list of business households and individual businesses operating in the area; detect and promptly notify tax authorities of cases such as: starting a business, temporarily suspending or terminating operations, changing business lines or locations within the area, operating without registration, operating illegally, or operating outside the permitted location;
b) Coordinate with tax authorities in organizing the dissemination of tax policies and laws to citizens, business households, and individual business owners. Support mobile propaganda activities, information posting, and guidance for taxpayers on proper tax declaration and payment. Report difficulties and obstacles faced by citizens related to tax policies to tax authorities for joint resolution;
c) Directing specialized agencies and relevant agencies in the area to coordinate and support the tax authorities within their jurisdiction in detecting, verifying, and handling violations of tax laws by business households and individual businesses when requested by the tax authorities; including verifying taxpayer information, business address, business scale, number of business households and individual businesses, revenue, coordinating the preparation of violation reports, and providing relevant documents and records in the area in accordance with tax management laws and related laws;
d) Coordinate with tax authorities, market management agencies, police, and other relevant agencies in inspecting, detecting, preventing, and handling acts of unregistered business, business without tax declaration, and tax evasion;
d) Inspect, monitor, and handle cases of business households and individuals conducting business at illegal business locations or operating at business locations that do not meet the conditions prescribed by law;
e) Periodically report to the Provincial People's Committee through the designated focal point on the situation of household businesses and individual businesses in the area; propose measures to strengthen management and address emerging problems;
g) Perform other tasks as directed by the provincial People's Committee and as prescribed by law to support tax management for household businesses and individual businesses.
Article 16. Responsibilities of tax authorities in tax management for business households and individual businesses.
1. The tax authorities are responsible for supporting and facilitating business households and individual businesses.
a) Provide complete and timely information and guidance on tax policies, registration procedures, tax declaration, and tax payment through appropriate methods;
b) Instructions on using applications and platforms for electronic tax declaration and payment;
c) Establish channels to support taxpayers, such as hotlines, direct consultation departments, and online feedback systems;
d) Publicize the procedures, deadlines for processing applications, forms, tax rates, tax levels, and penalties (if any) so that taxpayers can easily monitor and comply;
d) Promptly receive and address opinions, feedback, and concerns from business households and individual business owners within the prescribed timeframe;
e) In cases of on-site inspections or meetings, the tax authority must provide prior notice to avoid disrupting the normal operations of business households and individual business owners.
2. The tax authorities are responsible for managing taxes for household businesses and individual businesses according to the principles of transparency, convenience, and without creating additional procedures or paperwork beyond those stipulated by law.
3. The tax authority is responsible for inspecting and supervising the implementation of taxpayer support tasks within the department; promptly correcting and handling cases where officials cause inconvenience, harassment, or act contrary to regulations; and is not allowed to request business households or individual business owners to re-provide information or documents that are already in the system or have been verified by other agencies.
Article 17. Responsible for implementing
1. Ministers and heads of ministerial-level agencies, based on their assigned functions and duties, are responsible for implementing this Decree.
2. The Ministry of Industry and Trade is responsible for implementing solutions to manage all e-commerce business activities and coordinating with the Ministry of Finance to implement solutions to support the owners of e-commerce platforms and other digital platforms subject to withholding, declaration, and payment of taxes on behalf of others, in accordance with the provisions of this Decree.
3. The Ministry of Finance is responsible for guiding and organizing the implementation of solutions to support the owners of e-commerce platforms and other digital platforms that are subject to withholding, tax declaration, and tax payment on behalf of others as stipulated in this Decree.
4. The tax authorities will review the database of household businesses and individual business owners for the year 2025 to provide guidance:
a) Household businesses and individual businesses that paid taxes using the lump-sum method or the declaration method in 2025 with revenue exceeding 500 million VND shall declare and pay taxes for 2026 in accordance with the provisions of Article 10 of this Decree;
b) Household businesses and individual businesses that paid taxes using the lump-sum method or the declaration method in 2025, with revenue of VND 500 million or less, shall notify their revenue for 2026 as prescribed in point a, clause 1, Article 8 of this Decree.
5. For business households and individual business owners who paid taxes under the lump-sum method from 2025 onwards and whose lump-sum tax amount has been determined (including cases where business households and individual business owners have changed their production and business scale resulting in a change of 50% or more in lump-sum tax revenue) according to the provisions of Law No. 38/2019/QH14 on Tax Administration and its implementing guidelines, when switching to tax declaration from January 1, 2026, the tax authority will not use the declared tax revenue of 2026 to re-determine tax obligations for previous years, and will not impose administrative penalties for tax obligations already fulfilled under the lump-sum method, except in cases where the tax authority or competent state agency discovers that the business household or individual business owner has concealed revenue leading to a shortfall in tax payable.
Chapter V
TERMS ENFORCEMENT
Article 18. Transitional provisions
1. For monthly tax filing, tax returns for January, February, and March 2026 must be submitted to the directly managing tax authority no later than April 20, 2026; regulations on supplementary tax returns, extensions of tax return filing deadlines, extensions of tax payment deadlines, cases where organizations or individuals file or pay taxes on behalf of individuals, and other tax management matters will continue to be implemented according to the provisions of Law No. 38/2019/QH14 on Tax Administration, Government Decree No. 126/2020/ND-CP dated October 19, 2020, detailing some articles of the Law on Tax Administration, and guiding documents until a replacement document is issued.
2. The tax deduction declaration form for households and individuals conducting business on e-commerce platforms, the detailed list of deducted taxes for households and individuals conducting business on e-commerce platforms, the detailed list of tax payments by the e-commerce platform owner, and tax deduction certificates for households and individuals conducting business on e-commerce platforms shall continue to be implemented in accordance with the provisions of Government Decree No. 117/2025/ND-CP dated June 9, 2025, regulating tax management for business activities on e-commerce and digital platforms of households and individuals.
3. For real estate lease contracts arising before January 1, 2026, and with a remaining contract term exceeding 6 months, if value-added tax and personal income tax have already been paid, the revenue exempt from value-added tax as stipulated in Clause 1, Article 3, and the revenue exempt from personal income tax as stipulated in Clause 1, Article 4 of this Decree may be adjusted. If the remaining revenue exceeds VND 500 million, tax shall be paid according to the provisions of this Decree, and any tax already paid shall be processed according to the provisions of Article 12 of this Decree (if any).
4. For household businesses and individual businesses paying taxes in 2025 using the lump-sum or declaration method, with revenue of VND 3 billion or more, or from 2026 onwards choosing to pay personal income tax using the method of taxable income multiplied by the tax rate, the household business and individual business shall determine and record the value of inventory, machinery, and equipment currently used in production and business activities as of December 31, 2025, to serve as the basis for determining deductible expenses when calculating personal income tax for the tax period of 2026. The household business and individual business shall prepare a Inventory, Machinery, and Equipment List according to the form prescribed by the Minister of Finance, keep it at the household business or individual business, and send one copy to the directly managing tax authority electronically along with the tax return for the first quarter of 2026 in the case of quarterly tax declarations, or no later than the 20th of the month. The tax authority receives the information for tax management purposes, specifically for the year 2026. The tax authority's receipt of the declaration form does not have legal validity in confirming or legitimizing the origin of goods. Business households and individual business owners are legally responsible for the truthfulness, accuracy, and completeness of the information in the declaration form. Any violations will be handled according to relevant laws.
Article 19. Enforcement
This Decree shall take effect from the date of its signing.