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.

CIRCULARS

REGULATIONS ON TAX MANAGEMENT DOCUMENTS AND PROCEDURES FOR HOUSEHOLD BUSINESSES AND INDIVIDUAL BUSINESSES

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 Decree No. 68/2026/ND-CP dated March 5, 2026 of the Government regulating tax policies and tax management for business households and individual businesses;

Based on Government Decree No. 29/2025/ND-CP dated February 24, 2025, regulating the functions, tasks, powers, and organizational structure of the Ministry of Finance, as amended and supplemented by Government Decree No. 166/2025/ND-CP dated June 30, 2025;

As requested by the Director of the Tax Department;

The Minister of Finance has issued a Circular stipulating the documentation and procedures for tax management for household businesses and individual business owners.

Article 1. Scope

This Circular provides detailed regulations on the dossiers and procedures for notifying revenue, declaring taxes, paying taxes, refunding taxes, notifying business locations, temporarily suspending, and terminating business operations for household businesses and individual businesses as stipulated in Clause 4, Article 13 of the Law on Tax Administration, and Articles 8, 11, and 12 of Government Decree No. 68/2026/ND-CP dated March 5, 2026, on tax policy and tax management for household businesses and individual businesses.

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.

Article 3. Notification of business location

1. Household businesses and individual businesses shall submit a Notice of Establishment of Business Location, Change of Information, Temporary Suspension of Business, or Termination of Business Location Operations to the tax authority managing the business premises as stipulated in point d, clause 4, Article 8 of Decree No. 68/2026/ND-CP, using Form No. 01/TB-DDKD issued together with this Circular.

2. The tax authority shall send a notification to the taxpayer using Form No. 02/TB-ĐĐKD issued together with this Circular.

Article 4. Documents for revenue notification and tax declaration.

1. Documents for reporting revenue and filing tax returns for household businesses and individual business owners.

a) Household businesses and individual businesses that are exempt from value-added tax and personal income tax (including newly established household businesses and individual businesses) shall report their actual revenue generated during the year and declare other taxes using Form No. 01/TKN-CNKD issued with this Circular.

b) For household businesses and individual businesses subject to personal income tax under the method of multiplying the tax rate by the taxable revenue, the declaration form for value-added tax, personal income tax, and other taxes is Form No. 01/CNKD issued together with this Circular.

c) For business households and individual business owners subject to personal income tax using the method of taxable income multiplied by the tax rate

– The tax return for value-added tax, personal income tax, and other taxes for the year is the Declaration Form No. 01/CNKD issued together with this Circular.

– The personal income tax finalization declaration form is the Personal Income Tax Finalization Declaration Form No. 02/CNKD-TNCN-QTT issued together with this Circular.

d) Household businesses and individual businesses currently operating that fall under the scope of point b, clause 4, Article 17 of Decree No. 68/2026/ND-CP shall send a notification of account number/electronic wallet number according to Form No. 01/BK-STK issued together with this Circular no later than April 20, 2026.

Household businesses and individual businesses currently operating that fall under the scope of point a, clause 4, Article 17 of Decree No. 68/2026/ND-CP shall submit a notification of account number/electronic wallet number according to Form No. 01/BK-STK issued together with this Circular, along with the first tax return of 2026.

Newly established businesses and individual entrepreneurs must submit a Notification of Account Number/Electronic Wallet Number using Form No. 01/BK-STK issued with this Circular, along with their first Revenue Notification or Tax Declaration for the year 2026.

Household businesses and individual business owners must notify the tax authorities in accordance with tax management laws when changing their account number/electronic wallet number.

2. Value-added tax and personal income tax return documents for cases where organizations or individuals withhold and declare taxes on behalf of others, and pay taxes on behalf of others.

a) For organizations that file and pay taxes on behalf of individuals cooperating in business with the organization, the tax return form is Form No. 01/TCKT and the Appendix detailing household businesses and individual businesses is Form No. 01/BK-KTHTKD issued together with this Circular.

b) For organizations that file and pay taxes on behalf of individuals renting out real estate, excluding accommodation business activities, the tax return form is Form No. 01/TCKT and the Appendix detailing individuals renting out real estate is Form No. 02/BK-KTBĐS issued together with this Circular.

c) For lottery, insurance, and multi-level marketing businesses that pay commissions to individuals who directly sign agency contracts to sell at the correct price; and for insurance companies that pay accumulated life insurance premiums and other non-mandatory insurance premiums, the required documents include:

– Declaration form No. 01/XSBHĐC issued together with this Circular;

– Appendix: Detailed list of individuals generating revenue from lottery agency activities, insurance agency activities, and multi-level marketing activities, according to Form No. 01/BK-XSBHĐC issued with this Circular, and submitted together with the tax return of the last month/quarter of the tax year.

3. For individuals directly signing contracts to act as lottery agents, insurance agents, multi-level marketing agents, or engaging in other business activities for which no tax has been withheld or paid during the year, the annual tax return form is Form No. 01/TKN-CNKD issued with this Circular.

4. For individuals who directly rent out real estate and file tax returns with the tax authorities, the tax return for real estate rental activities must be the Form No. 01/BDS and the Appendix detailing real estate listing, Form No. 01/BK-BDS, issued together with this Circular.

Article 5. Documents required for requesting a refund of overpaid taxes.

1. The application for refund of overpaid taxes for household businesses and individual businesses paying personal income tax using the method of multiplying the tax rate by the taxable revenue is the Tax Declaration Form No. 01/TKN-CNKD issued together with this Circular.

2. The application for refund of overpaid taxes for household businesses and individual businesses paying personal income tax using the method of taxable income multiplied by the tax rate is the Tax Declaration Form No. 02/QTT-TNCN-CNKD issued together with this Circular.

Article 6. Receiving, classifying, and processing applications for refund of overpaid taxes.

1. The tax authority receives, classifies, and processes applications for refunds of overpaid taxes from business households and individual businesses in accordance with the law on tax administration.

2. The tax authority issues a Decision on tax refund or a Decision on tax refund combined with offsetting against state budget revenue as prescribed.

3. The tax authority sends the Order for Refund of State Budget Revenue or the Order for Refund and Offset of State Budget Revenue to the State Treasury managing the area corresponding to the tax authority that issued the Refund Order for accounting purposes and transfers the documents to the State Treasury where the offset revenue is located for accounting purposes in accordance with regulations to process the tax refund for the taxpayer.

Article 7. Returning the results of tax refund processing.

The tax authority sends the Decision on Tax Refund, the Appendix of the amount of overpaid tax, late payment penalties, and fines to be refunded (if any), or the Decision on Tax Refund combined with offsetting against state budget revenue, the Appendix of the amount of overpaid tax, late payment penalties, and fines to be refunded and offsetting against state budget revenue (if any) to the taxpayer and relevant agencies and organizations; in case the tax refund is not granted, the tax authority sends a Notice of Non-Refund to the business household or individual business in accordance with Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing a number of articles of the Law on Tax Administration.

Article 8. Transitional provisions

1. For cases stipulated in Clause 3, Article 18 of Government Decree No. 68/2026/ND-CP dated March 5, 2026, adjustments may be made using the Tax Declaration Form for Property Rental Activities, Form No. 01/TTS, issued together with Circular No. 40/2021/TT-BTC dated June 1, 2021, of the Minister of Finance guiding value-added tax, personal income tax, and tax management for business households and individual businesses, based on actual taxable revenue generated in 2025, and revenue for 2026 declared using the Tax Declaration Form for Real Estate Rental Activities, Form No. 01/BDS, issued together with this Circular.

2. For cases where taxes have already been declared and paid in accordance with the guidelines in Circular No. 40/2021/TT-BTC, no adjustments are required. For cases where taxes have not yet been declared, the procedures and documentation stipulated in this Circular shall be followed, and no penalties will be imposed.

3. Household businesses and individual businesses shall prepare and submit the Inventory List of machinery and equipment as prescribed in Clause 4, Article 18 of Decree No. 68/2026/ND-CP according to Form No. 01/BK-HTK issued together with this Circular.

Article 9. Enforcement

1. This Circular shall take effect from the date of signing and issuance.

2. This Circular replaces Circular No. 40/2021/TT-BTC dated June 1, 2021, of the Minister of Finance guiding value-added tax, personal income tax, and tax management for business households and individual businesses; and Circular No. 100/2021/TT-BTC dated November 15, 2021, of the Minister of Finance amending and supplementing a number of articles of Circular No. 40/2021/TT-BTC dated June 1, 2021, guiding value-added tax, personal income tax, and tax management for business households and individual businesses.

3. In case the legal documents cited in this Circular are amended, supplemented, or replaced, the amended, supplemented, or replaced documents shall be followed.

4. During the implementation process, if any difficulties or obstacles arise, units and businesses are requested to promptly report them to the Ministry of Finance for resolution.

LIST OF FORMS

(Attached to Circular No. 18/2026/TT-BTC dated July 1, 2026 of the Minister of Finance)

(Click on the Form Number to download the corresponding form) (I.e.