Circular 50/2026/TT-BTC amend Circular 18/2026/TT-BTC on tax administration for business households and individuals

CIRCULAR

Amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 18/2026/TT-BTC dated March 05, 2026, providing for dossiers and procedures for tax administration for business households and business individuals

Pursuant to the Law No. 108/2025/QH15 on Tax Administration;

Pursuant to the Law No. 48/2024/QH15 on Value-Added Tax, which was amended and supplemented by the Law No. 90/2025/QH15 and Law No. 149/2025/QH15;

Pursuant to the Law No. 109/2025/QH15 on Personal Income Tax;

Pursuant to the Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax, the Law on Value-Added Tax, the Law on Corporate Income Tax and the Law on Excise Tax No. 09/2026/QH16;

Pursuant to the Government’s Decree No. 68/2026/ND-CP, providing tax policies and tax administration for business households and business individuals, which was amended and supplemented by the Government’s Decree No. 141/2026/ND-CP;

Pursuant to the Government’s Decree No. 29/2025/ND-CP, defining the functions, tasks, powers and organizational structure of the Ministry of Finance, which was amended and supplemented by the Government's Decree No. 166/2025/ND-CP;

At the proposal of the Director of the Department of Taxation;

The Minister of Finance promulgates the Circular amending and supplementing a number of articles of Circular No. 18/2026/TT-BTC providing for dossiers and procedures for tax administration for business households and business individuals. 

Article 1. Amending and supplementing Article 1

“Article 1. Scope of regulation

This Circular provides detailed provisions on dossiers and procedures for notification of turnover, tax declaration, tax payment, tax refund, notification of business locations, suspension and termination of business operations for business households and business individuals as prescribed in Clause 6 Article 13 of the Law No. 108/2025/QH15 on Tax Administration, Article 8, Article 11 and Article 12 of the Government’s Decree No. 68/2026/ND-CP providing tax policies and tax administration for business households and business individuals.”

Article 2. Amending and supplementing Clause 2 Article 5

“2. Dossiers of request for refund of overpaid tax amounts for business households and business individuals paying personal income tax under the method of taxable income multiplied (x) by tax rate is the tax declarations, made using the Form No.02/CNKD-TNCN-QTT issued together with this Circular.”

Article 3. Replacing the forms

To replace Form No. 01/TKN-CNKD, Form No. 01/CNKD, Form No. 01/BDS and Form No. 02/BK-KTBDS under the list of forms issued together with Circular No. 18/2026/TT-BTC with Form No. 01/TKN-CNKD, Form No. 01/CNKD, Form No. 01/BDS and Form No. 02/BK-KTBDS issued together with this Circular, respectively.

Article 4. Effect

1. This Circular takes effect on the date of its signing.

2. Business households and business individuals currently operating and generating annual revenues of at most VND 01 billion, which/whom have not yet submitted tax declaration dossiers for the first quarter of 2026 or have not yet sent the Notice of account number/e-wallet number in accordance with the Circular No. 18/2026/TT-BTC, shall send the Notice of account number/e-wallet number made using the Form No. 01/BK-STK issued together with Circular No. 18/2026/TT-BTC no later than July 31, 2026.

3. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for settlement./.

* All Appendices are not translated herein.