Circular 18/2026/TT-BTC on dossiers and procedures for tax administration for business households and individuals

CIRCULAR

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. 149/2025/QH15;

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

Pursuant to the Government’s Decree No. 68/2026/ND-CP dated March 05, 2026, providing tax policies and tax administration for business households and business individuals;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, 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 dated June 30, 2025;

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

The Minister of Finance promulgates the Circular providing for dossiers and procedures for tax administration for business households and business individuals.

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 4 Article 13 of the Law on Tax Administration, Article 8, Article 11 and Article 12 of the Government’s Decree No. 68/2026/ND-CP dated March 5, 2026 providing tax policies and tax administration for business households and business individuals.

Article 2. Subject of application

1. Taxpayers being business households and business individuals.

2. Tax offices at all levels and tax officers.

3. Other relevant agencies, organizations and individuals related to their performance of tax liability of business households and business individuals.

Article 3. Notification of business locations

1. A business household or business individual shall send a notice on establishment of business locations, changes of information, suspension of business, or operation termination of business locations to the tax office managing his/her/its business head office in accordance with Point dd Clause 4 Article 8 of the Government’s Decree No. 68/2026/ND-CP, using the Form No. 01/TB-DDKD issued together with this Circular.

2. The tax office shall send a notice to taxpayers, using the Form No. 02/TB-DDKD issued together with this Circular.

Article 4. Dossiers of turnover notification and tax declaration

1. Dossiers of turnover notification and tax declaration for business households and business individuals

a) Business households and business individuals not subject to value-added tax and not required to pay personal income tax (including business households and business individuals newly commencing business) shall notify the actual turnover arising in the year and declare other taxes, using the Form No. 01/TKN-CNKD issued together with this Circular.

b) For business households and business individuals subject to personal income tax under the method of tax rate multiplied (x) by taxable turnover, the dossier of declaration of value-added tax, personal income tax and other taxes is the tax declaration made using the Form No. 01/CNKD issued together with this Circular.

c) For business households and business individuals subject to personal income tax under the method of taxable income multiplied (x) by tax rate:

- The dossier for declaration of value-added tax, personal income tax and other taxes during the year is the tax declaration made using the Form No. 01/CNKD issued together with this Circular.

- The dossier for declaration of personal income tax finalization is the personal income tax finalization declaration made using the Form No. 02/CNKD-TNCN-QTT issued together with this Circular.

d) Business households and business individuals currently operating and falling under the cases prescribed at Point b Clause 4 Article 17 of the Decree No. 68/2026/ND-CP shall submit the Notice on account number or e-wallet number, made using the Form No. 01/BK-STK issued together with this Circular no later than April 20, 2026.

Business households and business individuals currently operating and falling under the cases prescribed at Point a Clause 4 Article 17 of the Decree No. 68/2026/ND-CP shall submit the Notice on account number or e-wallet number, made using the Form No. 01/BK-STK issued together with this Circular, enclosing the first tax declaration of 2026.

Business households and business individuals newly commencing business shall submit the Notice on account number or e-wallet number, made using the Form No. 01/BK-STK issued together with this Circular, enclosing the turnover notification or the first tax declaration of 2026.

When there is any change in the account number/e-wallet number information, business households and business individuals shall notify the tax offices in accordance with the law on tax administration.

2. Dossiers of declaration of value-added tax and personal income tax for cases where organizations or individuals withhold, declare tax and pay tax on behalf of other individuals

a) For an organization declaring and paying tax on behalf of individuals cooperating in business with the organization, the dossier is the tax declaration, made using the Form No. 01/TCKT and the Appendix of detailed list of business households and business individuals, made using the Form No. 01/BK-KTHTKD issued together with this Circular.

b) For an organization declaring and paying tax on behalf of individuals leasing out real estate, except for accommodation business activities, the dossier is the tax declaration, made using the Form No. 01/TCKT and the Appendix of detailed list of individuals leasing out real estate, made using the Form No. 02/BK-KTBDS issued together with this Circular.

c) For lottery, insurance and multi-level marketing enterprises paying commissions to individuals directly signing contracts to act as sale agents selling goods at fixed prices; insurance enterprises paying accumulated premiums of life insurance or other non-compulsory insurance, a dossier includes:

- The tax declaration, made using the Form No. 01/XSBHDC issued together with this Circular;

- The Appendix of detailed list of individuals earning turnover from lottery agent, insurance agent or multi-level marketing activities, made using the Form No. 01/BK-XSBHDC issued together with this Circular and submitted together with the tax declaration of the last month/quarter of the tax year.

3. For individuals directly signing contracts for acting as lottery agents, insurance agents or multi-level marketing agents, or conducting other business activities for which tax has not been withheld or paid during the year, the dossier is the annual tax declaration, made using the Form No. 01/TKN-CNKD issued together with this Circular.

4. For individuals leasing out real estate who directly declare tax with the tax offices, a dossier is the tax declaration for real estate leasing activities, made using the Form No. 01/BDS and the Appendix of detailed list of real estate, made using the Form No. 01/BK-BDS issued together with this Circular.

Article 5. Dossiers of request for refund of overpaid tax amounts

1. Dossiers of request for refund of overpaid tax amounts for business households and business individuals paying personal income tax under the method of tax rate multiplied (x) by taxable turnover is the tax declarations, made using the Form No. 01/TKN-CNKD issued together with this Circular.

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/QTT-TNCN-CNKD issued together with this Circular.

Article 6. Receipt, classification and settlement of dossiers for refund of overpaid tax amounts

1. The tax offices shall receive, classify and settle dossiers for refund of overpaid tax amounts of business households and business individuals in accordance with the law on tax administration.

2. The tax offices shall issue decisions on tax refund or decisions on tax refund-cum-clearing against amounts to be paid into the state budget in accordance with regulations.

3. A tax office shall send orders of reimbursement of amounts paid into the state budget or orders of reimbursement-cum-clearing of amounts to be paid into the state budget to the State Treasury office managing the area corresponding to the tax office issuing the orders of reimbursement for carrying out accounting of refund and transferring documents to the State Treasury office where the state budget revenues to be offset are recorded for accounting of state budget revenues in accordance with regulations in order to implement the tax refund for taxpayers.

Article 7. Notification of tax refund settlement results

A tax office shall send a decision on tax refund and an annex on refundable overpaid tax, late-payment interest and fine amounts (if any) or decision on tax refund-cum-clearing of amounts to be paid into the state budget, and an annex on refundable overpaid tax, late-payment interest and fine amounts to be cleared against amounts to be paid into the state budget (if any) to the taxpayer and relevant agencies and organizations; in cases of ineligibility for tax refund, the tax office shall send a notice of dossiers’ ineligibility for tax refund to business households and business individuals 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 the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration.

Article 8. Transitional provision

1. For the cases prescribed in Clause 3 Article 18 of the Government’s Decree No. 68/2026/ND-CP dated March 5, 2026, adjustments may be declared according to the tax declarations for property leasing activities, using the Form No. 01/TTS issued together with Circular No. 40/2021/TT-BTC dated June 1, 2021 of the Minister of Finance, providing guidance on value-added tax, personal income tax, and tax administration for business households and business individuals, based on the actual taxable turnover arising in 2025; and  turnover for 2026 shall be declared according to the tax declarations for real estate leasing activities, using the Form No. 01/BDS issued together with this Circular.

2. For cases where tax declaration and payment have been made in accordance with the guidance in Circular No. 40/2021/TT-BTC, no re-adjustment shall be made. In cases where tax declaration has not yet been made, it shall be carried out in accordance with the dossiers and procedures prescribed in this Circular and shall not be subject to sanctioning.

3. Business households and business individuals shall prepare and send the inventory list of goods, machinery, and equipment in accordance with the form as defined in Clause 4 Article 18 of Decree No. 68/2026/ND-CP, using the Form No. 01/BK-HTK issued together with this Circular.

Article 9. Effect

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

2. This Circular replaces Circular No. 40/2021/TT-BTC dated June 01, 2021 of the Minister of Finance, providing guidance on value-added tax, personal income tax, and tax administration for business households and business individuals; 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 01, 2021, providing guidance on value-added tax, personal income tax, and tax administration for business households and business individuals.

3. In case legal normative documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing documents shall apply.

4. 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.