Decree 68/2026/ND-CP tax policies and tax administration for business households and individuals

DECREE

Providing tax policies and tax administration for business households and business individuals

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

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

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

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

Pursuant to the National Assembly's Resolution No. 198/2025/QH15 on a number of special mechanisms and policies for private economy development;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree providing tax policies and tax administration for business households and business individuals.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree provides tax policies, including value-added tax, personal income tax and other taxes; tax declaration, tax calculation, tax payment, tax finalization, handling of overpaid tax amounts, late-payment interest, and fines; the scope of responsibilities and methods for managers of e-commerce platforms and other digital platforms to conduct withholding, declaration on behalf of, and payment on behalf of the withheld tax amounts of business households and business individuals; responsibilities of organizations for declaration and payment of tax on behalf of in case of business cooperation with business households and business individuals; entering into contracts with business households and business individuals to act as agents selling at fixed prices for lottery, insurance, and multi-level marketing; use of e-invoices; and responsibilities of related organizations and individuals.

Article 2. Subjects of application

1. Taxpayers being business households and business individuals.

2. Tax offices at all levels and tax officers.

3. Other agencies, organizations, and individuals related to the performance of tax obligations of business households and business individuals.

Chapter II

TAX POLICIES APPLICABLE TO BUSINESS HOUSEHOLDS AND BUSINESS INDIVIDUALS

Article 3. Value-added tax

1. Business households and business individuals conducting production or business activities with annual turnover of VND 500 million or less shall not be subject to value-added tax.

2. Business households and business individuals conducting production or business activities with annual turnover exceeding VND 500 million shall be subject to value-added tax and shall apply the method of direct calculation of tax on turnover equal to the percentage (%) multiplied by turnover. The percentage rate and turnover for tax calculation shall comply with the Law on Value-Added Tax No. 48/2024/QH15 and its guiding documents.

Article 4. Personal income tax

1. Resident individuals conducting production or business activities, including individuals registering the establishment of a business household or persons authorized by household members to act as representatives of a business household (hereinafter referred to as business individuals), with annual turnover of VND 500 million or less shall not be required to pay personal income tax.

2. Business individuals with annual turnover exceeding the turnover threshold specified in Clause 1 of this Article shall pay tax in accordance with Article 7 of the Law on Personal Income Tax No. 109/2025/QH15.

3. For business individuals paying personal income tax in accordance with Clause 3 Article 7 of the Law on Personal Income Tax No. 109/2025/QH15, where an individual has multiple business lines applying 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 several business lines or business locations selected by the individual under the most beneficial option, provided that the total deduction shall not exceed VND 500 million per year for the turnover of all business activities specified in this Clause.

Where the turnover from the selected business line or business location has not fully utilized the deduction of VND 500 million, the individual may continue applying the remaining deduction amount to the turnover of one or several other business lines or business locations until the total deduction reaches VND 500 million.

4. For individuals leasing out real estate and paying personal income tax in accordance with Clause 4 Article 7 of the Law on Personal Income Tax No. 109/2025/QH15:

a) Where an individual leases out multiple real estate properties at different locations, the individual may apply a deduction of VND 500 million before calculating personal income tax for one or several real estate lease contracts selected by the individual; however, the total deduction shall not exceed VND 500 million per year for all real estate lease contracts. Where the selected real estate lease contract has not yet reached the deductible amount of VND 500 million, the individual may continue selecting other real estate lease contracts to apply the remaining deduction until the total deduction reaches VND 500 million;

b) Where an individual leases out multiple real estate properties at different locations and the lease contract stipulates that the lessee shall declare and pay tax on behalf of the lessor, when selecting the real estate lease contract to apply the deduction amount for personal income tax calculation, the real estate lessor and the lessee must clearly specify in the lease contract the contents relating to declaration and payment of tax on behalf of and the amount deductible when calculating personal income tax. Where the real estate lease contract stipulates declaration and payment of tax on behalf of but the total deductible amount has not yet reached VND 500 million, the individual may continue selecting other real estate lease contracts to apply the remaining deduction until the total deduction reaches VND 500 million.

5. Tax calculation method

a) The personal income tax calculation method based on the tax rate multiplied by (x) taxable turnover shall apply to business individuals with annual turnover exceeding VND 500 million up to VND 03 billion. The personal income tax rate shall comply with the provisions of Clause 3 Article 7 of the Law on Personal Income Tax No. 109/2025/QH15;

b) The personal income tax calculation method based on taxable income multiplied (x) by the tax rate shall apply to business individuals with annual turnover exceeding VND 3 billion and in case where business individuals with annual turnover exceeding VND 500 million and up to VND 3 billion choose to apply this method. Taxable income shall be determined as turnover from goods or services sold minus (-) expenses related to production or business activities in the tax period. The personal income tax rate shall comply with the provisions of Clause 2 Article 7 of the Law on Personal Income Tax No. 109/2025/QH15;

c) Turnover and expenses shall be determined in accordance with Articles 5 and 6 of this Decree;

d) In case where business households or business individuals have turnover exceeding VND 3 billion or annual turnover exceeding VND 500 million and up to VND 3 billion and are applying the personal income tax calculation method based on taxable income multiplied (x) by the tax rate, such tax calculation method shall remain stable for 2 consecutive years from the first year of application. In case where business households or business individuals with annual turnover exceeding VND 500 million and up to VND 3 billion are applying the personal income tax calculation method based on the tax rate multiplied (x) by taxable turnover, if at the end of the year the actual annual turnover is determined to exceed VND 3 billion, then from the following year they must switch to applying the personal income tax calculation method based on taxable income multiplied (x) by the tax rate.

Article 5. Turnover for determination of personal income tax

1. Turnover means the total amount of money from the sale of goods, processing charges, and service provision, including subsidies, surcharges, and additional charges to which the business household or business individual is entitled, regardless of whether the money has been received or not; including bonuses received, amounts received from support for achieving sales targets, promotions, payment discounts, support received in cash or in kind, compensation for breach of contract, other compensation related to business activities, and other revenues received by the business individual regardless of whether the money has been received or not; excluding trade discounts, sales price reductions, and the value of returned goods.

2. Turnover in certain cases is specifically provided as follows:

a) For goods processing activities, turnover means the amount received from processing activities, including wages, expenses for fuel, power, auxiliary materials, and other expenses serving the processing of goods;

b) In case of sale of goods or provision of services by installment payment or deferred payment, turnover means the amount for sale of goods or services paid in a lump sum, excluding installment interest and deferred payment interest;

c) In case of delivery of goods to agents, turnover means the total amount from the sale of goods;

d) In case of acting as an agent selling goods at the price fixed by the principal, turnover means the commission received under the agency contract;

dd) For property leasing activities, turnover means the amount paid by the lessee in each period under the lease contract. Where the lessee pays in advance for multiple years, the turnover for determination of taxable income shall be allocated to the number of years for which the payment is made in advance or determined based on the lump-sum payment turnover;

e) For other service business activities where customers make advance payments for multiple years, the turnover for determination of taxable income shall be allocated to the number of years for which payment is made in advance or determined based on the lump-sum payment turnover;

g) For transport activities, turnover means the total revenue from passenger, cargo, and luggage transport arising in the tax period;

h) For construction and installation activities, turnover means the value of the work, the value of the work item, or the value of the completed volume of construction or installation accepted upon completion, including the value of materials, machinery, and equipment; in case where construction or installation does not include materials, machinery, and equipment, turnover means the amount from construction or installation activities excluding the value of materials, machinery, and equipment.

3. Time for determination of turnover

a) For goods sale activities: The time of transfer of ownership or the right to use goods to the purchaser;

b) For service provision activities: The time of completion of service provision or completion of each part of service provision to the purchaser, except for the service provision activities specified in Clause 2 of this Article.

Article 6. Deductible and non-deductible expenses upon determination of personal income tax

1. Deductible expenses are actual expenses incurred in relation to production or business activities, having sufficient invoices and documents in accordance with the law on invoices and documents and the law on accounting, and having non-cash payment documents for each payment of VND 5 million or more in accordance with the law on value-added tax, specifically as follows:

a) Expenses for raw materials, materials, fuel, energy, and goods used for production or business activities;

b) Expenses for salaries, wages, bonuses, allowances, compulsory insurance contributions, and other payments made to employees who participate in compulsory insurance in accordance with regulations; expenses for salaries, wages, allowances, and other payments made to employees working for less than one month;

c) Depreciation expenses of fixed assets serving production or business activities. The depreciation level of fixed assets included in deductible expenses shall comply with the regulations on management, use, and depreciation of fixed assets applicable to enterprises. Where fixed assets have been fully depreciated but continue to be used for production or business activities, no depreciation shall be calculated;

d) Expenses for outsourced services such as electricity, water, telephone, Internet, transport, asset leasing, repair, and maintenance having invoices and documents in accordance with law;

dd) Expenses for interest payments on loans used for production or business activities borrowed from credit institutions at the actual interest rate. Interest expenses on loans used for production or business activities borrowed from entities other than credit institutions shall not exceed the level prescribed in the Civil Code;

e) Other expenses directly serving production or business activities.

2. Non-deductible expenses upon determination of taxable incomes:

a) Expenses not related to production and business activities;

b) Expenses without sufficient invoices and documents as prescribed by law;

c) Salaries, wages, and other payments of salary nature of the business individual, group of business individuals, or members of a business household, except compulsory insurance contributions; salaries, wages, and other payments of salary nature that have been included in expenses but are not actually paid or do not have payment documents;

d) The portion of depreciation of fixed assets exceeding the prescribed level or depreciation for fixed assets not used for production or business activities;

dd) Expenses for administrative violation fines, contractual breach penalties, and compensation payments due to the fault of the business individual;

e) Residential land and structures serving residential purposes on such land, automobiles and other assets registered for ownership or use under the name of the individual, except automobiles and other assets registered for ownership or use for transport or tourism business purposes;

g) Expenses serving personal or family needs. Business individuals shall be responsible for separately monitoring expenses serving business activities and expenses serving personal or family needs.

Article 7. Other taxes

Where business households or business individuals conduct production or business activities involving goods or services subject to excise tax, natural resource tax, or environmental protection tax in accordance with tax laws, the determination of tax obligations shall comply with the law governing each corresponding tax.

Chapter III

TAX DECLARATION, TAX CALCULATION, TAX PAYMENT, TAX WITHHOLDING, USE OF E-INVOICES, AND HANDLING OF OVERPAID TAX AMOUNTS, LATE-PAYMENT INTEREST, AND FINES

Article 8. Principles of tax declaration, tax calculation, and use of invoices

1. Value-added tax and personal income tax declaration and calculation

a) Where a business household or business individual determines that its annual turnover from the production or business of goods or services is VND 500 million or less, the business household or business individual shall notify the tax office of the actual turnover arising in the year no later than January 31 of the following calendar year.

Where a business household or business individual generates actual turnover exceeding VND 500 million in a year, tax declaration and tax payment shall be carried out from the quarter in which revenue exceeding VND 500 million arises. The payable value-added tax and personal income tax shall be determined in accordance with Articles 3 and 4 of this Decree;

b) Where a business household or business individual determines that its annual turnover from the production or business of goods or services exceeds VND 500 million, including turnover already withheld, declared on behalf of, and paid on behalf of by organizations or individuals, value-added tax and personal income tax shall be calculated in accordance with Articles 3 and 4 of this Decree. Tax declaration and tax payment shall be carried out in accordance with Article 10 of this Decree.

Where a business household or business individual uses e-invoices bearing the tax office’s code or e-invoices generated from cash registers connected to the tax office’s data system, the Tax Administration Information System shall automatically generate tax declarations to assist the business household or business individual in declaring and calculating value-added tax and personal income tax on the basis of e-invoice data, tax administration databases, and other databases obtained by the tax office from other state agencies, organizations, or individuals. Such assistance by the tax office shall not replace the responsibility of the business household or business individual to declare taxes and determine the amount of tax payable. Business households and business individuals shall bear legal responsibility for the truthfulness and accuracy of their tax declaration dossiers.

2. Tax declaration and calculation for other taxes

Business households and business individuals shall determine the amount of tax payable in accordance with tax laws and shall declare and pay taxes within the value-added tax declaration period or within the same deadline for notification of actual turnover arising.

3. Deadlines for submission of tax declaration dossiers and tax payment

a) Where tax declaration is made quarterly, the deadline for submission of the tax declaration dossier shall be the last day of the first month of the following quarter;

b) Where tax declaration is made monthly, the deadline for submission of the tax declaration dossier shall be the 20^th day of the month following the month in which the tax obligation arises, except in the case of tax declaration in accordance with Clause 1 Article 18 of this Decree;

c) Where personal income tax finalization declaration is made annually, the deadline for submission of the tax declaration dossier shall be March 31 of the following calendar year;

d) Where an individual directly declares tax for real estate leasing activities, the individual may choose to declare tax twice in the tax year or once for the tax year. Where tax is declared twice in the tax year, the deadline for submission of the first tax declaration dossier shall be July 31 of the tax year and the second shall be January 31 of the calendar year following the tax year. Where tax is declared once for the tax year, the deadline for submission of the tax declaration dossier shall be January 31 of the calendar year following the tax year;

dd) Where an organization leases real estate from an individual and the real estate lease contract stipulates that the lessee is responsible for declaring tax on behalf of and paying tax on behalf of the individual, the organization shall declare and pay tax on behalf of the individual. The deadline for submission of the tax declaration dossier shall be determined according to the payment period of the real estate lease.

Where an individual leases real estate to another individual, the lessor shall directly declare tax;

e) The deadline for tax payment shall be the last day of the deadline for submission of the tax declaration dossier. In case additional tax declaration dossier is submitted, the deadline for tax payment shall be the deadline for submission of the tax declaration dossier for the tax period in which the error or omission occurred.

4. Place of tax declaration and tax payment

a) Business households and business individuals shall submit tax declaration dossiers by electronic means.

Where the taxpayer falls under special circumstances, including the elderly, persons with disabilities, persons entitled to social protection, persons residing in areas with particularly difficult socio-economic conditions, or other force majeure circumstances where electronic transactions cannot be carried out, the dossier may be submitted directly or sent via postal services to the commune-level Public Administration Service Center;

b) Business households and business individuals, including those conducting e-commerce business, having multiple business locations (shops) operating within the same province or city or in different provinces or cities shall make a consolidated tax declaration for all business locations in a single tax declaration dossier to be submitted to the tax office directly managing the head office of the business household or business individual as determined by the address stated in the business registration certificate for business households or in the tax registration declaration for business individuals. Business households and business individuals shall pay tax for each business location.

Where business households or business individuals pay personal income tax according to the method of tax rate multiplied by (x) taxable turnover, they shall declare turnover and the payable value-added tax and personal income tax for each business location.

Where business households or business individuals pay personal income tax according to the method of taxable income multiplied by (x) the tax rate, they shall declare turnover for each business location and pay value-added tax for each business location and personal income tax at the head office;

c) For business households and business individuals conducting business solely on e-commerce platforms or other digital platforms and not having a business location, tax declaration and tax payment shall be carried out with the tax office managing the area where the business household or business individual resides: current place of residence; place of temporary residence or place of permanent residence;

d) Individuals conducting real estate leasing activities shall declare value-added tax and personal income tax and submit the tax declaration dossier to the tax office where the leased real estate is located.

Where an individual has multiple leased real estates within the same province or city or in different provinces or cities, the individual shall make a consolidated tax declaration for all such real estates in one tax declaration dossier and select one tax office where the leased real estate is located to submit the tax declaration dossier, except where the lessee organization declares and pays tax on behalf of the individual. The individual shall declare turnover and the payable value-added tax and personal income tax and pay tax for each location where the leased real estate is located;

dd) Notification of business locations

The business household or business individual that has business locations outside the head office, shall notify the tax office directly managing his/her/its head office within 10 working days from the date the business location commences operation in accordance with the form prescribed by the Minister of Finance.

Where a business household or business individual changes information, suspends, or terminates operations of a business location, notification shall be made to the tax office directly managing the head office of the business household or business individual within 10 working days from the date of such change of information, suspension, or termination of operations in accordance with the regulations of the Minister of Finance.

5. Use of e-invoices

a) Business households and business individuals having annual turnover subject to value-added tax of VND 01 billion or more shall apply e-invoices bearing the tax office’s code or e-invoices generated from cash registers connected to the tax office’s data system in accordance with Clause 8 Article 1 of the Government's Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents.

Where a business household or business individual has multiple business locations, the tax identification number of the business household or business individual shall be used for all shops and the address of each business location must be clearly indicated on the invoice;

b) Business households and business individuals having annual turnover subject to value-added tax exceeding VND 500 million but less than VND 01 billion are not required to use e-invoices bearing the tax office’s code or e-invoices generated from cash registers connected to the tax office’s data system. Where they satisfy the conditions and wish to use e-invoices, they shall register to use e-invoices bearing the tax office’s code or e-invoices generated from cash registers connected to the tax office’s data system. Where a business household or business individual does not register to use e-invoices but has a need to use e-invoices, tax declaration and tax payment shall be carried out before the tax office issues e-invoices bearing the tax office’s code for each transaction of sale of goods or provision of services;

c) Business households and business individuals newly commencing business as provided in Article 9 of this Decree, or business households and business individuals whose annual turnover subject to value-added tax in the preceding year is less than VND 1 billion but whose turnover subject to value-added tax in the tax year reaches VND 1 billion or more, shall apply e-invoices bearing the tax office’s code or e-invoices generated from cash registers connected to the tax office’s data system. Business households and business individuals shall register for the use of e-invoices within 30 days from the last day of the tax period in which cumulative turnover subject to value-added tax reaches VND 1 billion or more.

6. Suspension and termination of business operations

a) Business households subject to business registration in accordance with the law on enterprise registration shall carry out procedures for suspension of business operations in accordance with the Government's Decree No. 168/2025/ND-CP dated June 30, 2025, on enterprise registration;

b) Where business registration is not required in accordance with the law on enterprise registration but tax registration has been made with the tax office, the taxpayer shall send a notification to the directly managing tax administration office to update the status of “business suspension” in accordance with the regulations of the Ministry of Finance;

c) During the period of suspension of operations, business households and business individuals are not required to submit tax declaration dossiers, except where the suspension does not cover a full month in case of monthly tax declaration or does not cover a full quarter in case of quarterly tax declaration;

d) Where a business household or business individual terminates business operations during the year, the business household or business individual shall notify the cumulative actual turnover from the beginning of the year to the time of termination of operations together with the dossier for termination of operations.

7. An organization leasing real estate from an individual where the real estate lease contract stipulates that the lessee is responsible for declaring tax and paying tax on behalf of the individual; an organization cooperating in business with a business household or business individual; or an organization entering into a contract with a business household or business individual as an agent selling at the fixed price for lotteries, insurance, or multi-level marketing shall be responsible for declaring tax and paying tax on behalf of the individual when making income payments to the individual. The dossier for declaration and payment of tax on behalf shall comply with the regulations of the Minister of Finance.

Article 9. Value-added tax and personal income tax declaration and payment for business households and business individuals newly commencing business

1. Where a business household or business individual commences production or business activities in the first 6 months of the year and has actual turnover of VND 500 million or less, it shall notify the direct tax administration office of the actual turnover arising from the commencement of production or business activities to June 30 no later than July 31, and notify the actual turnover arising in the last 6 months of the year no later than January 31 of the following calendar year.

Where a business household or business individual commences production or business activities in the last 6 months of the year and has actual turnover of VND 500 million or less, it shall notify the actual turnover arising no later than January 31 of the following calendar year.

2. Where a business household or business individual newly commencing production or business activities has cumulative turnover exceeding VND 500 million, tax declaration shall be made quarterly in accordance with Article 10 of this Decree from the quarter in which turnover exceeding VND 500 million arises.

3. From the following year, where a business household or business individual has actual turnover of VND 500 million or less, it shall notify turnover in accordance with Article 8 of this Decree; where actual turnover exceeds VND 500 million, tax declaration shall be made in accordance with Article 10 of this Decree.

Article 10. Value-added tax and personal income tax declaration and payment for business households and business individuals having annual turnover exceeding VND 500 million

1. Value-added tax declaration and payment

a) Where annual turnover is VND 50 billion or less, value-added tax declaration and payment shall be made quarterly;

b) Where annual turnover exceeds VND 50 billion, value-added tax declaration and payment shall be made monthly.

2. Personal income tax declaration and payment

a) Business households and business individuals choosing to pay personal income tax according to the method of tax rate multiplied by (x) taxable turnover shall declare and pay personal income tax quarterly within the same deadline for declaration and payment of value-added tax;

b) Business households and business individuals subject to personal income tax under the method of taxable income multiplied (x) by the tax rate shall make provisional declarations and payments of personal income tax on a monthly or quarterly basis in the same value-added tax declaration dossier. The provisional personal income tax payable shall be determined as the tax rate multiplied (x) by the taxable turnover of the month or quarter and personal income tax finalization shall be declared annually. Where the provisional personal income tax paid is less than the provisional tax declared or less than the tax payable upon finalization, the business household or business individual shall make additional payment and shall not be required to calculate late payment interest. Where the provisional personal income tax paid exceeds the tax payable upon finalization, procedures for handling overpaid tax shall be carried out in accordance with Article 12 of this Decree.

Article 11. Tax declaration and tax withholding for business activities on e-commerce platforms and other digital platforms of business households and business individuals

1. Managers of e-commerce platforms or other digital platforms, whether domestic or foreign, having online ordering and payment functions shall be responsible for withholding, declaring on behalf of, and paying on behalf of the tax amounts withheld for each transaction of provision of goods or services of business households or business individuals in accordance with Decree No. 117/2025/ND-CP dated June 09, 2025 of the Government providing for tax administration for business activities on e-commerce platforms and digital platforms of households and individuals.

2. Resident business households and individuals conducting business on e-commerce platforms or other digital platforms without online ordering and payment functions shall be responsible for self-declaration and payment of taxes in accordance with Articles 8, 9, and 10 of this Decree.

3. Where a business household or business individual conducts business solely on e-commerce platforms or digital platforms, or conducts business both at a fixed business location and on e-commerce platforms or digital platforms, and has total annual turnover exceeding VND 03 billion, or has annual turnover exceeding VND 500 million and chooses to declare personal income tax according to the method of taxable income multiplied (x) by the tax rate, such business household or business individual shall aggregate turnover to declare annual personal income tax finalization. The personal income tax amounts withheld and paid on behalf by managers of e-commerce platforms or digital platforms shall be deducted when determining the payable personal income tax.

4. Non-resident individuals conducting business on e-commerce platforms or other digital platforms without online ordering and payment functions shall be responsible for self-declaration and payment of taxes in accordance with the Government's Decree No. 117/2025/ND-CP dated June 09, 2025, prescribing tax administration for business activities on e-commerce platforms and digital platforms by households and individuals, and shall not be required to notify the tax office of actual turnover arising in the year and shall not be required to conduct personal income tax finalization in accordance with Articles 8 and 10 of this Decree.

5. Tax declaration dossiers for business households and business individuals as prescribed in Clauses 2 and 3 of this Article shall comply with the regulations of the Minister of Finance.

Article 12. Handling of overpaid tax amounts, late-payment interest, and fines

1. Where a business household or business individual has had value-added tax and personal income tax withheld and paid on its behalf by an organization prescribed in Clause 1 Article 11 of this Decree or by other organizations or individuals for transactions arising in the year but has actual annual turnover of VND 500 million or less, procedures for offsetting, refund, or refund combined with offset against state budget revenues shall be carried out in accordance with the law on tax administration with respect to the overpaid tax amounts.

2. Where a business household or business individual has paid value-added tax and personal income tax for business activities but has actual annual turnover of VND 500 million or less, the overpaid tax amounts shall be handled through offsetting, refund, or refund combined with offset against state budget revenues in accordance with the law on tax administration.

3. Where a business household or business individual has tax amounts, late-payment interest, or fines that have been paid or withheld and paid on its behalf by organizations or individuals in excess of the tax amounts, late-payment interest, or fines payable, the overpaid amounts shall be handled through offsetting, refund, or refund combined with offset against state budget revenues in accordance with the law on tax administration.

4. The dossier requesting handling of overpaid tax amounts, late-payment interest, and fines, and the competence, responsibility for receipt and settlement, order, and procedures shall comply with the regulations of the Minister of Finance.

5. The place for submission of the tax refund dossier shall be the tax office where the tax declaration dossier is submitted. Where a business household or business individual conducts business solely on e-commerce platforms or digital platforms and the tax has been withheld and paid on its behalf by the e-commerce platform or digital platform manager, or conducts other business activities for which tax has been withheld, declared and paid on behalf of by other organizations, the tax office receiving and settling the tax refund dossier shall be the tax office managing the place where the head of the business household or the business individual resides.

Chapter IV

RESPONSIBILITIES AND IMPLEMENTATION ORGANIZATION

Article 13. Rights and responsibilities of business households and business individuals

1. Business households and business individuals may request the tax office to provide guidance, clarification, and support regarding tax declaration, tax calculation, and tax payment.

2. Business households and business individuals shall have the rights of taxpayers as prescribed by the law on tax administration.

3. Business households and business individuals shall fully and accurately self-declare turnover arising from production or business activities in order to determine the tax payable in accordance with tax laws and shall bear legal responsibility for the declared contents.

4. Business households and business individuals shall notify the tax office by electronic means of all account numbers opened at payment service providers and e-wallet numbers opened at intermediary payment service providers relating to production or business activities.

5. Business households and business individuals shall use accounting books in accordance with the law on accounting and the guidance of the Minister of Finance and shall use invoices in accordance with regulations.

6. Business households and business individuals shall provide accounting books, invoices, sales management software, and related documents at the request of the tax office during tax inspection.

7. Resident business households and business individuals conducting business on e-commerce platforms shall declare and pay excise tax, environmental protection tax, royalty, environmental protection fees, and other amounts payable to the state budget collected by the tax administration office in accordance with tax laws, the law on tax administration, and other relevant laws.

8. Business households and business individuals conducting business on e-commerce platforms shall provide complete and accurate information to the e-commerce platform manager, including the tax identification number or personal identification number for Vietnamese citizens; passport number or identification information issued by competent foreign agencies for foreign citizens; and information and documents relating to the determination of tax obligations payable, and mandatory information for sellers in accordance with the law on e-commerce.

Article 14. Responsibilities of organizations and individuals declaring, paying, or withholding tax on behalf

1. To declare fully, accurately, and in a timely manner the turnover and the tax amounts payable; and to remit taxes to the state budget in accordance with regulations.

2. To bear legal responsibility for acts of late declaration, late payment, incorrect declaration, or withholding or payment of tax in contravention of the Law on Tax Administration.

3. Where an organization or individual declaring tax on behalf of or paying tax on behalf of an individual fails to comply or complies improperly with the tax laws and other relevant laws, such organization or individual shall be handled in accordance with the Law on Tax Administration.

Article 15. Responsibilities of People’s Committees at all levels

1. Responsibilities of provincial-level People’s Committees

a) To direct departments, divisions, and sectors, and commune-level People’s Committees to fully implement the law on business registration, management of business households and business individuals, and provision of information to tax offices in accordance with regulations;

b) To direct the provincial-level Department of Finance, specialized licensing agencies, and relevant units to establish, update, and share databases on business households and business individuals with tax offices; to ensure synchronized and accurate connection between business registration data and the tax database;

c) To direct market surveillance agencies, police, finance, information and communications, home affairs agencies, and affiliated specialized agencies to coordinate with tax offices in inspecting and supervising business activities; preventing tax revenue losses; and handling violations of law on taxation and business activities;

d) To ensure resources and technical infrastructure for the implementation of e-invoices and electronic documents for business households and business individuals within the locality; to direct specialized agencies to support and guide taxpayers in the use of e-invoices;

dd) To urge commune-level People’s Committees to conduct reviews and firmly grasp the operational situation of business households and business individuals within the locality; to ensure the provision of complete, timely, and accurate information to tax offices.

2. Responsibilities of commune-level People's Committees

a) To coordinate with tax offices in reviewing, collecting, and updating the list of business households and business individuals operating within the locality; and to promptly detect and notify tax offices of cases of commencement of business, temporary suspension, termination of operations, changes in business lines or business locations within the locality, unregistered business operations, illegal business operations, and operations outside licensed locations;

b) To coordinate with tax offices in organizing dissemination and communication of tax policies and laws to residents, business households, and business individuals. To support mobile communication activities, posting of information, and guidance for taxpayers in making tax declarations and payments in accordance with regulations. To report difficulties and obstacles faced by residents related to tax policies to tax offices for coordinated resolution;

c) To direct specialized agencies and relevant agencies within the locality to coordinate with and support tax offices within their competence in detecting, verifying, and handling violations of tax laws by business households and business individuals upon request of tax offices; including verification of taxpayer information, business addresses, scale of business operations, number of business households and business individuals, revenue, coordination in making violation records, and provision of relevant dossiers and documents within the locality in accordance with the law on tax administration and other relevant laws;

d) To coordinate with tax offices, market surveillance agencies, police, and other relevant agencies in inspecting, detecting, preventing, and handling acts of conducting business without registration, conducting business without tax declaration, and tax evasion;

dd) To inspect, supervise, and handle business households and business individuals conducting business at illegal business locations or at locations that do not meet the conditions prescribed by law;

e) To periodically report to the provincial-level People’s Committee, through the focal point designated by the province, on the situation of business households and business individuals within the locality; and to propose measures to strengthen management and address arising difficulties;

g) To perform other tasks as directed by the provincial-level People’s Committee in accordance with the law in order to support tax administration for business households and business individuals.

Article 16. Responsibilities of tax offices in tax administration for business households and business individuals

1. Tax offices shall be responsible for supporting and facilitating business households and business individuals:

a) To provide complete and timely information and guidance on tax policies, and procedures for tax registration, declaration, and payment through appropriate forms;

b) To guide the use of applications and platforms for electronic tax declaration and payment;

c) To establish taxpayer support channels such as hotlines, direct advisory units, and online response mechanisms;

d) To publicly disclose procedures, time limits for dossier processing, forms, tax calculation rates, tax rates, and fine levels (if any) so that taxpayers can easily monitor and implement them;

dd) To promptly receive and handle opinions, feedback, and difficulties from business households and business individuals within the prescribed time limits;

e) In case of inspection or direct working sessions, tax offices must provide prior notice and avoid affecting the normal business operations of business households and business individuals.

2. Tax offices shall be responsible for administering taxes for business households and business individuals in accordance with the principles of transparency of information, convenience, and without generating additional procedures or documentation beyond those prescribed by law.

3. Tax offices shall be responsible for inspecting and supervising the performance of taxpayer support duties within the sector; promptly rectifying and handling cases where officers cause inconvenience, harassment, or fail to comply with regulations, and shall not require business households or business individuals to re-submit information or dossiers that already exist in the system or have been confirmed by other agencies.

Article 17. Implementation responsibilities

1. Ministers and heads of ministerial-level agencies shall, based on the assigned functions and tasks, implement this Decree.

2. The Ministry of Industry and Trade shall implement solutions to manage all e-commerce business activities and coordinate with the Ministry of Finance to implement solutions supporting managers of e-commerce platforms and other digital platforms that are subject to tax withholding, declaration and tax payment on behalf in accordance with this Decree.

3. The Ministry of Finance shall provide guidance and organize the implementation of solutions supporting managers of e-commerce platforms and other digital platforms that are subject to tax withholding, declaration and tax payment on behalf in accordance with this Decree.

4. Tax offices shall review the database of business households and business individuals for the year 2025 in order to provide guidance as follows:

a) Business households and business individuals that paid tax under the presumption method or the declaration method in 2025 and have turnover exceeding VND 500 million shall declare and pay tax for the year 2026 in accordance with Article 10 of this Decree;

b) Business households and business individuals that paid tax under the presumption method or the declaration method in 2025 and have turnover of VND 500 million or less shall notify their turnover for the year 2026 in accordance with Point a Clause 1 Article 8 of this Decree.

5. For business households and business individuals paying tax under the presumption method from 2025 and earlier and whose presumption tax amount has been determined (including cases where business households or business individuals have changes in the scale of production and business activities resulting in a change in presumptive taxable turnover of 50% or more) in accordance with the Law on Tax Administration No. 38/2019/QH14 and its guiding documents, upon transition to tax declaration starting from January 01, 2026, tax offices shall not use the declared turnover of 2026 to re-determine tax obligations of previous years, and shall not impose administrative penalties for tax obligations already fulfilled under the presumption method, except in case where tax offices or competent state agencies detect business households’ or business individuals’ acts of concealing turnover leading to an underpayment of payable tax.

Chapter V

IMPLEMENTATION PROVISIONS

Article 18. Transitional provisions

1. In case of monthly tax declaration, the tax declaration dossiers for January, February, and March 2026 shall be submitted to the direct tax administration office no later than April 20, 2026; the provisions on additional tax declaration dossiers, extension of the deadline for submission of tax declaration dossiers, extension of tax payment deadlines, cases where organizations or individuals declare and pay tax on behalf of individuals, and other contents of tax administration shall continue to be implemented in accordance with the Law on Tax Administration No. 38/2019/QH14, the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration, and guiding documents until replacement documents are issued.

2. The tax withholding declaration for households and individuals conducting business activities on e-commerce platforms, the detailed list of the amount of tax withheld for households and individuals conducting business activities on e-commerce platforms, the detailed list of tax payments of e-commerce platform managers, and tax withholding certificates for households and individuals conducting business activities on e-commerce platforms shall continue to be implemented in accordance with the Government's Decree No. 117/2025/ND-CP dated June 09, 2025, prescribing tax administration for business activities on e-commerce platforms and digital platforms by households and individuals.

3. For real estate lease contracts arising before January 01, 2026 with a remaining contract term of more than 06 months, if value-added tax and personal income tax have already been paid, the non-taxable revenue threshold for value-added tax as prescribed in Clause 1 Article 3 and the revenue threshold not subject to personal income tax as prescribed in Clause 1 Article 4 of this Decree shall be adjusted; where the remaining revenue amount exceeds VND 500 million, tax payment shall be implemented in accordance with this Decree and the tax amount already paid shall be handled in accordance with Article 12 of this Decree (if any).

4. For business households and business individuals that in 2025 paid tax under the presumption method or the declaration method and have revenue of VND 03 billion or more, or that from 2026 choose to pay personal income tax under the method of taxable income multiplied (x) by the tax rate, such business households and business individuals shall determine and record the value of inventories, machinery, and equipment serving production and business activities as of December 31, 2025 as the basis for determining deductible expenses when calculating personal income tax for the tax period of 2026. Business households and business individuals shall prepare the inventory list of goods, machinery, and equipment in accordance with the form prescribed by the Minister of Finance, retain it at the business households or business individuals, and send one copy to the direct tax administration office by electronic means together with the tax declaration dossier for the first quarter of 2026 in case of quarterly tax declaration, or no later than April 20, 2026 in case of monthly tax declaration. Tax offices shall receive the information for the purpose of tax administration. The receipt of the list by tax offices shall not have legal validity for the purpose of certifying or legitimizing the origin of goods. Business households and business individuals shall take responsibility before the law for the truthfulness, accuracy, and completeness of the information in the list; in case of detecting violations of law, they shall be handled in accordance with relevant laws.

Article 19. Effect

This Decree takes effect from the date of its signing.