Nearly 100,000 household businesses prepare for their first tax declaration period

Nearly 100,000 household businesses (HBs) and individual businesses (collectively referred to as HBs) in Dong Nai province are preparing to enter the peak period for the first-quarter tax declaration in 2026. This will also be the first tax declaration period for HBs, with the long-standing lump-sum tax regime coming to an end.

To prepare for the official tax declaration period starting in 2026, household businesses in the Trang Bom commune received support and guidance on tax declaration from the end of 2025. Photo: Ngoc Lien

To help HBs promptly adapt to the new regulations, the tax sector has organized various communication and guidance activities on tax declaration. At the same time, it has standardized HB data to ensure consistency and transparency in tax management for HBs.

15 days of accompanying and supporting HBs

According to Resolution No. 198/2025/QH15 of the National Assembly on several special mechanisms and policies for developing the private economy, starting from January 1, 2026, HBs will no longer apply the lump-sum tax method but instead switch to a model of tax declaration and electronic tax payment based on actual revenue. Subsequently, on March 5, 2026, the Government issued Decree No. 68/2026/NĐ-CP regulating tax policy and tax administration for HBs (Decree No. 68).

To accompany and support HBs in carrying out tax declarations in accordance with regulations, the Tax Department launched a 15-day peak campaign to accompany and support HBs. The workshop titled “Solutions to help HBs declare taxes correctly, comply with regulations confidently, and develop sustainably” was held both directly and online via the Vietnam Government Portal and the Tax Department’s website and was also livestreamed on social media platforms of the Government, the Tax Department, and solution providers, serving 2 million HBs nationwide ahead of the first-quarter 2026 tax declaration period. These activities demonstrate the determination of the tax sector as well as the involvement of the entire political system in modernizing tax procedures and supporting HBs in standardizing their data, ensuring fairness, transparency, and legal compliance in business operations.

At the workshop, Le Thi Chinh, Deputy Head of Tax Operations Division under the General Department of Taxation (Ministry of Finance), clarified and noted several new regulations on tax policy and tax management methods for HBs, such as those with annual revenue of 500 million VND or less are not required to pay value-added tax and personal income tax. For those with annual revenue exceeding 500 million VND, the method for calculating value-added tax and personal income tax will be determined based on the declared income thresholds of each household business.

It should be noted that for the first monthly tax declaration period, tax filings for January, February, and March 2026 must be submitted no later than April 30, 2026. This extended deadline allows HBs to adapt and comply more smoothly. The tax authority also affirmed that for HBs carrying out tax declarations from January 1, 2026, the declared revenue for 2026 will not be used to reassess tax obligations for previous years, and no administrative penalties will be imposed on tax obligations previously fulfilled under the lump-sum tax method, except in cases where revenue concealment leading to tax underpayment in past activities is discovered.

Dong Nai currently has nearly 100,000 active HBs subject to tax declaration. Of these, over 4,200 households earn annual revenue exceeding 500 million VND, while nearly 44,000 households earn revenue between 100 and 500 million VND. All HBs have transitioned and been committed to electronic tax declaration.

Proactive tax payment based on actual revenue

Switching from the lump-sum tax regime to a self-declaration system has raised questions and concerns among HBs during the implementation process, such as: What preparations are required? How should taxes be declared when revenue increases or decreases? In case a household business sells both at a physical store and through social media platforms such as Facebook, Shopee, or TikTok Shop, how will revenue from different channels be determined for tax purposes?

Sharing information about tax declaration regulations, Mai Son, Deputy Director of the Tax Department, emphasized that the tax sector has closely monitored developments and grasped the concerns of HBs. These concerns have been promptly explained and addressed by tax officials, although new questions may arise during each stage of implementation.

To ensure HBs declare taxes in accordance with regulations, Mai Son, Deputy Director of the Tax Department, recommended that they follow four basic steps: first, they should verify their electronic tax accounts and settings. Second, HBs record accounting data using prescribed forms and software provided by service providers depending on the scale and sector of each household business; third, they should complete the tax declaration (the first-quarter 2026 deadline is April 30, 2026; the tax authority has already opened a trial tax declaration portal without affecting operations of the HBs); and finally, HBs need to fulfill their tax payment obligations online, if any, in accordance with regulations. Currently, HBs can pay taxes online 24/7, making the process more convenient.

Mai Son, Deputy Director of the Tax Department, affirmed, "The tax sector has proactively prepared surveys, guidance, and training activities. We recently introduced a handbook to help HBs fulfill their tax obligations in the simplest way possible. The tax authorities, together with solution providers, tax consulting agents, and accounting consulting agents, are committed to continuing to accompany HBs until they become proficient and can perform tax declarations effectively on both the application platform and the tax authority’s portal.”

According to Decree No. 68, the revenue declared by HBs in 2026 will not be used as a basis for adjustment or retroactive collection for the lump-sum tax period of 2025.

By Ngoc Lien – Translated by Minh Hong, Thu Ha