On March 5, 2026, the Minister of Finance issued Circular No. 18/2026/TT-BTC regulating tax administration dossiers and procedures for business households and business individuals, which includes guidelines for business households on revenue reporting and tax declaration.
=> See more: Business households with an annual revenue of under 500 million VND are not required to pay Value-Added Tax
Business households and business individuals that are not subject to Value-Added Tax (VAT) and are not required to pay Personal Income Tax (PIT) (including newly established business households and business individuals) shall report their actual revenue incurred during the year and declare other taxes using Form No. 01/TKN-CNKD issued together with this Circular.
For business households and business individuals subject to PIT payment under the method of tax rate multiplied (x) by taxable revenue, the tax declaration dossier for VAT, PIT, and other taxes shall be the Declaration Form No. 01/CNKD issued together with this Circular.
Image 1. Guide for Business Households on Revenue Reporting and Tax Declaration_Hotline: 0972118764
For business households and business individuals subject to Personal Income Tax payment under the method of taxable income multiplied (x) by the tax rate:
The tax declaration dossier for Value-Added Tax, Personal Income Tax, and other taxes during the year shall be the Declaration Form No. 01/CNKD issued together with this Circular.
The Personal Income Tax finalization dossier shall be the Personal Income Tax Finalization Declaration Form No. 02/CNKD-TNCN-QTT issued together with this Circular.
=> See more: New Minimum Wage Applicable to Employees from 01 January 2026
Image 2. Guide for Business Households on Revenue Reporting and Tax Declaration_Hotline: 0972118764
Currently operating business households and business individuals with a revenue of 500 million VND or less shall submit the Notification of bank account/e-wallet numbers using Form No. 01/BK-STK issued together with this Circular no later than April 20, 2026.
Currently operating business households and business individuals with a revenue exceeding 500 million VND shall submit the Notification of bank account/e-wallet numbers using Form No. 01/BK-STK issued together with this Circular, along with their first tax declaration of 2026.
Newly established business households and business individuals shall submit the Notification of bank account/e-wallet numbers using Form No. 01/BK-STK issued together with this Circular, along with the revenue notification or their first tax declaration of 2026.
Upon any changes to their bank account/e-wallet information, business households and business individuals shall notify the tax authority in accordance with the law on tax administration.
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