On May 13, 2026, the Minister of Finance issued Circular No. 50/2026/TT-BTC amending and supplementing several provisions of Circular No. 18/2026/TT-BTC regulating tax administration dossiers and procedures for business households and individual businesses.
Image 1: "Replacement of Multiple Business Household Tax Forms from May 13, 2026 "
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What does Circular No. 50/2026/TT-BTC regulate?
TIn essence, Circular No. 50/2026/TT-BTC further specifies the types of dossiers and processing procedures related to tax administration activities for business households and individual businesses, including:
Revenue notification
Tax declaration
Tax payment
Tax refund
Notification of business locations
Temporary suspension and termination of business operations
List of 35 occupational diseases eligible for social insurance from February 15, 2026
These contents are designed to standardize the implementation of administrative procedures and dossiers for business households and individual businesses in accordance with the current tax administration framework.
Image 2. "Replacement of Multiple Business Household Tax Forms from May 13, 2026 "
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Replacement of Multiple Business Household Tax Forms from May 13, 2026
The list of newly replaced forms includes:
- Form No. 01/TKN-CNKD – Tax registration declaration for individual businesses;
- Form No. 01/CNKD – Tax declaration for business households and individual businesses;
- Form No. 01/BĐS – Declaration for real estate transfer activities;
- Form No. 02/BK-KTBĐS – Real estate tax calculation schedule.
Business households and individual businesses currently operating with annual revenue of VND 1 billion or less, which have not yet submitted the tax declaration dossier for the first quarter of 2026 or have not yet submitted the notification of bank account/e-wallet account number as prescribed in Circular No. 18/2026/TT-BTC, must submit the notification of bank account/e-wallet account number using Form No. 01/BK-STK issued together with Circular No. 18/2026/TT-BTC no later than July 31, 2026.
Previously, the Government issued Decree No. 141/2026/NĐ-CP amending and supplementing Decree No. 68/2026/NĐ-CP on tax policies applicable to business households and individual businesses, as well as Decree No. 320/2025/NĐ-CP detailing a number of articles and measures for the implementation of the Law on Corporate Income Tax.
This Decree provides guidance on the policy to increase the taxable revenue threshold for business households under the Law amending and supplementing several articles of the Law on Personal Income Tax, the Law on Value-Added Tax, the Law on Corporate Income Tax, and the Law on Special Consumption Tax (Law No. 09/2026/QH16), which was passed by the National Assembly on April 24, 2026.
Under Decree No. 141/2026/NĐ-CP, the Government replaced the phrase “VND 500 million” with “VND 1 billion” in Article 3, Article 4, Clause 1 Article 8, Article 9, Article 10, Clause 3 Article 11, Clauses 1 and 2 Article 12, Clause 4 Article 17, and Clause 3 Article 18 of Decree No. 68/2026/NĐ-CP.
Accordingly, the latest taxable revenue threshold for business households is VND 1 billion per year instead of VND 500 million per year as previously regulated. This new regulation takes effect from January 1, 2026.
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