Tax filing guidance for household businesses under the self-declaration and self-payment method

Tax filing guidance for household businesses under the self-declaration and self-payment method. The Tax Department issued Notice 05/CĐ-CT to inform taxpayers about tax policy and administration, including guidance on paying taxes using the self-declaration and self-payment method. In Notice 05/CĐ-CT, the Tax Department instructs household businesses to note that tax payments under the khoán (presumptive) method used before 2025 and the determined tax rate when transitioning to declared taxation from January 1, 2026 will apply; the tax authority will not reassess tax obligations for previous years using 2026 declared revenue, and will not penalize administrative violations for tax liabilities already fulfilled under the khoán method, except where authorities detect revenue concealment leading to underpayment. Note on filing deadlines: If filing tax declarations monthly, the declarations for January, February and March 2026 must be submitted to the directly managed tax authority no later than April 20, 2026. Additionally, with the goal of placing taxpayers at the center of service, the taxation sector has been aggressively reforming, moving from a management mindset to a collaborative approach. Accordingly, at a press briefing informing media outlets about new regulations related to tax policy and administration for household businesses, the Tax Department issued plans to disseminate information, provide timely support and guidance to household businesses, deploy information technology applications to assist them, and publish a handbook detailing how to perform tax obligations for household businesses in an accessible manner to facilitate easier search for information and compliance. To ensure smooth tax declarations under the self-declaration, self-payment method, the Department will continue to implement plans and coordinate measures to guide and support household businesses, especially in Q1 2026 — the key period for assisting taxpayers when they first declare under the self-declaration method. First, develop documents and support products to be posted on the Tax Department’s information portals and the business tax support portal, promptly reflecting changes in tax policy and law. Second, complete AI applications to assist taxpayers and effectively deploy AI applications on Etax Mobile and the business tax information portal. Third, finalize the Q&A handbook to address common questions and assist household businesses. Fourth, provide guidance and continue to “hand-hold” household businesses in recording accounting books and declaring accurately from the first declaration date as required. Fifth, continue to deploy Support Teams at localities and business areas to ensure timely and concrete guidance on tax filing, electronic invoicing, and electronic tax payments. Sixth, ensure assistance for household businesses to access unified guidance materials and IT solutions, prioritizing support for small businesses and those newly transitioning to the declaration method.