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Giấy phép số 4978/GP-TTĐT do Sở Thông tin và Truyền thông Hà Nội cấp ngày 14 tháng 10 năm 2019 / Giấy phép SĐ, BS GP ICP số 2107/GP-TTĐT do Sở TTTT Hà Nội cấp ngày 13/7/2022.
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These days, millions of household businesses across the country are busy getting used to filing taxes under the new method.
Under the regulations, household businesses with annual revenue over 500 million VND must submit their tax declarations for January, February, and March no later than April 20 if filing monthly. If filing quarterly, the deadline is May 4, 2026—the first working day after the April 30 holiday.
However, not a few households are still confused when switching from the fixed turnover tax to declaration. The first quarter of this year is the initial phase of implementation for many households, and April is seen as the hinge point, when three mandatory items must be completed.
The household must prepare an inventory listing recording all inventory up to 31/12/2025, including goods without invoices or documents, and submit it together with the Q1 return to verify that the goods meet conditions for circulation in 2026.
The household must notify the account that will receive revenue from production and business before April 20 of this year. Households using a bank account registered in the name of the household business to separate funds can help the tax authority determine revenue more easily and limit risk.
Households are required to correctly determine revenue. The classification by revenue will determine filing obligations, the use of invoices, and the tax calculation method—helping household businesses avoid mistakes from the outset.
Premium gym chains are entering a “golden era” that is ending or already in decline, as rising operating costs collide with shifting consumer preferences toward more flexible, community-based ways to exercise. Long-term memberships are shrinking, margins are pressured by higher rents and facility expenses, and competition from smaller, more personalized…