According to the department's guidance, taxpayers can access the online tax portal at https://dichvucong.gdt.gov.vn and select "Login". Household businesses can log in using either their electronic tax account or their electronic identification account.

When logging in with an electronic tax account, they need to enter their tax code, password, and verification code, then select "Login". If using an electronic identification account, users should enter their personal identification number (citizen identity card number) and VNeID account password, followed by the OTP sent to the registered phone number in their VNeID account.

After successfully logging in, household businesses select "Administrative Procedures", choose the declaration form "01/CKND - Tax Declaration for Business Individuals (TT40/2021)", and then click "Search".

Next, taxpayers choose to submit their documents at tax code 1.011022 and select "Tax Declaration for Business Individuals (TT40/2021)", then click "Continue". Household businesses then select the declaration form "01/CKND - Tax Declaration for Business Individuals (TT40/2021)" and click "Continue".

In the following steps, taxpayers select their business location, choose their tax filing method (monthly or quarterly), check the box "HKD, CNKD paying taxes according to the declaration method", and fill in all the required information in the 01/CKND form and appendix 01-2/BK-HKD. After completing the information, taxpayers select "Complete".

Since 1/6, household businesses with annual revenue over 1 billion VND in certain sectors (food and beverage, hospitality, retail, passenger transport, cosmetics, entertainment, etc.) have been required to use electronic invoices generated from cash registers connected to the tax authorities. The tax sector estimates that approximately 37,000 households and individual businesses will transition to paying taxes based on actual revenue instead of the previous lump-sum method.

During the initial transition phase, many household businesses have raised questions. The tax authorities have provided information and addressed concerns for businesses switching to the actual revenue declaration method.

Quynh Trang