On 5/3, the Government issued Decree 68/2026/ND-CP, stipulating new tax policies and tax administration for business households and individuals, effective immediately from the signing date.
Under the new regulations, business households and individuals who start operations in the first six months of the year and have actual revenue not exceeding 500 million dong must report their revenue from the start of operations until 30/6 to the tax authority by 31/7 of the same year. Revenue generated in the last six months of the year must be reported by 31/1 of the following year.
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Tieu thuong kinh doanh tai cho Ben Thanh, TP HCM, thang 3/2020. Anh: Quynh Tran
For those starting business in the last six months of the year with revenue not exceeding 500 million dong, the deadline for revenue notification is also 31/1 of the following year.
If cumulative revenue exceeds 500 million dong during operations, the business household must switch to quarterly tax declarations, starting from the quarter in which the revenue threshold is exceeded.
Individuals with income from real estate rental who directly declare their taxes can choose to file taxes twice a year or once annually. If filing twice, the first deadline for submission is 31/7, and the second is 31/1 of the following year. If filing once a year, the declaration must be submitted by 31/1 of the calendar year following the tax assessment year.
Additionally, during the transitional period for applying the new policy, business households and individuals who declare taxes monthly should note: tax declarations for January, February, and March 2026 must be submitted to their managing tax authority by 20/4/2026 at the latest.
| Deadline (latest) | Documents to be submitted |
| 20/1 | Submission of value added tax (VAT) declaration and personal income tax (PIT) declaration for 12/2025 (Clause 1, Article 44, Tax Administration Law 2019). |
| 30/1 | Payment of provisional corporate income tax (CIT) for QIV/2025 |
| 2/2 | Submission of VAT declaration for QIV/2025 (Clause 1, Article 44, Tax Administration Law 2019). |
| 20/2 | Submission of VAT declaration and PIT declaration for 1/2026 (Clause 1, Article 44, Tax Administration Law 2019). |
| 20/3 | Submission of VAT declaration and PIT declaration for 2/2026 (Clause 1, Article 44, Tax Administration Law 2019). |
| 31/3 | Submission of CIT finalization and PIT finalization for 2025 (Point a, Clause 2, Article 44, Tax Administration Law 2019) |
| 20/4 | Submission of VAT declaration and PIT declaration for 3/2026 (Clause 1, Article 44, Tax Administration Law 2019 and Clause 1, Article 1, Decree 91/2022/ND-CP). |
| 4/5 | Payment of provisional CIT for QI/2026 (Clause 1, Article 55, Tax Administration Law and Decree 91/2022/ND-CP). Submission of VAT declaration and PIT declaration for QI/2026 (Clause 1, Article 44, Tax Administration Law and Decree 91/2022/ND-CP). |
| 20/5 | Submission of VAT declaration and PIT declaration for 4/2026 (Clause 1, Article 44, Tax Administration Law 2019) |
| 22/6 | Submission of VAT declaration and PIT declaration for 5/2026 (Clause 1, Article 44, Tax Administration Law 2019) |
| 20/7 | Submission of VAT declaration and PIT declaration for 6/2026 (Clause 1, Article 44, Tax Administration Law 2019 and Clause 1, Article 1, Decree 91/2022/ND-CP) |
| 30/7 | Payment of provisional CIT for QII/2026 (Clause 1, Article 55, Tax Administration Law 2019). |
| 31/7 | Submission of VAT declaration and PIT declaration for QII/2026 (Clause 1, Article 44, Tax Administration Law 2019). |
| 20/8 | Submission of VAT declaration and PIT declaration for 7/2026 (Clause 1, Article 44, Tax Administration Law 2019). |
| 21/9 | Submission of VAT declaration and PIT declaration for 8/2026 (Clause 1, Article 44, Tax Administration Law 2019 and Clause 1, Article 1, Decree 91/2022/ND-CP). |
| 20/10 | Submission of VAT declaration and PIT declaration for 9/2026 (Clause 1, Article 44, Tax Administration Law 2019) |
| 30/10 | Payment of provisional CIT for QIII/2026 (Clause 1, Article 55, Tax Administration Law 2019). |
| 2/11 | Submission of VAT declaration and PIT declaration for QIII/2026 (Clause 1, Article 44, Tax Administration Law 2019). |
| 20/11 | Submission of VAT declaration and PIT declaration for 10/2026 (Clause 1, Article 44, Tax Administration Law 2019). |
| 21/12 | Submission of VAT declaration and PIT declaration for 11/2026 (Clause 1, Article 44, Tax Administration Law 2019 and Clause 1, Article 1, Decree 91/2022/ND-CP). |
Another important deadline is for preparing inventory lists of goods, machinery, and equipment. Business households with revenue of 3 billion dong or more in 2025, or those who choose to pay personal income tax based on taxable income multiplied by the tax rate from 2026, must identify and prepare an inventory list of goods, machinery, and equipment as of 31/12/2025. This list must be submitted to the tax authority along with their QI/2026 tax declaration. For those filing monthly, the inventory list must be submitted by 20/4/2026 at the latest.
According to the tax authority, clearly defining these deadlines for declaration and revenue notification aims to increase transparency in tax administration for business households, helping taxpayers proactively fulfill their financial obligations in accordance with regulations.
Minh Ngoc
