Official dispatch No. 4613/CT-CS issued by the Vietnam Tax Department on October 22, 2025 regarding tax declaration for business individuals, especially those who generate revenue from property rental. This is an important document, providing detailed guidance on legal regulations, taxable revenue levels, tax declaration responsibilities and tax filing forms.
Official dispatch No. 4613/CT-CS is the main content of this article, aiming to help individuals and business households grasp the regulations, avoid legal risks and fulfill tax obligations in accordance with the law.
Overview of Official Dispatch No. 4613/CT-CS
Official Letter No. 4613/CT-CS was issued to guide individuals and business households on tax declaration regulations when generating revenue from property leasing. Specifically, this document states:
- Taxable entity
- Non-taxable turnover threshold
- Tax declaration responsibility
- Form of tax declaration and submission
- Application to support electronic tax declaration
The letter emphasizes that tax returns must be truthful, accurate and timely, and provides guidance on new forms and methods of filing.
Comparison before and after January 1, 2026 according to Official Dispatch No. 4613/CT-CS
Official Letter No. 4613/CT-CS has introduced a number of important changes in tax policies applicable to individuals leasing assets, especially from January 1, 2026. These changes are mainly related to the non-taxable revenue threshold, applicable declaration forms, and declaration forms. To help individuals and business households easily grasp the differences and prepare to comply with the regulations, the table below will summarize the comparison before and after January 1, 2026 according to Official Letter No. 4613/CT-CS in a clear and intuitive manner.
| Content | Before January 1, 2026 | From January 1, 2026 |
| Non-taxable turnover threshold | 100 million/year | 200 million/year |
| Tax return form | 01/CNKD | 01/TTS (upgrade soon) |
| Declaration period | Payment times / year | Payment times / year |
| Submission form | Direct / eTax | Direct / eTax |
Taxable subjects according to Official Dispatch No. 4613/CT-CS
Official Letter No. 4613/CT-CS clearly stipulates that individuals with revenue from property leasing activities will be subject to declaration and tax payment according to the law. For ease of monitoring and application, the table below summarizes in detail the types of property leasing that are subject to tax according to the guidance in Official Letter No. 4613/CT-CS:
| Rental type | Asset Classification | Note |
| Real estate for rent | Houses, premises, shops, factories, warehouses | Accommodation services not included |
| Vehicle, machinery and equipment rental | Vehicles and equipment for rent without operator | If there is an operator → switch to service operation |
| Other property leasing | Assets not included in the above two groups | No additional services included |
Non-taxable revenue threshold according to Official Dispatch No. 4613/CT-CS
One of the important contents stated in Official Dispatch No. 4613/CT-CS is the revenue level below the taxable threshold:
- Annual revenue from business activities under 100 million VND will not be subject to VAT and will not have to pay personal income tax.
- From January 1, 2026, this threshold will be raised to VND 200 million/year.
This means that if an individual only rents out a small number of properties with a turnover below the above threshold, they do not need to declare. VAT and PIT, but must still keep complete records to prove revenue when the Tax authority inspects.
Responsibility for tax declaration according to Official Dispatch No. 4613/CT-CS
Official dispatch No. 4613/CT-CS emphasizes that individuals and business households are responsible for:
- Accurate, honest and complete tax declaration
- Submit tax returns on time
- Be responsible before the law for the accuracy and honesty of tax records
This means that tax declaration is not only an administrative obligation but also a legal responsibility. Individuals who violate the law may be subject to administrative sanctions or prosecution according to regulations.
Tax declaration form according to Official Dispatch No. 4613/CT-CS
According to Official Dispatch No. 4613/CT-CS, tax declaration is made based on the provisions at:
- Article 11 Circular No. 40/2021/TT-BTC
- Article 13 Circular No. 40/2021/TT-BTC
Individuals and businesses can choose:
- Payment by installment declaration: applies when individuals receive rent in installments.
- Annual reporting period: applies to total annual revenue.
These tax declarations can be submitted directly to the Tax authority or through the Electronic Tax application (eTax Mobile).
Application to support electronic tax declaration according to Official Dispatch No. 4613/CT-CS
The Tax Department has developed the eTax Mobile application to support individuals and business households in declaring taxes more easily. According to Official Dispatch No. 4613/CT-CS, this application:
- Support for declaring property lease declarations with payment and annual declaration periods.
- Support for declaring Form 01/CNKD for business households and individual businesses.
- In the coming time, it will be upgraded to support Form 01/TTS declaration for property lease according to new regulations.
This application helps individuals save time, reduce errors and ensure proper tax filing.
Tax declaration steps according to Official Dispatch No. 4613/CT-CS
To make tax declarations in accordance with the instructions in Official Letter No. 4613/CT-CS dated October 22, 2025, individuals with income from property rental should follow the 5-step process below. A brief introduction before going into each step in detail helps you understand the purpose of each step and the data you need to focus on collecting.
Determining revenue from property rental
Before declaring, individuals need to clearly understand the total revenue generated from each rental contract. This helps to accurately determine the tax payable and choose the appropriate declaration period. The implementation guide includes 3 steps:
- Make a detailed list of each rental contract.
- Specify information: property type, rental period, payment amount, payment method, tenant.
- Summarize revenue by reporting period (payment or year).
Check revenue threshold
After determining the revenue, the next step is to compare it with the tax threshold according to the official dispatch.
- Before January 1, 2026: revenue ≤ 100 million VND/year → not subject to VAT and personal income tax
- From January 1, 2026: revenue ≤ 200 million VND/year → not subject to VAT and personal income tax.
- If exceeding the threshold, individuals must declare and pay taxes according to regulations.
Prepare declaration documents
Before submitting, individuals need to prepare complete documents, ensuring honest and accurate declaration. The preparation steps are as follows:
- Identify the declaration form: currently using Form 01/CNKD, will upgrade to Form 01/TTS in the near future.
- Prepare accompanying documents: contract, receipt/receipt, bank statement, invoice (if any), documents proving exemption (if applicable).
Submit tax return
After preparing the documents, individuals submit the documents according to regulations. How to do it:
- Submit directly to the Tax Office or via eTax / eTax Mobile.
- Check the filing deadline according to the reporting period (payment or yearly).
- Keep your tax receipt (PDF/photo or physical receipt).
- If there are any errors, make adjustments according to the instructions of the Tax authorities.
Record keeping
Finally, the records need to be kept for comparison when the Tax authority inspects. Storage instructions:
- Keep all records for at least 5 years: declarations, contracts, receipts, revenue statements, bank statements.
- Arrange files by year and contract for easy searching.
- Digitize documents (PDF/photo) to prevent loss and facilitate retrieval.
Example of tax declaration according to Official Dispatch No. 4613/CT-CS
To help individuals easily visualize how to declare taxes according to Official Letter No. 4613/CT-CS, below are some practical examples. These examples clearly demonstrate two common situations: one is revenue below the taxable threshold and the other is revenue exceeding the taxable threshold. Thereby, individuals can grasp the process of declaring, paying taxes and keeping records in accordance with regulations, avoiding legal risks and fully complying with tax obligations.
Example 1: Individual A rents out premises – revenue below tax threshold
Example name: “Premises for rent under 200 million VND”
Individual A leases out an office space throughout 2026, with total revenue of 180 million VND.
According to Official Letter No. 4613/CT-CS, from January 1, 2026, revenue under VND 200 million/year will not be subject to VAT and PIT. However, individual A still has to:
- Declare revenue on eTax Mobile application, select annual declaration period.
- Keep the declaration records as evidence if the Tax authority requests an inspection.
Meaning: This is a typical example of a small revenue case that still needs to be declared to ensure transparency and compliance with legal regulations.
Example 2: Individual B rents out a factory – revenue exceeds the taxable threshold
Example name: "Factory for rent exceeds 200 million VND"
Individual B leases a factory with total revenue in 2026 of VND 250 million, exceeding the threshold of VND 200 million according to Official Dispatch No. 4613/CT-CS.
In this case, individual B must perform the following steps:
- Declare tax declaration according to Form 01/TTS (or Form 01/CNKD if not upgraded).
- Calculate and pay personal income tax and VAT according to regulations.
- Keep records of documents, contracts, and payment receipts for comparison with the Tax authorities if necessary.
Meaning: This is an example of a case where revenue exceeds the threshold, forcing individuals to pay full taxes and comply with the tax declaration process according to Official Dispatch No. 4613/CT-CS.
Important note according to official dispatch no. 4613/CT-CS
Official Letter No. 4613/CT-CS emphasizes a number of important points that individuals need to pay attention to when declaring taxes on property leasing activities. Understanding these notes will help to declare fully and honestly, avoid legal risks and comply with current regulations. The table below summarizes important notes and application instructions:
| Important Note | Application instructions |
| Full and honest tax declaration | Individuals must not make false, omitted or fraudulent declarations; all declared information must accurately reflect actual revenue from property rentals. |
| Keep records even when below the tax threshold | Revenue below the threshold (≤ 200 million/year from 2026) must still keep records to prove if the Tax authority requests an inspection. |
| Use electronic filing | Filing via eTax / eTax Mobile reduces the risk of error, saves time, and provides electronic receipts as proof. |
| Monitor system updates | The Tax Authority will upgrade the system to support the new declaration Form 01/TTS; individuals need to monitor to declare correctly when it is applied. |
Conclude
Official Letter No. 4613/CT-CS dated October 22, 2025 is an important document to help individuals and business households clearly understand their tax declaration obligations when generating revenue from property leasing. Following the instructions of the official letter will help individuals avoid legal risks, ensure honest, complete and timely declaration according to the regulations of the Tax authority.
The application of Official Letter No. 4613/CT-CS also helps to optimize the declaration process through the eTax Mobile application, saving time, minimizing errors and making it convenient to keep records proving revenue. This is an important step for every individual to fulfill their tax obligations effectively, transparently and legally.
To ensure tax settlement, tax reporting, tax consulting and audits are performed accurately, MAN provides comprehensive services for individuals and businesses. With a team of experienced experts, MAN helps you declare, settle and audit quickly, in compliance with Official Letter No. 4613/CT-CS and current legal regulations. Contact MAN today for tax advice and auditing services Professional, minimize risks and optimize business benefits.
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
