Tax declaration is an important and mandatory step for all business households and individuals from January 1, 2026 according to Decree 126/2020/ND-CP and Circular 80/2021/TT-BTC. The transition from lump-sum tax to tax by declaration method requires business owners to have a firm grasp of regulations, documents, payment deadlines and tax payment methods to avoid violations and legal risks.
In particular, 7 important notes in tax declaration will help business households fulfill their obligations accurately, including tax declaration documents, deadlines, forms of submission and handling when temporarily suspending operations. Refer to the details to protect your rights, optimize tax obligations and maintain compliance with the law.
Legal basis related to business household tax declaration
Before making tax declarations, business households need to grasp important legal bases to ensure that the declarations are in accordance with the law, avoiding errors and risks of being penalized. Below is a summary of the main relevant legal documents:
| Legal basis | Main content | Meaning for business tax declaration |
| Decree 126/2020/ND-CP | Regulations on tax management for business households and individual businesses. | Requiring business households to switch from lump-sum tax to tax declaration from January 1, 2026. |
| Circular 80/2021/TT-BTC | Detailed instructions on documents, declarations, appendices, deadlines and tax payment methods. | Help businesses declare taxes accurately, transparently and with complete records. |
| Tax Administration Law 2019 (Article 12) | Regulations on storing tax declaration records for at least 10 years. | Ensure legal rights and facilitate future tax audits and inspections. |
Summary of 7 notes to help business households declare taxes in accordance with the law
Accurate tax declaration is the key factor for business households to comply with the law, avoid errors and administrative fines. Below are 7 important notes that all business households need to master when making tax declarations:
- Prepare complete tax declaration documents: Business households need to ensure that the tax declaration (form 1/CNKD) and the appendix (form 1-2/BK-HDKD) are filled out completely and accurately, accurately reflecting the revenue, expenses and taxes incurred.
- Choose the right form of application: Choose to submit documents online via eTax or the National Public Service Portal to save time and costs. In case you cannot submit documents online, documents can be submitted directly at the one-stop department or by post.
- Submit your application to the right place: Tax declarations must be submitted to the Tax Department directly managing the business household to be processed quickly and avoid losing documents.
- Comply with filing and tax deadlines: Filing your monthly or quarterly returns on time helps avoid late filing penalties and ensures tax obligations are met in a timely manner.
- Additional declaration when errors are detected: In case of detecting errors, business households need to make additional declarations to adjust data, avoid violating the law and late payment penalties.
- Notify tax authorities when temporarily suspending business: Business households need to notify when temporarily suspending operations so that tax authorities can grasp the situation and determine tax declaration obligations during the suspension period.
- Keep tax declaration records according to law: Tax declaration records must be kept for at least 10 years according to Article 12 of the 2019 Law on Tax Administration, ensuring transparency and convenience for future audits and inspections.
Details of each note to help businesses declare taxes in accordance with the law
Before filing a tax return, a business household needs to understand each step, from preparing documents, choosing the form and place of filing, to complying with tax payment deadlines and obligations when temporarily suspending business. Understanding this process not only helps to file taxes accurately and legally, but also reduces the risk of being fined, while maintaining transparent records, making it convenient for future audits and financial management.
Tax declaration documents
Business households need to prepare tax declaration documents as follows:
- Tax declaration: Form No. 1/CNKD, fully declare revenue, expenses and taxes.
- Appendix of list: Form No. 1-2/BK-HDKD, detailing business activities for each type of goods and services.
Note: A complete tax declaration helps tax authorities accurately determine obligations, reducing the risk of late payment penalties according to Article 12, Decree 125/2020/ND-CP.
Form of tax declaration submission
Business households can choose from many forms of tax declaration submission depending on their conditions and access to technology:
- Online at: Electronic tax portal (eTax) or national public service portal.
- Directly: Submit at the one-stop department of the Tax Department or via the postal system.
Note: Prioritize online submission when possible, as this form helps minimize document risks and is convenient for additional declarations or data comparison with tax authorities in the future.
Where to submit tax returns
According to the provisions of Article 7, Circular 80/2021/TT-BTC:
- Tax declarations must be submitted to the Tax Department directly managing the business household or individual business.
- Identifying the correct place to submit your application ensures that it is processed quickly, avoiding loss and late submission penalties.
Deadline for submitting tax declarations
The deadline for submitting tax declarations is determined depending on the declaration method:
- Monthly declaration: No later than the 20th of the month following the tax liability.
- Quarterly declaration: No later than the last day of the first month of the next quarter in which the tax liability arises.
| Criteria | Monthly declaration | Quarterly declaration |
| Application deadline | 20th of the following month | Last day of the first month of the next quarter |
| Suitable for | Revenue fluctuates greatly, resulting in many taxes | Small business, low tax |
| Advantage | Accurate and timely tax management | Simple, less time consuming to declare |
| Disadvantages | Monthly declaration is a waste of time. | Risk of slow data and lack of timely updates |
Note: In case of additional filing, the corresponding tax payment deadline is the tax declaration deadline of the period with errors.
Tax payment deadline
Business households must pay taxes on time to comply with legal regulations and avoid administrative penalties. Specifically:
The tax payment deadline is determined as the last day of the tax return filing deadline.
- For example: If a business household declares taxes monthly and the deadline for submitting documents is the 20th of the following month, the tax payment deadline is also the 20th.
- If the declaration is made quarterly and the filing deadline is the last day of the first month of the following quarter, the tax payment deadline also coincides with that day.
In case of additional declaration: If a business household discovers an error and must make an additional declaration, the tax payment deadline will be the deadline for submitting the tax declaration for the period with the error.
Tax payment method
Business households have many options to fulfill their tax payment obligations, ensuring convenience and on-time payment, including:
- eTax Mobile Application: This application is developed by the General Department of Taxation, allowing business households to pay taxes anytime, anywhere via smartphone. Taxpayers can track the amount of tax payable, file status and receive automatic notifications from the tax authority. Using eTax Mobile helps reduce the risk of confusion and saves travel time compared to paying directly.
- Electronic Tax Portal (eTax): This is the official online platform of the tax authority, supporting tax payment, declaration and management of tax records. Business households can declare, pay taxes, look up information and store electronic records, convenient for future audits.
- National Public Service Portal: Business households can also pay taxes through the National Public Service Portal, integrated with the electronic tax system. This form is suitable for business households that already have an account on the public service portal and want to manage administrative obligations centrally on one platform.
Note: Prioritizing tax payments through online channels helps reduce costs, save time and increase transparency, while minimizing errors and the risk of late payment penalties.
Tax declaration obligation when temporarily suspending business
According to Clause 2, Article 8 of Circular 80/2021/TT-BTC, when a business household temporarily suspends operations, it must:
- Notice of temporary suspension of business to tax authorities.
- If the suspension lasts a full month/quarter, no tax declaration is required, except in cases where the suspension is not for the entire period.
Notifying temporary suspension of business and making tax declarations in accordance with regulations helps business households avoid administrative fines and maintain legal, transparent tax records, convenient for future inspections or audits.
Common mistakes and solutions when declaring business tax
In fact, during the tax declaration process, business households often encounter some common errors. Identifying and applying appropriate solutions helps avoid administrative fines, ensuring tax records are transparent and convenient for future audits. Below is a summary of common errors and how to fix them:
| Common mistakes | Describe | Solution |
| Errors in records and documents | Missing tax return, schedule attachment or invalid documents. | Check all declarations, appendices and documents before submitting; ensure information is accurate and consistent with accounting books. |
| False declaration of revenue, expense or tax figures | Wrong data entry, missing tax generating activities, wrong tax rate recording. | Cross-check revenue, expenses and taxes between accounting books and schedule appendices; use tax declaration software to reduce errors. |
| Late or untimely submission of application | Not sure about monthly or quarterly filing deadlines. | Plan tax declaration, remind and submit documents on time; prioritize online submission to ensure timeliness. |
| Error in additional declaration | Wrongly declared additional tax or not adjusting the tax payable. | Make additional declarations according to the arising period, adjust the corresponding tax amount; comply with Articles 10-12 of Circular 80/2021/TT-BTC. |
| No notice when temporarily suspending business | Business households temporarily suspend operations without notifying tax authorities, resulting in having to submit documents and being fined. | Notify the tax authorities promptly when temporarily suspending operations; if temporarily suspending for a full month/quarter, no declaration is required. |
Conclude
The new method of tax declaration is an important legal milestone, reshaping the way business households interact with tax authorities, towards professionalism and transparency in financial management. Mastering the regulations on documents (Form 1/CNKD and Appendix 1-2/BK-HDKD), accurate monthly/quarterly payment deadlines, and electronic tax payment methods are the foundation to avoid legal risks and late payment penalties.
Following the 7 core notes when declaring taxes will help businesses not only comply with the law but also optimize tax obligations, manage cash flow more effectively and maintain a transparent record for future tax audits. The initiative in learning and applying tax payment technology and carefully storing records is a clear demonstration of the responsibility of business owners.
To ensure that your tax declaration process is always absolutely accurate, updated with the latest legal changes and has optimal tax solutions for each specific case, seek support from leading experts. Contact MAN - Master Accountant Network today to receive accounting advice, auditing services and tax settlement Professional, helping you feel secure in developing your business.
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