{"id":4226,"date":"2026-01-14T14:05:22","date_gmt":"2026-01-14T07:05:22","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4226"},"modified":"2026-01-14T14:05:22","modified_gmt":"2026-01-14T07:05:22","slug":"ke-khai-thue-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/ke-khai-thue-ho-kinh-doanh\/","title":{"rendered":"Tax declaration for household businesses: Detailed instructions and important notes according to the latest regulations."},"content":{"rendered":"

Business tax filing is a method of calculating tax based on tax returns filed monthly or quarterly, and has been widely applied since... <\/span>Circular 40\/2021\/TT-BTC<\/span><\/a> It has taken effect. The shift from lump-sum tax to declaration-based tax helps to increase transparency in revenue, but also poses challenges regarding accounting capacity for individual business owners today.<\/span><\/p>\n

Filing business tax returns is not only a legal responsibility under the Tax Administration Law No. 38\/2019\/QH14, but also an opportunity to access electronic invoices and the digital economy. Understanding the regulations regarding documents and accounting records is crucial. <\/span>Circular 88\/2021\/TT-BTC<\/span><\/a> This is key to helping businesses avoid unnecessary administrative penalties.<\/span><\/p>\n

Mandatory tax filing requirements and implementation roadmap for household businesses.<\/b><\/h2>\n

According to Circular 40\/2021\/TT-BTC, not all business households are required to file tax returns. The boundary between lump-sum tax and tax declaration for business households is determined based on the revenue scale and specific business sector of each business unit.<\/span><\/p>\n

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Mandatory tax filing requirements and implementation roadmap for household businesses.<\/figcaption><\/figure>\n

Large-scale businesses are required to switch to the declaration-based method. This is a significant turning point that demands business owners have a more systematic and rigorous understanding of cost accounting and the management of input and output invoices than before.<\/span><\/p>\n

Criteria for identifying large-scale household businesses<\/b><\/h3>\n

Large-scale household businesses are defined based on a minimum revenue threshold from the preceding year. Once this threshold is reached, filing a household business tax return becomes a mandatory requirement to maintain legal business operations as stipulated by law.<\/span><\/p>\n\n\n\n\n\n\n
Summary table of criteria for identifying large-scale business households<\/b><\/caption>\n
Field of operation<\/b><\/td>\nRevenue of the previous year<\/b><\/td>\nNumber of workers (optional)<\/b><\/td>\n<\/tr>\n
Agriculture, forestry, and fisheries<\/span><\/td>\nOver 3 billion VND<\/span><\/td>\nOver 10 people<\/span><\/td>\n<\/tr>\n
Industry, construction<\/span><\/td>\nOver 3 billion VND<\/span><\/td>\nOver 10 people<\/span><\/td>\n<\/tr>\n
Trade and services<\/span><\/td>\nOver 10 billion VND<\/span><\/td>\nOver 10 people<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Benefits of proactively filing tax returns for household businesses.<\/b><\/h3>\n

Even if they haven't reached a large scale, household businesses can voluntarily register to declare taxes as household businesses. This makes it easier for household businesses to issue electronic invoices to corporate customers, thereby expanding cooperation and increasing competitiveness in the market.<\/span><\/p>\n

Accounting record system according to Circular 88\/2021\/TT-BTC<\/b><\/h2>\n

The biggest bottleneck when implementing tax declaration for household businesses is the accounting system. Unlike enterprises, household businesses only need to maintain seven simple types of ledgers, but absolute accuracy in data is required to calculate tax obligations.<\/span><\/p>\n

Below are the types of records that business households using the declaration method must maintain in full to provide explanations to the tax authorities during periodic or surprise inspections:<\/span><\/p>\n

List of 7 types of mandatory accounting ledgers<\/b><\/h3>\n

The record-keeping for filing taxes for household businesses must adhere to the principles of continuity and timeliness. The types of records include:<\/span><\/p>\n