Thông tư 18/2026/TT-BTC hồ sơ thủ tục quản lý thuế hộ kinh doanh cá nhân kinh doanh mới nhất

CIRCULAR

DOCUMENTATION AND PROCEDURES FOR TAX ADMINISTRATION APPLICABLE TO HOUSEHOLD BUSINESSES AND INDIVIDUAL BUSINESSES

Pursuant to the Law on Tax Administration No. 108/2025/QH15;

Pursuant to the Law on Value-added Tax No. 48/2024/QH15, amended by Law No. 149/2025/QH15;

Pursuant to the Law on Personal Income Tax No. 109/2025/QH15;

Pursuant to the Government’s Decree No. 68/2026/ND-CP dated March 05, 2026 on tax policies and tax administration applicable to household businesses and individual businesses;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 on functions, tasks, powers and organizational structure of the Ministry of Finance, amended by the Government’s Decree No. 166/2025/ND-CP dated June 30, 2025;

At the request of the Director of Department of Taxation;

The Minister of Finance promulgates the Circular on documentation and procedures for tax administration applicable to household businesses and individual businesses.

Article 1. Scope

This Circular provides for documentation and procedures for revenue notification, tax declaration, tax payment, tax refund, business location notification, business suspension and termination of household businesses and individual businesses prescribed in Clause 4 Article 13 of the Law on Tax Administration, Articles 8, 11, 12 of the Government’s Decree No. 68/2026/ND-CP dated March 05, 2026 on tax policies and tax administration applicable to household businesses and individual businesses.

Article 2. Regulated entities

1. Taxpayers that are household businesses and individual businesses.

2. Tax authorities and tax officials.

3. Other state agencies, organizations and individuals relevant to fulfillment of tax obligations of household businesses and individual businesses.

Article 3. Business location notification

1. Household businesses and individual businesses shall send notifications of establishment of business locations, change of business locations, suspension and termination of business locations to the supervisory tax authority of the business location as prescribed in Point dd Clause 4 Article 8 of Decree No. 68/2026/ND-CP using form No. 01/TB-DDKD enclosed herewith.

2. Tax authorities shall send notifications to taxpayers using Form No. 02/TB-DDKD enclosed herewith.

Article 4. Documentation for revenue notification and tax declaration

1. Documentation for revenue notification and tax declaration by household businesses and individual businesses

a) Household businesses and individual businesses not subject to value-added tax (VAT) and personal income tax (PIT), including new household businesses and individual businesses, shall submit notifications of actual revenue generated in the year and declare other taxes using Form No. 01/TKN-CNKD enclosed herewith.

b) Household businesses and individual businesses calculating PIT by multiplying assessable revenue by a PIT rate ("revenue-based PIT") shall declare VAT, PIT and other taxes using Form No. 01/CNKD enclosed herewith.

c) Household businesses and individual businesses calculating PIT by multiplying assessable income by a PIT rate ("income-based PIT") shall:

- b) Declare VAT, PIT and other taxes using Form No. 01/CNKD enclosed herewith.

- Settle PIT using Form No. 02/CNKD-TNCN-QTT enclosed herewith.

d) Operating household businesses and individual businesses prescribed in Point b Clause 4 Article 17 of Decree No. 68/2026/ND-CP shall send notifications of their account/digital wallet numbers using Form no. 01/BK-STK enclosed herewith by April 20, 2026.

Operating household businesses and individual businesses prescribed in Point a Clause 4 Article 17 of Decree No. 68/2026/ND-CP shall send notifications of their account/digital wallet numbers using Form no. 01/BK-STK enclosed herewith by April 20, 2026 together with the first tax declaration of 2026.

New household businesses and individual businesses shall send notifications of their account/digital wallet numbers using Form no. 01/BK-STK enclosed herewith by April 20, 2026 together with the first revenue notification or tax declaration of 2026.

When changing account/digital wallet numbers, household businesses and individual businesses shall send notifications to tax authorities in accordance with tax administration laws.

2. Documentation for declaration of VAT and PIT withheld and paid by organizations and individuals on behalf of taxpayers

a) Organizations declaring and paying tax on behalf of individuals having business cooperation with them shall use Form No. 01/TCKT and Form No. 01/BK-KTHTKD enclosed herewith.

b) Organizations declaring and paying tax on behalf of individuals leasing real estate, except accommodation business, shall use Form No. 01/TCKT and Form No. 02/BK-KTBDS enclosed herewith.

c) For lottery, insurance, multi-level marketing enterprises paying commissions to individuals who directly sign contracts to sell their products at fixed prices; insurers paying accumulated of life insurance and other voluntary insurance, documentation includes:

- Form No. 01/XSBHDC enclosed herewith.

- Form No. 01/BK-XSBHDC enclosed herewith (list of individuals earning revenues from lottery, insurance, multi-level marketing activities) together with the tax declaration form of the last month or quarter of the tax year.

3. Individuals who directly sign contracts to act as agents selling at fixed prices for lottery tickets, insurance, or multi-level marketing products and have not had tax withheld and paid in the year shall declare tax using Form No. 01/TKN-CNKD enclosed herewith.

4. Individuals leasing out real estate and directly declare tax shall use Form No. 01/BDS and Form No. 01/BK-BDS enclosed herewith.

Article 5. Tax refund claims

1. Household businesses and individual paying revenue-based PIT shall use Form No. 01/TKN-CNKD enclosed herewith claim tax refund.

2. Household businesses and individual paying income-based PIT shall use Form No. 02/QTT-TNCN-CNKD enclosed herewith claim tax refund.

Article 6. Receiving, classifying, processing tax refund claims

1. Tax authorities shall receive, classify and process tax refund claims of household businesses and individual businesses in accordance with tax administration laws.

2. Tax authorities shall issue tax refund decisions or tax refund and offsetting as per regulations.

3. Tax authorities shall send orders for return of state budget revenues or return and offsetting of state budget revenues to local State Treasury branches, which will process the return and transfer documents to State Treasury holding such revenues for refunding tax to taxpayers.

Article 7. Returning tax refund results

Tax authorities shall send tax refund decisions, appendices specifying the amounts of overpaid tax, late payment interest and fines eligible for refund (if any) to taxpayers and relevant organizations. If tax refund is rejected, tax authorities shall send notifications of rejection to the claimants in accordance with Circular No. 80/2021/TT-BTC of the Minister of Finance elaborating the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP.

Article 8. Transition clauses

1. In the case specified in Clause 3 Article 18 of Decree No. 68/2026/ND-CP, supplementary declaration may be made using Form No. 01/TTS (declaration of tax on asset lease) enclosed with Circular No. 40/2021/TT-BTC for actual revenue generated in 2025, and Form No. 01/BDS (declaration of tax on real estate lease) for revenue generated in 2026.

2. If tax has been declared and paid in accordance with Circular No. 40/2021/TT-BTC, no further adjustment is required. If tax has not been declared, the documentation and procedures shall apply and penalties will not be imposed.

3. Household businesses and individual businesses shall prepare the list of inventory, machinery and equipment prescribed in Clause 4 Article 18 of Decree No. 68/2026/ND-CP using Form No. 01/BK-HTK enclosed herewith.

Article 9. Effect

1. This Decree enters into force from the day on which it is signed.

2. This Circular replaces Circular No. 40/2021/TT-BTC dated June 01, 2021 of the Minister of Finance providing guidance on VAT, PIT and tax administration of household businesses and individual businesses; Circular No. 100/2021/TT-BTC dated November 15, 2021 of the Minister of Finance on amendments to Circular No. 40/2021/TT-BTC.

3. In cases where the legislative documents referred to in this Circular are amended or replaced, the newest documents shall apply.

4. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for settlement./.