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On August 5, 2026, the Ministry of Finance issued Consolidated Document No. 24/2026/VBHN-TT-BTC, consolidating Circular No. 18/2026/TT-BTC and its subsequent amendments and supplements into a single reference document. This is the key document to consult when fulfilling tax obligations for household businesses and individual businesses under the current regulations. The following section summarizes the key provisions that household and individual businesses need to understand and apply correctly from their next tax filing period onward.
1. Background to the new household business tax regulations
The Consolidated Document No. 24/2026/VBHN-TT-BTC dated August 5, 2026 consolidates Circular No. 18/2026/TT-BTC dated March 5, 2026 with the two amending and supplementing circulars, Circular No. 50/2026/TT-BTC dated May 13, 2026 and Circular No. 89/2026/TT-BTC dated July 1, 2026, issued by the Minister of Finance. The new regulations also officially replace Circular No. 40/2021/TT-BTC and Circular No. 100/2021/TT-BTC.
The legal basis for the document includes Law on Tax Administration No. 108/2025/QH15, Law on Value-Added Tax No. 48/2024/QH15 (as amended and supplemented by Law No. 149/2025/QH15), Law on Personal Income Tax No. 109/2025/QH15, and Decree No. 68/2026/ND-CP dated March 5, 2026 of the Government on tax policies and tax administration for household businesses and individual businesses.
The most important point regarding its effect is that the new household business tax regulations completely replace Circular No. 40/2021/TT-BTC and Circular No. 100/2021/TT-BTC. This article summarizes the key contents of the new regulations, helping household businesses and individual businesses quickly understand and properly fulfill their tax obligations under the current regulations.
2. Scope and applicable subjects
2.1. Scope of regulation
The document provides detailed guidance and regulations on tax dossiers for household businesses and procedures related to the fulfillment of tax obligations, including revenue notifications, tax declaration and payment, tax refunds, business location notifications, temporary suspension, and termination of business activities, based on Clause 6, Article 13 of Law on Tax Administration No. 108/2025/QH15 and Articles 8, 11, and 12 of Decree No. 68/2026/ND-CP of the Government on tax policies and tax administration for household businesses and individual businesses.
These regulations serve as the basis for household business tax declaration procedures, household business tax refund procedures, and other activities related to household business tax administration and individual business tax administration under current regulations.
2.2. Applicable subjects
The regulations on household business tax and individual business tax apply to three main groups:
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Household businesses and individual businesses fulfilling their tax obligations in accordance with regulations.
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Tax authorities and tax officials responsible for tax administration, receiving and processing tax dossiers.
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Other relevant authorities, organizations, and individuals involved in the fulfillment and administration of tax obligations of household businesses and individual businesses.
Accordingly, when preparing tax dossiers for household businesses, taxpayers need to identify the appropriate tax matter and corresponding procedure in order to use the correct household business tax declaration form and other required forms under current regulations.
3. Business location notification and household business tax declaration procedures
3.1. Business location notification
Household businesses and individual businesses must notify the directly managing tax authority when establishing, changing information, temporarily suspending, or terminating operations at a business location.
The notification must be submitted using Form No. 01/TB-ĐĐKD issued together with the Circular. After receiving and updating the information, the tax authority will send the result to the taxpayer using Form No. 02/TB-ĐĐKD.
Therefore, when there are changes related to a business location, taxpayers should proactively update the information and prepare complete tax dossiers for household businesses using the prescribed forms.
3.2. Revenue notification dossier and tax declaration forms by tax payment method
One key point to note when carrying out household business tax declaration procedures is that tax declaration forms are divided according to the applicable tax calculation method. Household businesses and individual businesses need to determine the correct method before preparing their tax dossiers.
Specifically:
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Not subject to VAT and not required to pay PIT: Household businesses and individual businesses, including newly established businesses, must notify their actual revenue generated during the year and declare other taxes using Form No. 01/TKN-CNKD.
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Paying PIT under the tax rate multiplied by taxable revenue method: VAT, PIT, and other applicable taxes must be declared using Form No. 01/CNKD.
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Paying PIT under the taxable income multiplied by tax rate method: Tax must be declared during the year using Form No. 01/CNKD, with PIT finalized using Form No. 02/CNKD-TNCN-QTT.
Incorrectly determining the tax calculation method may result in the wrong tax declaration form being used and the dossier having to be amended. Therefore, the first step in household business tax administration is to correctly determine the applicable tax calculation method so that the appropriate household business tax declaration form and tax dossier can be prepared.
3.3. Notification of bank accounts, e-wallets, and applicable deadlines
In addition to preparing tax dossiers for household businesses and carrying out tax declarations, household businesses and individual businesses must also notify the tax authority of their bank account and e-wallet information using Form No. 01/BK-STK.
The notification deadlines are determined based on each taxpayer group:
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Revenue exceeding VND 1 billion: For the group specified in Point b, Clause 4, Article 17, the notification must be submitted no later than April 20, 2026.
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Revenue of VND 1 billion or less: For the group specified in Point a, Clause 4, Article 17, the notification must be submitted together with the first tax return of 2026.
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Newly established household businesses and individual businesses: The notification must be submitted together with the Revenue Notification or the first tax return of the year.
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Changes to bank account or e-wallet information: The information must be updated and re-notified to the tax authority in accordance with household business tax administration regulations.
This obligation is directly linked to actual cash receipts. For household businesses selling through e-commerce platforms, bank accounts used to receive reconciliation payments and e-wallets used for payment are also subject to notification requirements.
4. Tax refund dossiers and procedures for household businesses
4.1. Dossier for requesting a refund of overpaid tax
One notable point in the household business tax refund procedure is that taxpayers do not need to submit a separate tax refund application. The tax refund dossier is determined based on the tax return corresponding to the tax calculation method applied by the household business or individual business:
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Paying PIT under the tax rate multiplied by taxable revenue method: The tax refund request dossier is the tax return using Form No. 01/TKN-CNKD.
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Paying PIT under the taxable income multiplied by tax rate method: The tax refund request dossier is the tax finalization return using Form No. 02/CNKD-TNCN-QTT.
Therefore, rather than preparing a dossier only when a tax refund arises, household businesses should ensure that the figures in their tax dossiers for household businesses are fully and accurately declared from the outset.
4.2. Process for receiving, processing, and returning results
The household business tax refund procedure consists of three steps:
Step 1: Receipt and processing of the dossier: The tax authority receives, classifies, and processes the dossier, then issues a Tax Refund Decision or a Tax Refund Decision combined with offsetting against state budget revenues.
Step 2: Transfer to the State Treasury: The tax authority sends a Refund Order or a Refund Order combined with offsetting against state budget revenues to the State Treasury for accounting and payment to the taxpayer.
Step 3: Return of results: The tax authority sends the Tax Refund Decision or Notice of Tax Refund Ineligibility to the taxpayer in accordance with regulations.
As the tax refund dossier is based on the tax return already submitted, the quality of the declared data directly affects the refund process. In particular, for household businesses selling through e-commerce platforms, revenue figures should be reconciled with data from the platforms and receiving bank accounts to minimize discrepancies when the tax authority reviews the dossier.
5. Transitional provisions and effectiveness
5.1. Handling tax dossiers declared under previous regulations
For dossiers that have already been declared and tax paid under Circular No. 40/2021/TT-BTC, household businesses and individual businesses are not required to amend or re-file them. Where tax has not yet been declared, household businesses must follow the dossiers and procedures under the new Circular and will not be subject to penalties for this transitional period.
Accordingly, household businesses should review their tax dossiers for household businesses to identify completed filings and obligations that must be fulfilled under the current regulations.
5.2. Inventory, machinery and equipment statement and effectiveness
Household businesses and individual businesses that in 2025 paid tax under the presumptive tax or declaration method, with revenue of VND 3 billion or more, or that from 2026 choose to pay PIT under the taxable income multiplied by tax rate method, must prepare and submit the Inventory, Machinery and Equipment Statement using Form No. 01/BK-HTK.
This is an important requirement in household business tax administration, particularly for larger-scale businesses and those changing their tax calculation method.
Circular No. 18/2026/TT-BTC took effect from the date of issuance and replaced Circular No. 40/2021/TT-BTC and Circular No. 100/2021/TT-BTC. Where the referenced legal documents are subsequently amended, supplemented, or replaced, the latest applicable documents shall apply.
6. Summary table of forms and key implementation notes
All tax dossiers for household businesses currently revolve around seven key forms. The table below provides a quick reference before each tax filing period:
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Form no.
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Content
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Notification of establishment, changes to information, temporary suspension, or termination of operations at a business location
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Notification from the tax authority on updating business location information
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Revenue notification / Annual tax return
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Tax return for household businesses and individual businesses
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Personal income tax finalization return
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Notification of bank account and e-wallet information
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Tax return submitted on behalf of the taxpayer by an organization
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Detailed statement appendix for household businesses and individual businesses
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Inventory, machinery and equipment statements of household businesses and individual businesses
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Accordingly, there are five things that should be addressed immediately:
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Determine the correct taxpayer group and tax payment method (based on revenue, tax rate, or taxable income) to select the applicable tax return form.
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Note the deadlines for notifying bank account/e-wallet information: no later than April 20, 2026 for the group with revenue exceeding VND 1 billion; together with the first tax return of the year for the remaining groups.
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Review the requirement to prepare the Inventory, Machinery and Equipment Statement (Form 01/BK-HTK) if subject to the transitional provisions under Clause 4, Article 18 of Decree No. 68/2026/ND-CP.
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Dossiers already declared under Circular No. 40/2021/TT-BTC do not need to be amended; where tax has not yet been declared, the taxpayer must switch to the new forms and will not be subject to penalties.
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Consider proactively contacting a tax or accounting advisory firm for support in applying the correct forms and deadlines and avoiding risks of administrative tax penalties.
7. Proactive review to avoid household business tax risks
The biggest risk at present is not the amount of tax payable, but failing to fulfill the correct tax obligation using the applicable forms. Submitting an incorrect form or missing the deadline for notifying bank account information may result in administrative tax penalties.
Sliner supports household businesses, individual businesses, and e-commerce sellers in reviewing their applicable tax payment methods, identifying the correct set of corresponding forms, and establishing filing procedures aligned with the deadlines under current regulations. For businesses with rapidly increasing revenue or considering a change in business structure, the Sliner team also assesses the potential impact on tax structure and obligations before the household business makes a decision.
Refer to Sliner's Business Structuring & Tax Planning service or contact Sliner directly for specific advice.
