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Vietnam's General Department of Taxation and the Hanoi Tax Department have set a firm deadline: by July 31, 2026, household businesses, individual businesses, organizations, and companies must complete a set of notification and tax filing obligations under current regulations. With revenue thresholds, quarterly filing frequency, and applicable forms all shifting, many household business owners remain unsure which category applies to them.
Sliner has mapped out the six main obligation groups to review before the deadline, along with the relevant forms and legal basis, so businesses and household operators can complete their tax filing on time and avoid unnecessary errors or administrative penalties.
1. Revenue notification for newly operating household businesses
Household businesses and individual businesses that started operating in the first six months of 2026, with actual revenue from their start date through June 30, 2026 at or below VND 1 billion, must submit an actual revenue notification to the tax authority.
This step is required before formal filing begins, since the tax authority uses this information to determine the applicable tax calculation method and filing frequency for the remainder of the year.
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Form: 01/TKN-CNKD (under Circular 50/2026/TT-BTC)
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Applies to: newly operating household/individual businesses with six-month revenue ≤ VND 1 billion
2. Bank account and e-wallet notification for business operations
Household businesses and individual businesses currently operating with annual revenue at or below VND 1 billion, but that have not yet notified the tax authority of the bank account or e-wallet number used for business transactions, need to submit this information before the deadline.
Notifying transaction accounts allows the tax authority to reconcile actual cash flow against declared figures, and serves as the basis for determining the correct tax obligation whenever the revenue threshold changes.
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Form: 01/BK-STK (under Circular 18/2026/TT-BTC)
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Applies to: household/individual businesses with annual revenue ≤ VND 1 billion that have not yet notified their account or e-wallet
3. Tax filing for household and individual businesses renting out real estate
Household and individual businesses that lease real estate have two options: file directly for each transaction, or choose to file twice a year. Whichever option is chosen, the July 31 deadline applies to the first filing of 2026.
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Form: 01/BĐS (Circular 50/2026/TT-BTC); Form 02/BK-KTBĐS, issued together with Circular No. 50/2026/TT-BTC.
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Applies to: household and individual businesses renting out real estate
4. Quarterly tax filing for household businesses with revenue of VND 1-50 billion
Household and individual businesses with self-determined 2026 revenue above VND 1 billion and up to VND 50 billion or those that started operating in the first six months of 2026 with actual revenue through June 30, 2026, in that same range fall under quarterly tax filing.
For this group, the Q2 2026 filing period is currently due, and correctly identifying the revenue threshold is a prerequisite for applying the right form and avoiding a missed period or an incorrect tax calculation method.
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Form: 01/CNKD (Circular 50/2026/TT-BTC)
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Applicable period: Q2 2026
5. Filing electronically to stay ahead of the deadline
Correctly identifying which obligations apply and completing tax filing before July 31 helps household businesses and companies avoid errors and administrative penalty risk. Leaving multiple notification and filing obligations until the last moment tends to result in wrong forms and missing revenue-reconciliation records: particularly for household and individual businesses still unfamiliar with the electronic filing system.
Taxpayers can file electronically through the eTax Mobile app or the National Tax Service Portal. For businesses and household operators with larger transaction volumes, reconciling revenue, cash flow, and supporting documents ahead of filing requires a system that records data consistently in real time, which is why many household businesses are turning to platforms like Genbook to automate revenue tracking and avoid data discrepancies at filing time.
