{"id":436,"date":"2026-03-09T09:05:54","date_gmt":"2026-03-09T09:05:54","guid":{"rendered":"https:\/\/tayanluat.com\/?p=436"},"modified":"2026-03-09T09:05:54","modified_gmt":"2026-03-09T09:05:54","slug":"nhung-van-de-can-luu-y-cho-ho-kinh-doanh-nam-2026","status":"publish","type":"post","link":"https:\/\/tayanluat.com\/en\/nhung-van-de-can-luu-y-cho-ho-kinh-doanh-nam-2026\/","title":{"rendered":"Legal updates and notes for Household Businesses in 2026"},"content":{"rendered":"

1. Classification of Household Businesses and Declaration<\/h2>\n\n\n\n
Criteria<\/th>Group 1<\/th>Group 2<\/th>Group 3<\/th>Group 4<\/th><\/tr>
Annual Revenue<\/strong><\/td>\u2264 <=500 million VND<\/strong><\/td>>500 million to 3 billion VND<\/strong><\/td>>3 billion VND to 50 billion VND<\/strong><\/td>> 50 billion VND<\/strong><\/td><\/tr>
VAT<\/strong><\/td>Tax-exempt<\/td>= Revenue x Rate (%)<\/td>Same as Group 2<\/td>Same as Group 2<\/td><\/tr>
PIT<\/strong><\/td>Tax-exempt<\/td>C\u00f3 02 c\u00e1ch ch\u1ecdn:
1. (Doanh thu – 500tr) x t\u1ef7 l\u1ec7 %
Option 1: (Revenue - 500m) x Rate (%)\nOption 2: (Revenue - Expenses) x 15%<\/td>		(Revenue - Expenses) x 17%<\/td>(Revenue - Expenses) x 20%<\/td><\/tr>
Filing Frequency<\/strong><\/td>Once\/year (2026: Twice\/year)<\/td>Quarterly<\/td>Quarterly<\/td>Monthly<\/td><\/tr>
Payment Deadline<\/strong><\/td>Jan 31st of the following year<\/td>Last day of the first month of the next quarter<\/td>Last day of the first month of the next quarter<\/td>20th of the following month<\/td><\/tr>
Annual Finalization<\/strong><\/td>None<\/td>If using Option 2<\/td>Yes<\/td>Yes<\/td><\/tr>
E-Invoice<\/strong><\/td>Not mandatory<\/td>>1 billion mandatory<\/td>mandatory<\/td>mandatory<\/td><\/tr>
Bank Account<\/strong><\/td>Non-cash payments<\/td>mandatory<\/td>mandatory<\/td>mandatory<\/td><\/tr>
Accounting Books<\/strong><\/td>Form S1a-HKD<\/td>Form S2a-HKD<\/td>S2b, S2c, S2d, S2e-HKD<\/td>Same as Group 3<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

2. Tax rates as a percentage of revenue<\/h2>\n\n\n\n

Depending on the business sector, the following tax rates apply:<\/p>\n\n\n\n

    \n
  • Distribution and supply of goods<\/strong> VAT 1%; PIT 0.5%.<\/li>\n\n\n\n
  • Services and construction without supply of materials:<\/strong> VAT 5%; PIT 2%.<\/li>\n\n\n\n
  • Manufacturing, transport, services associated with goods, and construction with supply of materials:<\/strong> VAT 3%; PIT 1.5%.<\/li>\n\n\n\n
  • Other business activities<\/strong> VAT 2%; PIT 1%.<\/li>\n<\/ul>\n\n\n\n

    3. Regulations on Revenue and Bank Accounts<\/h2>\n\n\n\n

    Important Notes:<\/strong> Expenses of 5 million VND or more<\/strong> must have non-cash payment documents to be considered deductible expenses when determining taxable PIT income (for groups using the expense-deduction method)<\/p>\n\n\n\n

    Revenue Determination<\/strong> Revenue includes all proceeds from sales, processing fees, and service charges, including subsidies, surcharges, and additional fees entitled to the Household Business. It is recognized regardless of whether payment has been collected and excludes VAT<\/p>\n\n\n\n

    Bank Account: Household Businesses are mandated to open and use a dedicated business bank account<\/strong> HKD b\u1eaft bu\u1ed9c<\/strong> ph\u1ea3i m\u1edf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang ph\u1ee5c v\u1ee5 kinh doanh.<\/p>\n\n\n\n

    Non-cash payments<\/strong> are highly encouraged.<\/p>","protected":false},"excerpt":{"rendered":"

    1. Ph\u00e2n lo\u1ea1i H\u1ed9 kinh doanh (HKD) v\u00e0 Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai Ti\u00eau ch\u00ed Nh\u00f3m 1 Nh\u00f3m 2 Nh\u00f3m 3 Nh\u00f3m 4 Doanh thu n\u0103m \u2264 500 tri\u1ec7u \u0111\u1ed3ng > 500 tri\u1ec7u \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng > 3 t\u1ef7 \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng > 50 t\u1ef7 \u0111\u1ed3ng Thu\u1ebf GTGT Kh\u00f4ng ch\u1ecbu thu\u1ebf Thu\u1ebf GTGT = […]","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,1],"tags":[16,7],"class_list":["post-436","post","type-post","status-publish","format-standard","hentry","category-phap-luat-doanh-nghiep","category-http-tayanluat-com-tintucphapluat","tag-ho-kinh-doanh","tag-luat-doanh-nghiep-2"],"_links":{"self":[{"href":"https:\/\/tayanluat.com\/en\/wp-json\/wp\/v2\/posts\/436","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tayanluat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tayanluat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tayanluat.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tayanluat.com\/en\/wp-json\/wp\/v2\/comments?post=436"}],"version-history":[{"count":2,"href":"https:\/\/tayanluat.com\/en\/wp-json\/wp\/v2\/posts\/436\/revisions"}],"predecessor-version":[{"id":440,"href":"https:\/\/tayanluat.com\/en\/wp-json\/wp\/v2\/posts\/436\/revisions\/440"}],"wp:attachment":[{"href":"https:\/\/tayanluat.com\/en\/wp-json\/wp\/v2\/media?parent=436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tayanluat.com\/en\/wp-json\/wp\/v2\/categories?post=436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tayanluat.com\/en\/wp-json\/wp\/v2\/tags?post=436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}