From 2026, according to Decision 3389, business households in Group 3 (revenue exceeding 3 billion VND/year) must fulfill their tax obligations using the declaration method and meet stricter conditions regarding document management. In particular, managing non-cash payment documents is not only a mandatory requirement but also a prerequisite for tax deductions and the recognition of reasonable expenses .

According to Decree 01/2021, a household business is an organization established by an individual or members of a household and is liable without limit with all of its assets . This means that all income – whether from personal or business accounts – is considered household income. Therefore, separating and managing non-cash payment documents becomes extremely important to ensure transparency and compliance with tax laws.

Main features

• Centralized management of payment documents for bank transfers, cards, and e-wallets.
• Quick search by time period, payment method, and amount.
• Store electronic documents securely, making them easily accessible when needed.
• Automated reconciliation with accounting records and tax reports.
• Warning: Missing required documentation for transactions exceeding the specified threshold.
• Detailed statistical reports by month, quarter, and year for tax settlement purposes.
• High security with access control and automatic backup.

Detailed user manual

Step 1: Set up a business bank account

As mentioned, since sole proprietorships are liable without limit using all their assets, opening a separate account for business operations is a crucial first step.

1. Access the Document Management module in GTG CRM.
2. Select Settings → Bank Accounts
3. Enter the following information: Bank name, account number, account holder name.
4. Mark this account as "Primary Business Account"

Step 2: Connect the payment data source.

GTG CRM supports automatic synchronization from multiple sources:

1. Connect to Internet Banking : Enter your API key or connect via Open Banking.
2. Connect e-wallets : MoMo, ZaloPay, VNPay, ShopeePay
3. Import bank statement files : Supports Excel and PDF formats from the bank.

Once connected, the system automatically synchronizes transaction history and updates it in real time.

Step 3: Record and classify documents

For each cashless payment transaction, do the following:

1. Select a transaction from the list of automatically synchronized transactions.
2. Classification : Business Expenses, Personal Expenses, Revenue
3. Attach relevant documents : Invoices, contracts, receipts (upload images/PDFs)
4. Note : Purpose of payment, relevant parties

Important note : According to regulations, only expenses with complete non-cash payment documentation are eligible for deduction when calculating personal income tax from business activities.

Step 4: Reconcile with accounting records.

Automated reconciliation system between:

• Non-cash payment vouchers
• Cash book
• Expense and Revenue Ledger
• Tax return form

If any discrepancies are detected, the system will immediately issue a warning so that adjustments can be made promptly.

Step 5: Generate the report for the tax authorities.

When you need to file tax returns or settle accounts:

1. Access Reports → Payment Voucher Reports
2. Select the reporting period: Monthly, Quarterly, Annually
3. Select report type: Detailed list of non-cash transactions; Summary report by entity; Deductible expense report
4. Export PDF/Excel files along with scanned original documents.

Step 6: Storage and retrieval

All documents are stored electronically with:

• Storage period : Minimum 10 years (as required by law)
• Encryption : Bank-level security
• Search : By multiple criteria (date, amount, recipient, type of expense)
• Backup : Automatic daily

Benefits of using

• 100% compliance with regulations on cashless payment documents from 2026.
• Maximizing deductible expenses reduces the legally payable personal income tax.
• Save 70% of the time spent on reconciliation and report generation compared to manual methods.
• Financial transparency helps avoid the risk of tax audits due to lack of documentation.
• Track business cash flow in real time, supporting timely decision-making.

Important note

Regarding the classification of household businesses

Household businesses in Group 3 (revenue exceeding 3 billion VND/year) must apply the declaration method from 2026. This means:

• Revenue and expenses must be fully declared (the percentage-based method used previously is no longer applicable).
• All expenses must be fully documented with invoices and receipts.
• Only expenses with non-cash payment documentation will be recorded.

Regarding unlimited liability

Special note: Sole proprietorships are liable without limit using all their assets . Therefore:

• All bank accounts (personal and business) are considered sources of household income.
• There needs to be a clear distinction between business and personal transactions.
• Encourage opening separate accounts for business activities.

Regarding the limits on household businesses.

• An individual is only allowed to establish one sole proprietorship.
• One cannot simultaneously be the owner of a private business.
• Not allowed to be a general partner in a partnership company.

With GTG CRM, managing cashless payment documents becomes simple, accurate, and 100% compliant with legal regulations. Start preparing now to be ready for the changes from 2026!