2026년 개인 사업자 세금 정산 서류 및 절차

From 2026, according to Decision 3389/QD-BTC, the lump-sum tax regime for business households will be officially abolished. This is a revolutionary change in tax management, particularly affecting how business households in Vietnam settle their taxes.

A particularly important point is that Group 2 and Group 3 are required to perform annual tax settlement – a completely new requirement compared to current regulations. Understanding the records and settlement procedures for each revenue group is a prerequisite for business households to comply with the law and avoid tax risks.

Concepts Business Households Need to Grasp

According to Article 79 of Government Decree 01/2021, a business household is understood as follows:

Official Definition:

• Subject: Individuals or members of a household registered to establish
• Legal Liability: Liable unlimitedly with all of their assets

IMPORTANT NOTE: Unlimited liability means that all your personal assets (regardless of personal bank accounts or business accounts) can be used to pay the obligations of the business household.

Learn about tax obligations when selling on marketplaces now

Important Legal Characteristics:

• ✅ No Legal Personality - You are an individual, not a legal entity
• ✅ Establishment Limit - An individual/household can only establish 01 sole business household
• ✅ Member Restrictions: Cannot simultaneously be a private enterprise owner; cannot be a general partner of a general partnership

Classification of Business Households by Revenue (From 2026)

Decision 3389/QD-BTC divides business households into 3 groups based on annual revenue:

Records and Settlement Procedures by Group

GROUP 1: Revenue Under 100 Million VND/Year

Characteristics:

• Tax Method: Fixed tax rate by industry
• Annual Tax Settlement: NOT mandatory
• Declaration: Quarterly or annually (optional)

Records to prepare:

• 📄 VAT and PIT declaration forms simplified
• 📄 Business household registration certificate
• 📄 Documents proving revenue (if requested by tax authorities)

Procedure:

1. Submit tax declarations periodically (quarterly/annually)
2. Pay tax according to the fixed tax rate
3. No financial statements need to be prepared

Advantages: Simple procedure, no time spent preparing detailed reports

GROUP 2: Revenue From 100-500 Million VND/Year

Characteristics:

• Tax Method: Declare based on actual revenue and expenses
• Annual Tax Settlement: MANDATORY (major change from 2026)
• Declaration: Quarterly

Annual Tax Settlement Records (NEW):

PIT Settlement Declaration (Form 02/QTT-TNCN)

Basic accounting books:

• Revenue and expenditure book
• Inventory tracking book (if any)
• Fixed asset book (if any)

Proof documents:

• Sales and service invoices
• Valid expense vouchers (purchase invoices, rent, electricity bills...)
• Bank statements (business account statements)

NEW REQUIREMENT: Must have a separate bank account for business activities to easily track and prove revenue and expenses

Annual Tax Settlement Procedure:

Step 1: Summarize all revenue and expenses in the year

• Collect all sales invoices
• Collect all valid expense vouchers

Step 2: Prepare tax settlement declaration

• Fill in complete revenue and expense information
• Calculate taxable income = Revenue - Valid expenses
• Determine tax payable according to the progressive tax schedule

Step 3: Submit settlement records

• Submit directly at the managing Tax Department
• Or submit electronically (if you have a digital signature)
• Deadline: Before March 31 of the following year

Step 4: Pay tax (or claim refund)

• If insufficient: Pay the remaining tax
• If overpaid: Process a refund or carry forward to the next period

ADVICE: Open a separate bank account for business from the beginning of the year for easy tracking and clear documentation during settlement

GROUP 3: Revenue From 500 Million VND or More

Characteristics:

• Tax Method: Declare like a business
• Annual Tax Settlement: MANDATORY (similar to Group 2 but stricter)
• Declaration: Monthly
• Accounting: Recommended to hire a professional accountant

Annual Tax Settlement Records (DETAILED):

PIT Settlement Declaration (Form 02/QTT-TNCN)

Complete accounting book system:

• General ledger
• Revenue detailed book
• Expense detailed book
• Inventory tracking book
• Fixed asset and depreciation book

Basic financial statements:

• Income statement
• Trial balance

Complete proof documents:

• All input/output invoices
• Economic contracts (if any)
• Business bank account statements (MANDATORY)
• Payment vouchers via bank

⚠️ MANDATORY: Must have a separate bank account for business activities and prioritize non-cash payments for clear documentation

Annual Tax Settlement Procedure:

Step 1: Close accounting books at year-end

• Summarize all business transactions
• Verify the validity of documents
• Reconcile with bank statements

Step 2: Prepare financial statements

• Income statement
• Determine taxable profit
• Adjust for any non-deductible expenses (if any)

Step 3: Prepare settlement declaration

• Fully declare revenue and expenses
• Calculate PIT according to the progressive schedule
• Reconcile with the tax already temporarily paid during the year

Step 4: Submit records and settle

• Submit records before March 31 of the following year
• Pay any outstanding tax within 10 days of submitting the settlement declaration
• Or process a refund for overpaid tax

RECOMMENDATION: Group 3 should hire a professional accountant or use accounting software to ensure accuracy and full compliance

Comparison of Changes Before and After 2026

Benefits of Settling Taxes According to Regulations

• ✅ Legal Compliance: Avoid administrative penalties for tax violations (fines from 10-20% of underpaid tax)
• ✅ Financial Transparency: Easily manage actual revenue, expenses, and profits of the business household
• ✅ Legal Tax Savings: Deductible valid expenses can reduce the amount of tax payable compared to the old lump-sum tax (for Groups 2, 3)
• ✅ Easier Loan Access: Financial statements help banks/credit institutions assess repayment capacity
• ✅ Basis for Development: Clear accounting records are the foundation for converting to a business later

Important Notes to Remember

Regarding legal liability:

• Remember that you are liable unlimitedly - all personal assets can be used to pay tax obligations
• All income entering personal or business accounts will be considered household revenue

Regarding bank accounts:

• Groups 2, 3 SHOULD open a separate business bank account from the beginning of the year
• Limit cash transactions, prioritize bank transfers for clear documentation
• Do not mix personal and business funds

Regarding documentation:

• Keep all valid expense invoices and documents (with VAT if possible)
• Expenses without documentation will not be deductible when calculating tax
• Store documents for at least 5 years

Regarding deadlines:

• Annual tax settlement: Before March 31 of the following year
• Payment of underpaid tax: Within 10 days from the date of submitting the settlement declaration
• Late submission will incur a penalty of 0.03%/day