{"id":7201,"date":"2026-01-11T23:58:55","date_gmt":"2026-01-12T06:58:55","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7201"},"modified":"2026-01-11T23:58:55","modified_gmt":"2026-01-12T06:58:55","slug":"huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/","title":{"rendered":"From January 1st, 2026 \u2013 Accounting records and tax declarations for household businesses will be applied according to Circular 152\/2025\/TT-BTC."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Circular 152\/2025\/TT-BTC, issued on December 31, 2025, provides accounting guidance for household businesses and individual business owners, marking a major turning point in standardizing financial management for these sectors. Circular 152\/2025\/TT-BTC officially takes effect on January 1, 2026, replacing Circular 88\/2021\/TT-BTC.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you are a business owner, self-employed individual, or accounting service provider, understanding Circular 152\/2025\/TT-BTC is mandatory to ensure legal compliance and optimize tax management.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Doi_tuong_ap_dung_va_pham_vi_dieu_chinh\" >Applicable subjects and scope of regulation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Diem_moi_ve_To_chuc_cong_tac_ke_toan\" >New points regarding the organization of accounting work.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#So_sach_ke_toan_va_luu_tru_tai_lieu_ke_toan\" >Accounting books and accounting record keeping<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_GTGT_khong_phai_nop_thue_TNCN\" >Household businesses and individual business owners are exempt from Value Added Tax (VAT) and Personal Income Tax (PIT).<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_gia_tri_gia_tang_khong_phai_nop_thue_thu_nhap_ca_nhan\" >In the case of household businesses and individual businesses that are not subject to value-added tax, they are not required to pay personal income tax.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_chiu_thue_GTGT_va_phai_nop_thue_TNCN\" >Household businesses and individual business owners are subject to Value Added Tax (VAT) and Personal Income Tax (PIT).<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_va_thue_TNCN_theo_ty_le_phan_tram_tren_doanh_thu\" >In the case of household businesses and individual business owners, VAT and personal income tax are paid as a percentage (%) of revenue.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_theo_ty_le_tren_doanh_thu_va_thue_TNCN_tren_thu_nhap_tinh_thue\" >In the case of household businesses and individual business owners, VAT is paid at a rate of 1% of total revenue and personal income tax is paid on taxable income.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#He_thong_so_sach_ke_toan\" >Accounting system<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Huong_dan_chi_tiet_cach_ghi_so_va_cong_thuc_tinh\" >Detailed instructions on how to record entries and calculation formulas.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Phuong_phap_xac_dinh_gia\" >Pricing methods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Hoat_dong_thuoc_dien_chiu_cac_loai_thue_khac_So_S3-HKD\" >Activities subject to other taxes (Business Registration Certificate S3-HKD)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Ket_luan_va_khuyen_nghi\" >Conclusion and recommendations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_va_pham_vi_dieu_chinh\"><\/span><b>Applicable subjects and scope of regulation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Circular 152\/2025\/TT-BTC stipulates the accounting record keeping and archiving of accounting documents for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Household businesses: This includes all households that are currently operating or newly established according to regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Self-employed individuals: Individuals who generate revenue from manufacturing or providing services.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">So, <\/span><span style=\"font-weight: 400;\">From January 1st, 2026, all business households and individual business owners must keep accounting records in accordance with the regulations of Circular 152\/2025\/TT-BTC.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Diem_moi_ve_To_chuc_cong_tac_ke_toan\"><\/span><b>New points regarding the organization of accounting work.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Circular 152\/2025\/TT-BTC provides maximum flexibility for business owners:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The person directly responsible for accounting: The representative of the household business or individual business owner can keep the accounting records themselves.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Family members: Allows parents, spouses, children, and siblings to work as accountants for household businesses and individual businesses (previously there were more restrictions on their independence).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Additional duties: Warehouse manager, cashier, or asset buyer\/seller may also perform accounting duties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hiring services: Homeowners have the right to hire professional accounting service providers to perform the tasks.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"So_sach_ke_toan_va_luu_tru_tai_lieu_ke_toan\"><\/span><b>Accounting books and accounting record keeping<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Based on regulations regarding the form of accounting record keeping and management, the law also sets specific requirements for accounting books and the storage of accounting documents for household businesses and individual businesses to ensure transparency and the ability to check and compare when necessary.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Household businesses and individual business owners have the right to proactively choose the form of accounting record storage. Accordingly, documents such as invoices, accounting vouchers, accounting books, etc., can be stored in electronic or paper form, depending on the conditions and management methods of each entity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The minimum retention period for accounting documents for household businesses and individual business owners is 5 years. Specifically for invoices, storage must comply with the time limits stipulated by current tax laws.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In addition to the accounting ledger templates guided by the Circular, household businesses and individual business owners are allowed to open additional accounting ledgers or adjust the forms to suit their actual operations. These supplementary or revised accounting ledgers must still contain all the required information, such as: ledger name, date of creation, full name and signature of the representative of the household business or individual business owner, and seal (if any).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In cases where household businesses and individual businesses use electronic invoices and are assisted by the tax authority&#039;s tax management system in determining tax obligations (including VAT, personal income tax, and other taxes if applicable) along with a notification of the tax payable, taxpayers shall record and track this information in accounting ledgers as guided in the Circular to facilitate the verification and control of the tax payable as notified by the tax authority.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_GTGT_khong_phai_nop_thue_TNCN\"><\/span><b>Household businesses and individual business owners are exempt from Value Added Tax (VAT) and Personal Income Tax (PIT).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Based on general regulations regarding accounting and tax obligations, the following content clarifies the cases in which household businesses and individual businesses are exempt from value-added tax and personal income tax.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_gia_tri_gia_tang_khong_phai_nop_thue_thu_nhap_ca_nhan\"><\/span><b>In the case of household businesses and individual businesses that are not subject to value-added tax, they are not required to pay personal income tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In the case of household businesses or individual businesses that are exempt from value-added tax (VAT) and personal income tax (PIT), specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applicable to: Household businesses and individual business owners with annual revenue under 500 million VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting records used: Sales revenue register for goods and services (Form S1a-HKD).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_7202\" aria-describedby=\"caption-attachment-7202\" style=\"width: 608px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7202\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a.jpg\" alt=\"M\u1eabu s\u1ed1 S1a-HKD\" width=\"608\" height=\"523\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a.jpg 608w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a-300x258.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a-14x12.jpg 14w\" sizes=\"auto, (max-width: 608px) 100vw, 608px\" \/><figcaption id=\"caption-attachment-7202\" class=\"wp-caption-text\">Form S1a-HKD<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">This register is established to track and fully reflect revenue generated from the sale of goods and provision of services. The data recorded in the register serves as the basis for competent authorities to determine whether a business household or individual business is subject to Value Added Tax (VAT) and Personal Income Tax (PIT) obligations according to tax laws.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the case of household businesses and individual business owners who declare their revenue in accordance with regulations, this ledger also serves as an internal management tool, helping to track, compare, and reconcile declared revenue figures with information managed by the tax authorities, thereby ensuring transparency and accuracy in fulfilling tax obligations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bookkeeping method:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column A: Clearly state the date of entry.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column B: Record and describe revenue generated from the sale of goods and provision of services. For household businesses and individual businesses, recording can be done for each specific transaction as it occurs or aggregated and recorded periodically, in accordance with the revenue management and tracking method.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The &quot;Amount&quot; column: Record the total amount of money earned from selling goods or services.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_chiu_thue_GTGT_va_phai_nop_thue_TNCN\"><\/span><b>Household businesses and individual business owners are subject to Value Added Tax (VAT) and Personal Income Tax (PIT).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Household businesses and individual business owners subject to VAT and personal income tax apply the tax calculation method based on a percentage of revenue (%), depending on the scale of their operations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_va_thue_TNCN_theo_ty_le_phan_tram_tren_doanh_thu\"><\/span><b>In the case of household businesses and individual business owners, VAT and personal income tax are paid as a percentage (%) of revenue.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For household businesses and individual business owners who pay VAT and personal income tax at a percentage rate (1% VAT 3% personal income tax) on revenue, the law clearly stipulates the scope of application as well as the accounting records and documents that need to be implemented accordingly. Specifically, as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Target group: Household businesses and individual entrepreneurs with annual revenue ranging from 500 million to 3 billion VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting documents: Invoices and other documents that identify revenue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting books used: Sales revenue book for goods and services (Form S2a-HKD).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_7203\" aria-describedby=\"caption-attachment-7203\" style=\"width: 476px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7203\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a.jpg\" alt=\"M\u1eabu s\u1ed1 S2a-HKD\" width=\"476\" height=\"605\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a.jpg 476w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a-236x300.jpg 236w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a-9x12.jpg 9w\" sizes=\"auto, (max-width: 476px) 100vw, 476px\" \/><figcaption id=\"caption-attachment-7203\" class=\"wp-caption-text\">Form S2a-HKD<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">This ledger is used to track and record revenue from the sale of goods and provision of services, categorized by business sectors with the same VAT rate (%) or the same personal income tax rate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In cases where a household business or individual business operates in multiple sectors, separate accounting records can be maintained for each sector, ensuring the same VAT rate (%) or personal income tax rate, thereby guaranteeing accurate and transparent management of revenue and tax obligations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When the tax authorities provide data on the amount of VAT and personal income tax payable, business households and individual business owners use this ledger as a basis for monitoring, checking, and comparing the actual tax payable with the information provided by the tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bookkeeping method:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Columns A and B: Clearly state the document number and date.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column C: This column details revenue generated from the sale of goods and provision of services for each business sector with the same VAT rate (%) or the same tax rate applied when determining personal income tax, in order to ensure accurate and consistent tax declaration and calculation in accordance with regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column 1: Records sales revenue from goods and services by industry to serve as the basis for applying the same % rate for VAT calculation or the same personal income tax rate. From the determined revenue, business households and individual businesses calculate the VAT and personal income tax payable for each industry group. The last row shows the total VAT and personal income tax payable.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_theo_ty_le_tren_doanh_thu_va_thue_TNCN_tren_thu_nhap_tinh_thue\"><\/span><b>In the case of household businesses and individual business owners, VAT is paid at a rate of 1% of total revenue and personal income tax is paid on taxable income.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In the case of household businesses and individual business owners applying the VAT payment method at a rate of 1% of VAT and 3% of personal income tax on revenue, correctly identifying the eligible entities and preparing valid accounting documents are key factors in minimizing the risk of tax assessment or retroactive collection during tax audits.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applicable to: Household businesses and individual entrepreneurs with annual revenue from 500 million to 3 billion VND.<\/span><span style=\"font-weight: 400;\">Choose the method of paying personal income tax on taxable income for business households with revenue exceeding 3 billion VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting documents: Invoices, purchase lists (in cases where the seller does not have a VAT invoice or sales invoice), and other documents used as a basis for determining revenue and taxable income.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"He_thong_so_sach_ke_toan\"><\/span><b>Accounting system<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Household businesses and individual business owners use accounting books according to the following m\u1eabu (template):<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> List of accounting books according to Circular 152\/2025\/TT-BTC.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Accounting ledger name<\/b><\/td>\n<td style=\"text-align: center;\"><b>Sample symbols<\/b><\/td>\n<td style=\"text-align: center;\"><b>Purpose<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sales revenue register for goods and services<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Form S2b-HKD<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Track revenue to calculate VAT and personal income tax.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Revenue ledger\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Form S2c-HKD<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Determine taxable income for personal income tax purposes.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Detailed register of materials, tools, products, and goods.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Form S2d-HKD<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Managing inventory, including incoming, outgoing, and stock levels.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cash register<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Form S2e-HKD\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Track cash flow and bank deposits.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_cach_ghi_so_va_cong_thuc_tinh\"><\/span><b>Detailed instructions on how to record entries and calculation formulas.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Circular 152\/2025\/TT-BTC stipulates specific formulas to ensure consistency in determining the value of goods and taxes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia\"><\/span><b>Pricing methods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Household businesses and individual business owners are responsible for establishing and maintaining detailed records of materials, tools, products, and goods to fully manage inventory inflows, outflows, and stock levels.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Formula for calculating the cost of goods sold:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cost of goods sold = (Value of beginning inventory + Value of goods purchased during the period) \/ (Quantity of beginning inventory + Quantity of goods purchased during the period)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Formula for determining monetary value:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inventory Receipt: Total Receipt Amount = Quantity Receipt x Purchase Price per Unit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inventory withdrawal: Amount withdrawn = Quantity withdrawn x Unit price withdrawn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inventory: Ending inventory value = Beginning inventory value + Value of purchases during the period \u2013 Value of sales during the period.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hoat_dong_thuoc_dien_chiu_cac_loai_thue_khac_So_S3-HKD\"><\/span><b>Activities subject to other taxes (Business Registration Certificate S3-HKD)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7204\" aria-describedby=\"caption-attachment-7204\" style=\"width: 597px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7204\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a.jpg\" alt=\"M\u1eabu s\u1ed1 S3a-HKD\" width=\"597\" height=\"673\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a.jpg 597w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a-266x300.jpg 266w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a-11x12.jpg 11w\" sizes=\"auto, (max-width: 597px) 100vw, 597px\" \/><figcaption id=\"caption-attachment-7204\" class=\"wp-caption-text\">Form S3a-HKD<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">For household businesses and individual business owners whose activities are subject to taxes other than VAT and personal income tax, such as export tax, import tax, special consumption tax, resource tax, environmental protection tax, or land use tax, taxpayers must open and maintain a corresponding tax obligation tracking ledger as prescribed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bookkeeping method:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column A: Record the date of entry.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column B: Record a description of the transaction that occurred.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column 1: Record the quantity of goods and services subject to tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column 2: Record the absolute tax rate as stipulated by law regarding export tax, import tax, special consumption tax, and environmental protection tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column 3: Taxable price\/01 unit of goods or services, in accordance with tax laws.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column 4: Record the tax rates as prescribed by law for export tax, import tax, special consumption tax, resource tax, and land use tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column 5: Export tax, import tax, and special consumption tax are calculated using the % ratio (Column 5 = Column 1 x Column 3 x Column 4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column 6: Calculate export tax, import tax, and special consumption tax using the absolute tax calculation method (Column 6 = Column 1 x Column 2).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column 7: Calculate the export tax, import tax, and special consumption tax payable (Column 7 = Column 5 + Column 6).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column 8: Calculate the environmental protection tax payable (Column 8 = Column 1 x Column 2).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column 9: Calculate the resource tax payable (Column 9 = Column 1 x Column 3 x Column 4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column 10: Calculate the land use tax payable (Column 10 = Column 1 x Column 3 x Column 4).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>Conclusion and recommendations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The accounting system guided by Circular 152\/2025\/TT-BTC is highly detailed, requiring those implementing it to closely control the classification of revenue and expenses and accurately determine the cost of goods sold. While self-management may help businesses reduce initial costs, a lack of experience and in-depth knowledge significantly increases the risk of data discrepancies, leading to potential tax assessments or penalties from tax authorities for incorrect declarations or late payments.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In cases where household businesses or individual entrepreneurs are not fully familiar with the new accounting procedures or encounter difficulties in applying electronic accounting ledger templates, seeking support from a professional unit is a safe and effective solution.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network currently offers comprehensive support services such as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Providing consulting services for establishing and standardizing accounting systems in accordance with the latest regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assisting with the preparation and payment of periodic taxes, ensuring accurate data that reflects actual business operations;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Answering and resolving issues related to invoices, documents, and post-audit tax work.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">With the support of MAN \u2013 an experienced accounting, auditing, and tax service provider \u2013 business owners can confidently focus on developing their core business activities while ensuring that their accounting and tax records are always complete, transparent, and ready to work with regulatory authorities when needed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>MAN Editorial Board \u2013 Master Accountant Network<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 152\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n cho c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 31\/12\/2025, \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t l\u1edbn trong vi\u1ec7c chu\u1ea9n h\u00f3a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh cho kh\u1ed1i h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh. Th\u00f4ng t\u01b0 152\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,38],"tags":[],"class_list":["post-7201","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7201"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7201\/revisions"}],"predecessor-version":[{"id":7206,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7201\/revisions\/7206"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7205"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}