{"id":7230,"date":"2026-01-14T18:40:09","date_gmt":"2026-01-15T01:40:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7230"},"modified":"2026-01-14T18:42:13","modified_gmt":"2026-01-15T01:42:13","slug":"thuc-hien-thue-ke-khai-ho-kinh-doanh-can-luu-y","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-thue-ke-khai-ho-kinh-doanh-can-luu-y\/","title":{"rendered":"Filing tax returns: What should sole proprietorships keep in mind?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">From January 1st, 2026, the tax landscape for household businesses in Vietnam will undergo landmark changes. The gradual abolition of lump-sum taxes and the widespread application of declaration-based taxes are causing concern among millions of household business owners.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">After 15 days of implementing the tax declaration system, what difficulties are business households facing, and what bottlenecks need to be addressed by the tax authorities? These questions will be directly answered by the Tax Department at the workshop &#039;Implementing the tax declaration system: What should business households pay attention to?&#039;. <\/span><span style=\"font-weight: 400;\">This article will help you clarify the roadmap, important considerations, and how to overcome practical difficulties.<\/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\/thuc-hien-thue-ke-khai-ho-kinh-doanh-can-luu-y\/#Rao_can_lon_nhat_cua_Ho_kinh_doanh_hien_nay\" >The biggest obstacle for household businesses today.<\/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\/thuc-hien-thue-ke-khai-ho-kinh-doanh-can-luu-y\/#Nhung_diem_moi_quan_trong_tu_nam_2026\" >Key new developments from 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-thue-ke-khai-ho-kinh-doanh-can-luu-y\/#Nang_nguong_doanh_thu_tinh_thue_len_500_trieu_dongnam\" >Raise the taxable revenue threshold to 500 million VND\/year.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-thue-ke-khai-ho-kinh-doanh-can-luu-y\/#Doi_tuong_bat_buoc_thuc_hien_thue_ke_khai\" >Entities required to file tax returns<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-thue-ke-khai-ho-kinh-doanh-can-luu-y\/#4_Luu_y_%E2%80%9Cvang%E2%80%9D_de_thuc_hien_dung_thue_ke_khai\" >4 &quot;Golden&quot; Tips for Properly Filing Tax Returns<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-thue-ke-khai-ho-kinh-doanh-can-luu-y\/#Phan_loai_doanh_thu_de_xuat_hoa_don\" >Categorize revenue for invoicing purposes.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-thue-ke-khai-ho-kinh-doanh-can-luu-y\/#Chu_trong_chung_tu_dau_vao_Chi_phi_duoc_tru\" >Focus on input documents (Deductible expenses)<\/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\/thuc-hien-thue-ke-khai-ho-kinh-doanh-can-luu-y\/#Tach_bach_tai_khoan_ngan_hang\" >Separate bank accounts.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-thue-ke-khai-ho-kinh-doanh-can-luu-y\/#_Chuan_bi_ha_tang_cong_nghe\" >\u00a0Prepare the technological infrastructure.<\/a><\/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\/thuc-hien-thue-ke-khai-ho-kinh-doanh-can-luu-y\/#Giai_phap_nao_cho_ho_kinh_doanh_khong_ranh_cong_nghe\" >What are the solutions for small businesses that are not tech-savvy?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-thue-ke-khai-ho-kinh-doanh-can-luu-y\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-thue-ke-khai-ho-kinh-doanh-can-luu-y\/#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=\"Rao_can_lon_nhat_cua_Ho_kinh_doanh_hien_nay\"><\/span><b>The biggest obstacle for household businesses today.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Switching from a &quot;lump-sum&quot; to a &quot;detailed costing&quot; system is not just about changing numbers, but about changing an entire business practice.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The pressure of manual accounting: The majority of business owners, especially older small traders, are accustomed to manual record-keeping or no record-keeping at all. Having to implement electronic accounting is a technical &quot;nightmare.&quot;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk of expenses without invoices: With declared taxes, taxable profit depends on input documents. However, household businesses often import small quantities of goods, fresh produce from local markets, etc., which makes it very difficult to obtain official tax invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increased operating costs: To comply with the law, sole proprietorships must invest in accounting software, digital signatures, computers, and may have to hire additional accountants or tax agents.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_quan_trong_tu_nam_2026\"><\/span><b>Key new developments from 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Based on the amended Personal Income Tax Law and the latest guidelines, business households need to pay special attention to the following:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_nguong_doanh_thu_tinh_thue_len_500_trieu_dongnam\"><\/span><b>Raise the taxable revenue threshold to 500 million VND\/year.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the biggest good news. From 2026, business households with annual revenue under 500 million VND will be exempt from tax (the previous threshold was over 100 million VND). This will help reduce pressure on small businesses.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_thuc_hien_thue_ke_khai\"><\/span><b>Entities required to file tax returns<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Large-scale businesses (in terms of revenue and workforce) or those that choose a declaration method will have to do the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Open accounting books (according to Circular 88\/2021\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue electronic invoices for each sale or a consolidated invoice at the end of the day (depending on the industry).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">File your tax returns monthly or quarterly.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"4_Luu_y_%E2%80%9Cvang%E2%80%9D_de_thuc_hien_dung_thue_ke_khai\"><\/span><b>4 &quot;Golden&quot; Tips for Properly Filing Tax Returns<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To avoid administrative penalties or tax assessments by the tax authorities, business households need to prepare:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_doanh_thu_de_xuat_hoa_don\"><\/span><b>Categorize revenue for invoicing purposes.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Retail businesses selling consumer goods and fresh food at markets need clarification regarding invoice issuance:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the customer is an individual and does not request an invoice: Sales data can be compiled at the end of the day.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If requested by the customer: An electronic invoice must be issued directly from the cash register or software.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chu_trong_chung_tu_dau_vao_Chi_phi_duoc_tru\"><\/span><b>Focus on input documents (Deductible expenses)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For households with annual revenue of 1-3 billion VND, personal income tax will be calculated based on (Revenue \u2013 Expenses). Therefore, all expenses, from rent and utilities to invoices for goods purchased, must be carefully documented. Without supporting documents, those expenses will not be deductible.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tach_bach_tai_khoan_ngan_hang\"><\/span><b>Separate bank accounts.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The tax authorities recommend that business households have a separate bank account for business operations, distinct from personal or family spending accounts. This makes it easier to reconcile cash flow and ensure transparency in tax declarations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"_Chuan_bi_ha_tang_cong_nghe\"><\/span><b>\u00a0Prepare the technological infrastructure.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Household businesses need to invest in:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Digital signature (Token\/SmartSign).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoicing software.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Simple accounting software specifically designed for sole proprietorships.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_nao_cho_ho_kinh_doanh_khong_ranh_cong_nghe\"><\/span><b>What are the solutions for small businesses that are not tech-savvy?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">If you find doing it yourself too complicated, there are two optimal options:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Utilize the services of a Tax Agent: This is a specialized agency that assists business owners with bookkeeping and tax filing at a lower cost than hiring a private accountant.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Participate in training sessions organized by the Tax Department: Regularly monitor announcements from your local tax authority to receive hands-on guidance on generating electronic invoices from point-of-sale (POS) systems.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The transition to a tax-based system is essential in the process of increasing transparency in the economy. Although there will be many difficulties initially, proper implementation will help businesses avoid legal risks later on and easily access bank loans thanks to clean financial records.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Still have questions about tax calculation or filing procedures? Contact MAN \u2013 Master Accountant Network for detailed guidance!<\/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;\">Email: man@man.net.vn<\/span><\/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<blockquote><p><b>Source:<\/b> <a href=\"https:\/\/tuoitre.vn\/thuc-hien-thue-ke-khai-ho-kinh-doanh-can-luu-y-gi-20260113145322485.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tuoi Tre Newspaper<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: right;\"><b><i>MAN Editorial Board \u2013 Master Accountant Network<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/01\/2026, b\u1ee9c tranh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh t\u1ea1i Vi\u1ec7t Nam s\u1ebd c\u00f3 nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t. Vi\u1ec7c b\u00e3i b\u1ecf d\u1ea7n thu\u1ebf kho\u00e1n v\u00e0 \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i thu\u1ebf k\u00ea khai \u0111ang khi\u1ebfn h\u00e0ng tri\u1ec7u ch\u1ee7 h\u1ed9 lo l\u1eafng.\u00a0 Sau 15 ng\u00e0y \u00e1p d\u1ee5ng thu\u1ebf k\u00ea khai, c\u00e1c h\u1ed9 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7231,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7230","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7230","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=7230"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7230\/revisions"}],"predecessor-version":[{"id":7232,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7230\/revisions\/7232"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7231"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7230"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7230"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}