{"id":7470,"date":"2026-02-03T20:09:07","date_gmt":"2026-02-04T03:09:07","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7470"},"modified":"2026-02-05T00:07:30","modified_gmt":"2026-02-05T07:07:30","slug":"huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/","title":{"rendered":"From 2026, household businesses will no longer pay flat-rate taxes: Guidance on switching to proper tax declaration procedures."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">According to Resolution 198\/2025\/QH15, from January 1, 2026, household businesses and individual businesses will no longer be subject to the lump-sum tax method. Instead, all entities subject to this regulation must fulfill their tax obligations using the declaration method.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This regulation marks a significant change in tax policy, aiming to enhance transparency, accurately reflect actual revenue, and improve management efficiency for the household economic sector.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1avEZYoAFNusoLJS2A3tTrjArp00iQcua\/view?usp=sharing\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Download Summary File <\/span><\/a><\/div>\n<p>&nbsp;<\/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-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Doi_tuong_va_thoi_diem_bat_buoc_chuyen_sang_phuong_phap_ke_khai\" >Subjects and timing of mandatory switch to the declaration method.<\/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-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Nhom_ho_kinh_doanh_thuoc_dien_bat_buoc_ke_khai\" >This group of household businesses is subject to mandatory declaration.<\/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-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Thoi_diem_chinh_thuc_bat_dau_ke_khai_thue\" >The official start date for filing taxes.<\/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-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Quy_trinh_chuyen_doi_tu_ho_khoan_sang_ho_ke_khai\" >The process of converting from a household under the lump-sum tax system to a household under the declaration system.<\/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-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Ho_so_thay_doi_phuong_phap_tinh_thue\" >Tax calculation method change application<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Kiem_ke_hang_ton_tai_thoi_diem_chuyen_doi\" >Inventory at the time of transition<\/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\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Thuc_hien_dang_ky_va_su_dung_hoa_don_dien_tu\" >Register and start using electronic invoices.<\/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-ho-kinh-doanh-ke-khai-thue-tu-2026\/#To_chuc_he_thong_So_sach_ke_toan_theo_quy_dinh\" >Organize the accounting system and records in accordance with regulations.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Lich_trinh_thuc_hien_ke_khai_va_nop_thue_theo_phuong_phap_moi\" >Schedule for filing and paying taxes using the new method.<\/a><\/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-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Huong_dan_chuyen_doi_truc_tuyen_thue_khoan_sang_ke_khai_cho_Ho_kinh_doanh\" >Instructions for converting online lump-sum tax to declaration tax for household businesses.<\/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-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_1_%E2%80%93_Dang_nhap_he_thong_dien_tu\" >Step 1 \u2013 Log in to the electronic system<\/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-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_2_%E2%80%93_Chon_mau_to_khai_phu_hop\" >Step 2 \u2013 Choose the appropriate declaration form.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_3_%E2%80%93_Xac_nhan_dia_diem_kinh_doanh_va_lua_chon_ky_ke_khai\" >Step 3 \u2013 Confirm business location and select filing period<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Buoc_4_%E2%80%93_Khai_bao_viec_chuyen_doi_phuong_phap_va_hoan_tat_ky_dien_tu\" >Step 4 \u2013 Declare the method conversion and complete the electronic signing.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Nhung_diem_can_luu_y_ve_chung_tu_va_quan_ly_tai_chinh\" >Key points to note regarding documentation and financial management.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Yeu_cau_ve_hoa_don_chung_tu\" >Requirements for invoices and supporting documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Quan_ly_tai_khoan_thanh_toan\" >Manage payment accounts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Nghia_vu_bao_hiem_xa_hoi\" >Social insurance obligations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-ho-kinh-doanh-ke-khai-thue-tu-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_thoi_diem_bat_buoc_chuyen_sang_phuong_phap_ke_khai\"><\/span><b>Subjects and timing of mandatory switch to the declaration method.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The conversion process does not apply uniformly to all business households but is determined based on the scale of operation, especially revenue and the number of employees. Therefore, business households need to clearly understand the application conditions and conversion timelines to avoid incorrect declarations or administrative penalties for tax violations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhom_ho_kinh_doanh_thuoc_dien_bat_buoc_ke_khai\"><\/span><b>This group of household businesses is subject to mandatory declaration.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Large-scale business households and individual businesses, or those with annual revenue ranging from 500 million VND to 3 billion VND (depending on the production and business sector), will be prioritized for transitioning from the lump-sum method to the declaration method.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The implementation of tax declaration aims to ensure that the tax payable accurately reflects actual expenses, limiting the outdated practice of fixed-rate tax assessments.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_chinh_thuc_bat_dau_ke_khai_thue\"><\/span><b>The official start date for filing taxes.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">One of the issues of concern to many businesses is whether they are required to make retroactive declarations for the period at the end of 2025. According to Resolution 198\/2025\/QH15, this matter is clearly defined as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In 2025: Household businesses will continue to pay taxes using the lump-sum method; there will be no changes.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">From 2026, household businesses will officially switch to the declaration method, specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If filing monthly: The first filing period is January 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If filing quarterly: The first filing period is Quarter I\/2026<\/span><\/li>\n<\/ul>\n<p><b>Remarkable<\/b><span style=\"font-weight: 400;\">Therefore, there is no obligation to file a retroactive tax return for the fourth quarter of 2025, as this period still falls within the timeframe for applying the lump-sum tax.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_chuyen_doi_tu_ho_khoan_sang_ho_ke_khai\"><\/span><b>The process of converting from a household under the lump-sum tax system to a household under the declaration system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">From January 1st, 2026, business households subject to conversion must complete the necessary procedures as prescribed to finalize the application of the declaration method, ensuring full compliance with tax obligations in the new period.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_thay_doi_phuong_phap_tinh_thue\"><\/span><b>Tax calculation method change application<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7474\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86.jpg\" alt=\"\" width=\"571\" height=\"677\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86.jpg 571w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86-253x300.jpg 253w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-08-MST-TT86-10x12.jpg 10w\" sizes=\"auto, (max-width: 571px) 100vw, 571px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Household businesses must notify the tax authorities of the change in tax calculation method by completing Form 08-MST as prescribed in Circular 86\/2024\/TT-BTC and submitting it to the tax authority directly managing them to register for the switch from the lump-sum tax method to the declaration method.<\/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;\"><a href=\"https:\/\/docs.google.com\/document\/d\/1NUhHVIUKeNWedifowzJ2ELD9TzgSEu9f\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400; color: #ff0000;\">Download Form 08-MST issued with Circular 86\/2024\/TT-BTC<\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_ke_hang_ton_tai_thoi_diem_chuyen_doi\"><\/span><b>Inventory at the time of transition<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Before officially implementing the inventory declaration method, business households need to review and inventory all goods they have at the beginning of the period. The inventory must include both goods with legal documentation and goods without invoices.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The inventory results are recorded in a confirmation report, which serves as the basis for determining the opening inventory balance and is recorded in the accounting system from January 1, 2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_dang_ky_va_su_dung_hoa_don_dien_tu\"><\/span><b>Register and start using electronic invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Depending on their business model, household businesses choose the appropriate type of electronic invoice:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Direct retail sales to consumers: Register to use electronic invoices generated from cash registers, meeting the connection and data transmission requirements as stipulated by the tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For service provision or wholesale activities: Register to use electronic invoices with tax authority codes, through licensed electronic invoice solution providers.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"To_chuc_he_thong_So_sach_ke_toan_theo_quy_dinh\"><\/span><b>Organize the accounting system and records in accordance with regulations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When switching to the declaration-based method, business households are responsible for opening and maintaining complete accounting books as guided by Circular 88\/2021\/TT-BTC. Specifically, at a minimum, the following books must be maintained:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">General journal: Reflects all economic transactions as they occur in chronological order.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue Ledger: Separately tracks revenue from the sale of goods and provision of services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inventory ledger: Records the import, export, and inventory status of materials, tools, equipment, and goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Production and business cost tracking ledger: Used to determine operating results.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax obligation tracking register: Manages taxes payable and paid to the state budget.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payroll and insurance record book: Detailed record of obligations to employees.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Cash and bank deposit ledger: Reflects the situation of income and expenses and fluctuations in cash flow.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lich_trinh_thuc_hien_ke_khai_va_nop_thue_theo_phuong_phap_moi\"><\/span><b>Schedule for filing and paying taxes using the new method.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Meeting tax filing and payment deadlines is crucial for businesses to minimize the risk of penalties for late payments, while ensuring smooth and compliant fulfillment of tax obligations.<\/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;\"> Comparing monthly and quarterly tax filing for household businesses.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Monthly declaration<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quarterly declaration<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Applicable objects<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Household businesses with revenue exceeding 50 billion VND in the preceding year.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Household businesses with revenue of 50 billion VND or less in the preceding year.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tax return<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Form 01\/CNKD with Appendix 01-2\/BK-H\u0110KD<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Form 01\/CNKD with Appendix 01-2\/BK-H\u0110KD<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Deadline for submitting the declaration<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No later than the 20th of the following month<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No later than the 30th of the first month of the following quarter<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tax payment deadline<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Same deadline for submitting the declaration<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Same deadline for submitting the declaration<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Determining the correct tax filing method\u2014monthly or quarterly\u2014is crucial for business households transitioning to this method. The primary basis for this choice is the revenue of the preceding year, which in turn determines the appropriate deadline for filing and paying taxes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Complying with regulations from the outset not only helps businesses avoid penalties for late payments or incorrect declarations, but also lays the foundation for transparent, stable, and long-term financial management in the context of increasingly stringent tax policies.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chuyen_doi_truc_tuyen_thue_khoan_sang_ke_khai_cho_Ho_kinh_doanh\"><\/span><b>Instructions for converting online lump-sum tax to declaration tax for household businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Business owners can register for the conversion through the Tax Department&#039;s Public Service Portal with the following detailed steps:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Dang_nhap_he_thong_dien_tu\"><\/span><b>Step 1 \u2013 Log in to the electronic system<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Access the tax authority&#039;s electronic portal at this address. <\/span><b><i>dichvucong.gdt.gov.vn<\/i><\/b><span style=\"font-weight: 400;\">Next, log in using your personal electronic tax account or the business tax code issued by the tax authority to proceed with the relevant procedures.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Chon_mau_to_khai_phu_hop\"><\/span><b>Step 2 \u2013 Choose the appropriate declaration form.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7471\" aria-describedby=\"caption-attachment-7471\" style=\"width: 545px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7471\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND.jpg\" alt=\"M\u1eabu 01\/CKND ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 40\/2021\/TT-BTC\" width=\"545\" height=\"643\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND.jpg 545w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND-254x300.jpg 254w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-01-CKND-10x12.jpg 10w\" sizes=\"auto, (max-width: 545px) 100vw, 545px\" \/><figcaption id=\"caption-attachment-7471\" class=\"wp-caption-text\">Form 01\/CKND issued with Circular 40\/2021\/TT-BTC<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">On the system&#039;s management screen, taxpayers access the Administrative Procedures function, then select the Declaration form. Next, they enter their tax identification number so the system can automatically look up and display the relevant procedures.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the list of results, taxpayers can search by procedure code 2.002259 or directly select Form 01\/CNKD \u2013 Tax declaration form applicable to individual businesses, issued together with Circular 40\/2021\/TT-BTC.<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000; height: 24px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 100%; text-align: center; height: 24px;\"><a href=\"https:\/\/docs.google.com\/document\/d\/1HsOA-H4_2P1Y0oS2aza_mD1nMGZOuaAt\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff0000;\">Download Form 01\/CKND<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Xac_nhan_dia_diem_kinh_doanh_va_lua_chon_ky_ke_khai\"><\/span><b>Step 3 \u2013 Confirm business location and select filing period<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After selecting the appropriate tax declaration form, the business household needs to accurately determine the location where its production and business activities take place, based on the information registered with the tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Next, taxpayers choose either monthly or quarterly tax filing periods, based on their revenue from the preceding year. Choosing the correct filing method is crucial to ensuring the proper acceptance of the tax return and avoiding future adjustments.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Khai_bao_viec_chuyen_doi_phuong_phap_va_hoan_tat_ky_dien_tu\"><\/span><b>Step 4 \u2013 Declare the method conversion and complete the electronic signing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In the declaration section, business households must mark their confirmation of switching from the lump-sum method to the declaration method in accordance with regulations. Simultaneously, they must declare the estimated revenue for the first declaration period, corresponding to Quarter 1 of 2026 or January 2026, depending on the chosen declaration method.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">After reviewing all the information, taxpayers digitally sign the tax return using a USB Token or remote electronic signature, then submit the documents through the system to complete the procedure.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_can_luu_y_ve_chung_tu_va_quan_ly_tai_chinh\"><\/span><b>Key points to note regarding documentation and financial management.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to current regulations, after switching to the declaration method, business households need to ensure compliance with the following requirements:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_hoa_don_chung_tu\"><\/span><b>Requirements for invoices and supporting documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Since the implementation of the declaration method, all purchases of goods and services for business operations must be supported by valid invoices and documents. This is an important basis for tax authorities to accept expenses during audits and inspections.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_tai_khoan_thanh_toan\"><\/span><b>Manage payment accounts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Household businesses are required to open a separate bank account for their business operations, distinct from personal expenses. This account is to be used for transactions of 20 million VND or more, in accordance with cashless payment requirements.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_bao_hiem_xa_hoi\"><\/span><b>Social insurance obligations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When switching to the declaration-based system, household businesses incur the responsibility of registering and paying social insurance for their employees and for the household owner themselves (if eligible), in accordance with the current regulations of the Social Insurance Law.<\/span><\/p>\n<p><span class=\"text\"> <div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/\" class=\"su-button su-button-style-flat text-is-link\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"__blank\" rel=\"noopener noreferrer\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div> <\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><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><\/h2>\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>","protected":false},"excerpt":{"rendered":"<p>Theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15, k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh s\u1ebd kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf. Thay v\u00e0o \u0111\u00f3, to\u00e0n b\u1ed9 \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai. Quy \u0111\u1ecbnh n\u00e0y \u0111\u00e1nh d\u1ea5u m\u1ed9t thay [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7475,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7470","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\/7470","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=7470"}],"version-history":[{"count":5,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7470\/revisions"}],"predecessor-version":[{"id":7480,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7470\/revisions\/7480"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7475"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}