{"id":7849,"date":"2026-03-16T23:42:52","date_gmt":"2026-03-17T06:42:52","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7849"},"modified":"2026-03-18T19:19:15","modified_gmt":"2026-03-19T02:19:15","slug":"cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/","title":{"rendered":"Official document No. 241\/SLA-QLDN introduces a significant change regarding tax payment on behalf of household businesses."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For many years, the mechanism of paying taxes on behalf of household businesses has been commonly applied to bonuses, discounts, or trade support payments made by businesses to their household business partners. However, this mechanism has undergone a significant change starting in 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Official Letter No. 241\/SLA-QLDN issued on March 4, 2026, by the Son La Provincial Tax Department, organizations paying taxes are no longer required to declare and pay taxes on behalf of business households for many trade support expenses. This change stems from the complete abolition of the lump-sum tax method for business households from January 1, 2026, leading to adjustments in the related tax management mechanism.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This article will clearly analyze the legal basis, scope of application, and important notes for businesses and household businesses to comply with the new regulations.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/13l1GFE-3oWS_S7xn6Y_ncATp89cs89PW\/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_76 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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Quy_dinh_moi_ve_nop_thue_thay_cho_ho_kinh_doanh_theo_Cong_van_so_241SLA-QLDN\" >New regulations on tax payment on behalf of household businesses according to Official Letter No. 241\/SLA-QLDN<\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Vi_sao_doanh_nghiep_khong_con_phai_nop_thue_thay_cho_ho_kinh_doanh\" >Why are businesses no longer required to pay taxes on behalf of household businesses?<\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Can_cu_phap_ly_dan_den_viec_bai_bo_nop_thue_thay_cho_ho_kinh_doanh\" >Legal basis for abolishing tax payment on behalf of household businesses.<\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#He_thong_quan_ly_thue_moi_doi_voi_ho_kinh_doanh\" >New tax management system for household businesses.<\/a><\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Doanh_nghiep_can_lam_gi_khi_khong_con_nop_thue_thay_cho_ho_kinh_doanh\" >What should businesses do when they can no longer pay taxes on behalf of 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-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Hach_toan_chi_phi_dung_chung_tu\" >Account for expenses correctly using supporting documents.<\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Kiem_trang_phap_ly_cua_ho_kinh_doanh\" >Checking the legal status of a household business.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Trach_nhiem_cua_ho_kinh_doanh_khi_doanh_nghiep_khong_con_nop_thue_thay\" >Responsibilities of household businesses when the company no longer pays taxes on their behalf.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Tu_ke_khai_doanh_thu\" >Self-declaration of revenue<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Xuat_hoa_don_dien_tu\" >Issuing electronic invoices<\/a><\/li><\/ul><\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#So_sanh_co_che_nop_thue_truoc_va_tu_nam_2026\" >Comparing tax payment mechanisms before and from 2026.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#Luu_y_khi_ap_dung_quy_dinh_nop_thue_thay_cho_ho_kinh_doanh\" >Notes on applying the regulation of paying taxes on behalf of household businesses.<\/a><\/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\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-241-thay-doi-nop-thue-thay-ho-kinh-doanh\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_nop_thue_thay_cho_ho_kinh_doanh_theo_Cong_van_so_241SLA-QLDN\"><\/span><b>New regulations on tax payment on behalf of household businesses according to Official Letter No. 241\/SLA-QLDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the guidelines in Official Letter No. 241\/SLA-QLDN, from 2026 onwards, paying organizations will no longer be required to pay taxes on behalf of business households for certain common expenses incurred in commercial activities.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Expenses that are no longer subject to declaration and payment of taxes include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sales bonuses or incentives as agreed upon in the commercial contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A sales discount, payment discount, or promotional program in cash.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial or in-kind support does not constitute wages or salaries.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compensation for breach of contract or other financial assistance arising from a business transaction.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This adjustment significantly reduces administrative procedures for businesses, while transferring the responsibility for tax declaration to the rightful entity: household businesses, the units directly generating revenue.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_khong_con_phai_nop_thue_thay_cho_ho_kinh_doanh\"><\/span><b>Why are businesses no longer required to pay taxes on behalf of household businesses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Prior to 2026, the majority of household businesses applied the lump-sum tax method. Under this mechanism, the tax authority determined the revenue and the amount of tax payable. When businesses paid bonuses or support to household businesses, the businesses were responsible for declaring and paying taxes on behalf of the household businesses according to the guidelines. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 126\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-40-2021-TT-BTC-huong-dan-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-477635.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 40\/2021\/TT-BTC.<\/span><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, tax policy changed when Congress enacted legislation. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-quyet-198-2025-QH15-co-che-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan-657148.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Resolution 198\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\">, which stipulates:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">From January 1, 2026, household businesses and individual business owners will no longer be subject to the lump-sum tax method.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All businesses must switch to declaring taxes based on actual revenue and be responsible for their tax obligations.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When the lump-sum tax method was abolished, the regulations on tax payment on behalf of business households, which previously only applied to those subject to lump-sum tax, also became inappropriate. Therefore, the tax authorities issued guiding documents such as Official Letter No. 241\/SLA-QLDN to standardize implementation.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_dan_den_viec_bai_bo_nop_thue_thay_cho_ho_kinh_doanh\"><\/span><b>Legal basis for abolishing tax payment on behalf of household businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7852\" aria-describedby=\"caption-attachment-7852\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7852\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u00e3i b\u1ecf n\u1ed9p thu\u1ebf thay cho h\u1ed9 kinh doanh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-dan-den-viec-bai-bo-nop-thue-thay-cho-ho-kinh-doanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7852\" class=\"wp-caption-text\">Legal basis for abolishing tax payment on behalf of household businesses.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Resolution 198\/2025\/ND-CP is considered a turning point in tax management for the individual economic sector. Accordingly:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The lump-sum tax method will be officially abolished from 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Household businesses must self-declare and self-pay taxes based on their actual revenue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax authorities are shifting to a management model based on electronic invoices.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This change aims to increase transparency and ensure the principle of self-declaration, self-payment, and self-responsibility for taxes.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_quan_ly_thue_moi_doi_voi_ho_kinh_doanh\"><\/span><b>New tax management system for household businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Under the new management model, the tax obligations of household businesses will be determined based on actual revenue. Some key groups include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue below the prescribed threshold: May be exempt from VAT and personal income tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Average revenue: File tax returns quarterly or periodically.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">High revenue: Implement stricter accounting and electronic invoicing procedures.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This mechanism completely replaces the previous fixed-rate tax system and requires business households to proactively declare their tax obligations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_khi_khong_con_nop_thue_thay_cho_ho_kinh_doanh\"><\/span><b>What should businesses do when they can no longer pay taxes on behalf of household businesses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Following the issuance of Official Letter No. 241\/SLA-QLDN, businesses need to adjust their accounting procedures and document management when expenses are incurred for household businesses.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Some important points to note include:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_dung_chung_tu\"><\/span><b>Account for expenses correctly using supporting documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bonuses, discounts, or subsidies are still considered reasonable expenses if they meet the following criteria:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commercial contract or agreement<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valid payment voucher<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoices issued by the business household (if any)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses no longer need to provide tax payment documents as before.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_trang_phap_ly_cua_ho_kinh_doanh\"><\/span><b>Checking the legal status of a household business.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses should check:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax identification number of a household business<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Status of operation on the tax system<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ability to issue electronic invoices<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This helps reduce the risk during tax settlements or audits later on.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_ho_kinh_doanh_khi_doanh_nghiep_khong_con_nop_thue_thay\"><\/span><b>Responsibilities of household businesses when the company no longer pays taxes on their behalf.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7851\" aria-describedby=\"caption-attachment-7851\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7851\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay.jpg\" alt=\"Tr\u00e1ch nhi\u1ec7m c\u1ee7a h\u1ed9 kinh doanh khi doanh nghi\u1ec7p kh\u00f4ng c\u00f2n n\u1ed9p thu\u1ebf thay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trach-nhiem-cua-ho-kinh-doanh-khi-doanh-nghiep-khong-con-nop-thue-thay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7851\" class=\"wp-caption-text\">Responsibilities of household businesses when the company no longer pays taxes on their behalf.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Under the new system, household businesses become the direct entities responsible for declaring and paying taxes. This entails several important obligations:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_ke_khai_doanh_thu\"><\/span><b>Self-declaration of revenue<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Household businesses must declare all actual revenue received, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue from the sale of goods or services<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sales bonuses and incentives<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract discounts or compensation.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_dien_tu\"><\/span><b>Issuing electronic invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Electronic invoices serve as the basis for:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Household businesses file tax returns.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business recognizes the expense as a legitimate expense.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the context of changes to regulations on tax payment on behalf of household businesses as per Official Letter No. 241\/SLA-QLDN, proactively updating policies and standardizing tax documents is a key factor in helping businesses minimize risks. Referencing and utilizing these guidelines is essential. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">tax accounting services<\/span><\/a><span style=\"font-weight: 400;\"> To ensure that declarations, accounting, and compliance with the new regulations are carried out accurately and promptly.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_co_che_nop_thue_truoc_va_tu_nam_2026\"><\/span><b>Comparing tax payment mechanisms before and from 2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help businesses and household businesses clearly understand the changes in the tax payment mechanism for household businesses as per Official Letter No. 241\/SLA-QLDN, the table below summarizes the core differences in tax responsibilities, documentation, and management methods, thereby highlighting the nature of the transition from a lump-sum tax mechanism to a self-declaration mechanism.<\/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;\">Compare the tax payment mechanism for household businesses before and from 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Criteria<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Before 2026<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>From 2026<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tax calculation method<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lump-sum tax<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Declaration based on revenue<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Paying taxes on behalf of household businesses.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The business performs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Household businesses pay themselves.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Expense voucher<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Expense documents and tax payment receipts<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Electronic payment vouchers and invoices<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Management mechanism<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Setting revenue targets<\/span><\/td>\n<td><span style=\"font-weight: 400;\">According to invoice data<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thus, the changes in Official Letter No. 241\/SLA-QLDN reflect the transition from a manual tax management model to a data-driven management system.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_ap_dung_quy_dinh_nop_thue_thay_cho_ho_kinh_doanh\"><\/span><b>Notes on applying the regulation of paying taxes on behalf of household businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Although the new regulations have been in effect since 2026, businesses still need to be aware of the principles of legal application:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions occurring before January 1, 2026, must still be conducted under the mechanism of tax payment on behalf of household businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions from 2026 onwards will be subject to the new regulations as per Official Letter No. 241\/SLA-QLDN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Furthermore, in cases where multiple documents have different contents, businesses should prioritize the document with higher legal validity or the one issued later, in accordance with the principles of the Law on the Promulgation of Legal Documents.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The issuance of Official Letter No. 241\/SLA-QLDN has clarified a significant change in tax policy for 2026: businesses will no longer have to pay taxes on behalf of household businesses for trade support payments. This change stems from the complete abolition of the lump-sum tax mechanism and the shift to a self-declaration and self-payment tax model.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the new context, businesses need to adjust their accounting processes and control documents more strictly, while household businesses must proactively fulfill their tax obligations. Understanding and accurately applying the regulations in Circular No. 241\/SLA-QLDN will help all parties minimize legal risks and ensure full compliance with current tax regulations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content is moderated by: <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Mr. Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of Man, CPA Vietnam Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>Source:<\/strong> <span style=\"color: #ff0000;\">Vietnam Law<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong nhi\u1ec1u n\u0103m qua, c\u01a1 ch\u1ebf n\u1ed9p thu\u1ebf thay cho h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n th\u01b0\u1edfng, chi\u1ebft kh\u1ea5u ho\u1eb7c h\u1ed7 tr\u1ee3 th\u01b0\u01a1ng m\u1ea1i m\u00e0 doanh nghi\u1ec7p chi tr\u1ea3 cho \u0111\u1ed1i t\u00e1c l\u00e0 h\u1ed9 kinh doanh. Tuy nhi\u00ean, b\u01b0\u1edbc sang n\u0103m 2026, c\u01a1 ch\u1ebf n\u00e0y \u0111\u00e3 c\u00f3 s\u1ef1 thay [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7850,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7849","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\/7849","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=7849"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7849\/revisions"}],"predecessor-version":[{"id":7880,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7849\/revisions\/7880"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7850"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}