{"id":6993,"date":"2025-10-21T16:21:54","date_gmt":"2025-10-21T09:21:54","guid":{"rendered":"https:\/\/taphalaw.com\/?p=6993"},"modified":"2025-10-21T16:21:54","modified_gmt":"2025-10-21T09:21:54","slug":"starting-2026-household-businesses-will-classified-three-groups-tax-management-replacing-previous-presumptive-tax-regime","status":"publish","type":"post","link":"https:\/\/demo.taphalaw.com\/en\/starting-2026-household-businesses-will-classified-three-groups-tax-management-replacing-previous-presumptive-tax-regime.html","title":{"rendered":"Starting from 2026, household businesses will be classified into three groups for tax management, replacing the previous presumptive tax regime."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The Ministry of Finance has issued Decision No. 3389\/Q\u0110-BTC approving the Project \u201cTransformation of the Tax Management Model and Methods for Household Businesses upon the Abolition of the Presumptive Tax Regime.\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accordingly, from 2026 onward, the tax authorities will completely terminate the collection of presumptive taxes and shift to a self-declaration and self-payment mechanism in accordance with the Law on Tax Administration.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Project attached to Decision No. 3389\/Q\u0110-BTC classifies household businesses into three new tax management groups as follows:<\/span><\/p>\n<p><strong>Group 1: Annual revenue below VND 200 million<\/strong><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Exempt from Value Added Tax (VAT) and Personal Income Tax (PIT).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not required to maintain complex accounting books but must still file periodic declarations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">May choose to declare taxes twice a year (at the beginning and in the middle or at the end of the year) or at another suitable time.<\/span>&nbsp;<\/li>\n<\/ul>\n<p><strong>Group 2: Annual revenue from VND 200 million to under VND 3 billion<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Continue to apply the direct tax calculation method based on revenue, as currently in place.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax rates by business sector:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>1%<\/b><span style=\"font-weight: 400;\">: Distribution and supply of goods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>3%<\/b><span style=\"font-weight: 400;\">: Manufacturing, transportation, services associated with goods, and construction with material supply<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>5%<\/b><span style=\"font-weight: 400;\">: Services and construction without material supply<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>2%<\/b><span style=\"font-weight: 400;\">: Other business activities<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Tax declaration is made four times per year (quarterly).<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Households with annual revenue exceeding VND 1 billion in retail or direct-to-consumer services must issue e-invoices from cash registers connected to the tax authority.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Households with annual revenue below VND 1 billion are not required to issue invoices but are encouraged to keep full revenue records.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Household businesses with annual revenue exceeding VND 3 billion for two consecutive years will be reclassified into Group 3 starting from the third year.&nbsp;<\/li>\n<\/ul>\n<p><strong>Group 3: Annual revenue above VND 3 billion<\/strong><\/p>\n<ul>\n<li>Household businesses with annual revenue exceeding VND 3 billion for two consecutive years will be placed in this group.<\/li>\n<li>Apply the VAT credit method:<br \/>\nVATpayable=OutputVAT\u2212InputVATVAT payable = Output VAT &#8211; Input VATVATpayable=OutputVAT\u2212InputVAT<\/li>\n<li>Personal Income Tax (PIT) is calculated at 17% of total profit, where:<br \/>\nProfit=Revenue\u2212ReasonableexpensesProfit = Revenue &#8211; Reasonable expensesProfit=Revenue\u2212Reasonableexpenses<\/li>\n<li>Households with annual revenue over VND\u00a050 billion must file monthly tax declarations; those below VND 50 billion file quarterly.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Must issue e-invoices and open a separate business bank account.<\/li>\n<\/ul>\n<p>The use of coded e-invoices or e-invoices generated from cash registers is mandatory.<\/p>","protected":false},"excerpt":{"rendered":"<p>The Ministry of Finance has issued 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