Under the Government's Decree No. 68/2026, July 31 was the deadline for household and individual businesses that began operations during the first half of 2026 and generated actual revenue of VND1 billion (over US$38,000) or less to declare their revenue for the six months.
New household businesses still struggle with tax procedures
On July 31, tax service offices across Ho Chi Minh City were crowded with household and individual business owners seeking guidance on tax procedures.
At Tax Office No. 13, a household business owner from Cau Kieu Ward said she had registered her business in April this year. With projected annual revenue of less than VND1 billion, she was required to notify the tax authority of her bank account information and declare revenue generated through June 30.
“All the procedures are now done on a computer or smartphone, and I'm not familiar with them yet. That's why I came here for help from tax officers so I can do it myself next time,” she said.
Other business owners visited the office to seek advice on registering for electronic invoices and handling previously overpaid taxes.
Ms. Le Bich Thao, Deputy Head of Tax Office No. 13, said the office had proactively sent reminder letters to household and individual businesses well in advance. It also reviewed the list of those that had yet to complete the required procedures and contacted them directly to provide assistance. As of July 29, around 80 percent of household and individual businesses under the office's jurisdiction had completed the required procedures in accordance with regulations.
“A large number of household businesses came to the tax office on July 30 to receive in-person guidance. Most of them were newly established in 2026. As this was their first time filing this type of declaration, many were still unfamiliar with the technical procedures on the online system,” she said.
Other local tax offices have also stepped up outreach efforts, providing guidance to help taxpayers complete the required procedures.
Mr. Vo Thanh Loc, Head of Tax Office No. 19, said tax officials had been dispatched to areas with high concentrations of household businesses, such as Cu Chi Market, where they provided direct assistance.
“We have been sending reminders and guidance to household businesses for about a month, urging them to complete the procedures on time and in accordance with the regulations,” the head of another local tax office said.
Tax authorities to continue providing support
In practice, most inquiries about tax procedures have come from household businesses that began operating in 2026, as they navigate a range of newly introduced regulations.
The most common questions include whether household businesses are required to report their revenue or file tax declarations, whether they must open a separate bank account for the business, and whether the account must be registered in the name of the business owner or may instead be held by a family member.
In particular, many household businesses with annual revenue of less than VND1 billion, which are exempt from paying taxes, have tended to be complacent about their compliance obligations.
Tax officials emphasized that even when no tax is payable, proper bookkeeping remains essential. In addition to maintaining the mandatory revenue ledger required by regulations, household businesses are encouraged to keep inventory records or, more simply, use sales management software that incorporates these bookkeeping functions.
Nguyen Hong Trang, PhD, Director of Linh Phong Tax Agency, noted that "revenue reporting" and "tax declaration" are simply different terms referring to the same filing, as both use a single declaration form. She also advised newly established household businesses to correctly identify their applicable business category and maintain a separate bank account dedicated to business transactions.
Speaking with Sai Gon Giai Phong (SGGP) Newspaper, Deputy Director General of the Tax Department under the Ministry of Finance Mai Son, said a review of the Tax Management System (TMS) showed that some household and individual businesses had yet to submit their revenue reports or tax declarations within the prescribed deadline.
The Tax Department has instructed heads of local tax offices nationwide to urgently review and identify all businesses required to report revenue, while providing guidance and reminders to ensure timely compliance.
"The tax authority is also strengthening support for household and individual businesses in submitting revenue reports via the eTax Mobile application or the administrative procedures information system. The tax authority is proactively providing assistance through electronic, online and in-person channels at tax offices to ensure taxpayers can complete the procedures conveniently and on time," Deputy Director General of the Tax Department Mai Son said.
Can Tho launches intensive support campaigns for household businesses
Deputy Director of the Can Tho City Tax Department, Huynh Tan Phat, said the local tax authority has organized multiple intensive training and outreach campaigns for household businesses that began operations during the first half of this year, providing guidance and answering questions on tax compliance.
In addition, tax officials from local tax offices have visited household businesses at their premises to provide hands-on assistance with completing the required declarations in accordance with regulations.
Dong Nai sees surge in tax filings ahead of deadline
On July 31, Tax Office No. 3 of Dong Nai City in Tran Bien Ward was crowded from early morning as household business owners arrived to declare their revenue, register bank account information, and receive assistance in completing the required documentation.
To facilitate the process, several banks also dispatched staff to the tax office to assist customers on site.
According to the Dong Nai City Tax Department, the city is home to approximately 173,000 household businesses. The number of tax declarations submitted in the second quarter has risen sharply and is currently being compiled.
