Circular No. 18/2026/TT-BTC dated March 5, 2026, issued by the Minister of Finance, provides regulations on tax administration dossiers and procedures applicable to business households and individual businesspersons

Accordingly, the dossiers for revenue notification and tax declaration for business households and individual businesspersons are prescribed as follows:

• Business households and individual businesspersons not subject to value-added tax (VAT) and not liable to personal income tax (PIT) (including newly established business households and individual businesspersons) shall notify actual revenue generated during the year and declare other taxes using Form No. 01/TKN-CNKD issued together with this Circular.
• For business households and individual businesspersons subject to PIT calculated based on the method of applying a tax rate multiplied by taxable revenue, the VAT, PIT, and other tax declaration dossier shall be the Tax Return Form No. 01/CNKD issued together with this Circular.
• For business households and individual businesspersons subject to PIT calculated based on taxable income multiplied by the applicable tax rate:
  • The VAT, PIT, and other tax declaration dossier during the year shall be the Tax Return Form No. 01/CNKD issued together with this Circular;
  • The PIT finalization dossier shall be the PIT Finalization Return Form No. 02/CNKD-TNCN-QTT issued together with this Circular.

• Business households and individual businesspersons currently operating with annual revenue of VND 500 million or less shall submit the Notification of bank account number/e-wallet number using Form No. 01/BK-STK issued together with this Circular no later than April 20, 2026.
• Business households and individual businesspersons currently operating with annual revenue exceeding VND 500 million shall submit the Notification of bank account number/e-wallet number using Form No. 01/BK-STK together with the first tax return of 2026.

Newly established business households and individual businesspersons shall submit the Notification of bank account number/e-wallet number using Form No. 01/BK-STK together with the first revenue notification or the first tax return of 2026.

Where there is any change in bank account number/e-wallet number, business households and individual businesspersons must notify the tax authority in accordance with the regulations on tax administration.

Circular No. 18/2026/TT-BTC takes effect from March 5, 2026.