Decree No. 373/2025/ND-CP of the Government provides detailed regulations on tax filing dossiers and procedures applicable to business households and individual businesspersons, effective from 14 February 2026.

I. Transitional Principles Regarding Tax Declaration Forms

Where taxpayers have declared taxes in accordance with Decree No. 126/2020/ND-CP and Circular No. 80/2021/TT-BTC, they shall continue to apply the existing declaration and finalization forms for the 2025 tax period.

From 01 January 2026, activities falling within the scope of Decree No. 373/2025/ND-CP shall apply the declaration forms prescribed under Decree No. 373.

II. Tax Filing Dossiers for Business Households and Individual Businesspersons

1. Tax Dossier under the Presumptive (Lump-Sum) Method

Applicable to: Business households and individual businesspersons paying tax under the presumptive method.

Dossier includes:

• Tax declaration for business households and individual businesspersons – Form No. 01/CNKD.

(Legal basis: Point c, Clause 3, Article 8 of Decree No. 373/2025/ND-CP)

2. Tax Dossier under the Declaration Method

Applicable to: Business households and individual businesspersons paying tax under the declaration method.

Dossier includes:

• Tax declaration – Form No. 01/CNKD;

• Appendix – Statement of business activities during the tax period – Form No. 01-2/BK-HD-KD.

(Legal basis: Point a, Clause 1, Article 8 of Decree No. 373/2025/ND-CP)

3. Tax Dossier for Each Arising Transaction

Applicable to: Business households and individual businesspersons declaring tax on a per-occurrence basis.

Dossier includes:

• Tax declaration – Form No. 01/CNKD;

• Copy of the economic contract for goods supply or service provision;

• Copy of acceptance minutes and contract liquidation record;

• Documents evidencing the origin of goods, such as:

  • Statement of domestic agricultural product purchases;

  • Statement of goods traded or exchanged across borders;

  • Purchase invoices;

  • Relevant documents proving goods are self-produced by the individual.

(Legal basis: Point h, Clause 4, Article 8 of Decree No. 373/2025/ND-CP)

4. Tax Dossier for Each Occurrence or on a Monthly/Quarterly Basis in Cases Where Organizations Withhold and File on Behalf

Applicable to:

• Individuals cooperating in business with organizations;

• Organizations paying income to individuals who meet the revenue threshold.

Dossier includes:

• Tax declaration – Form No. 01/CNKD;

• Appendix – Detailed list of business households/individual businesspersons – Form No. 01-1/BK-CNKD;

• Copy of the business cooperation contract (if it is the first tax filing for such contract).

(Legal basis: Points c and d, Clause 5, Article 7; Points c and dd, Clause 5, Article 7; and Point a, Clause 1 and Point d, Clause 2, Article 8 of Decree No. 373/2025/ND-CP)

5. Tax Dossier for Individuals Leasing Out Assets

a) Individual directly filing with the tax authority

Dossier includes:

• Tax declaration for asset leasing activities – Form No. 01/TTS;

• Appendix detailing the lease contract – Form No. 01-1/BK-TTS (for first-time filing);

• Copy of the lease contract and its appendices;

• Power of attorney (if authorizing another party to declare and pay tax).

b) Organization filing on behalf of the leasing individual

Dossier includes:

• Tax declaration – Form No. 01/TTS;

• Appendix – List of individuals leasing assets – Form No. 01-2/BK-TTS;

• Copy of the lease contract and its appendices.

6. Annual Tax Filing Dossier for Certain Specific Activities

Applicable to: Individuals directly entering into contracts for:

• Lottery agency activities;

• Insurance agency activities;

• Multi-level marketing;

• Other business activities where tax has not been withheld during the year.

Dossier includes:

• Annual tax declaration – Form No. 01/TKN-CNKD;

• Copy of the economic contract;

• Copy of acceptance and contract liquidation record (if any).

III. Appointment of Accounting Personnel for Business Households

Pursuant to Article 2 of Circular No. 152/2025/TT-BTC, the legal representative of a business household or individual businessperson may:

• Personally maintain accounting records;

• Appoint an accountant; or

• Engage an accounting service provider.

Eligible relatives who may be appointed as accountant include:

• Biological parents;

• Adoptive parents;

• Spouse;

• Biological or adopted children;

• Siblings.

Additionally, managers, operators, warehouse keepers, cashiers, or persons regularly involved in asset trading may concurrently undertake accounting duties for the business household.

IV. Tax Declaration and Assessment Regulations Applicable from 2026

Pursuant to Article 13 of the Law on Tax Administration 2025:

1. Value-Added Tax (VAT) and Personal Income Tax (PIT)

• If not subject to tax: taxpayers must notify the actual revenue generated.

• If subject to tax: taxpayers must self-determine and declare the payable tax amount.

Where electronic invoices or electronic invoices generated from point-of-sale (POS) systems are used, the tax administration system shall automatically support the preparation of tax declarations.

2. Other Taxes and State Budget Revenues

Business households and individual businesspersons shall self-assess and declare in accordance with relevant legal regulations.

3. Periodic Tax Filing

Tax declarations shall be made by each tax type and tax period.

Tax authorities shall provide data support to facilitate declaration.

4. E-Commerce Platform Business Activities

• Platforms with ordering and payment functions: the platform operator shall withhold, declare, and pay tax on behalf of the seller.

• Platforms without payment functions: business households and individuals must declare and pay tax themselves.

NOTES

• For crude oil and natural gas sold from 01 January 2026, taxpayers shall declare using the forms prescribed under Decree No. 373/2025/ND-CP.

• Where referenced legal documents are amended, supplemented, or replaced, the updated documents shall apply.

Conclusion: Decree No. 373/2025/ND-CP standardizes and expands the tax filing dossier system applicable to business households and individual businesspersons, while enhancing the application of electronic data systems and clarifying the responsibilities of relevant organizations. Business households should proactively review their business model to ensure proper application of declaration forms and compliance timelines, particularly from 2026 onward.

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