A business license is a document that allows individuals and organizations to conduct business activities when they fully meet the conditions for business registration as prescribed by law. Thus, before conducting business activities, individuals and organizations must register for…
On December 31, 2025, the Ministry of Finance officially issued Circular 152/2025/TT-BTC, introducing a revised accounting regime for business households and individuals. Effective from January 1, 2026, this new regulation will replace Circular 88/2021/TT-BTC. Below, Viet An Law highlights…
(Declaration vs. Lump-Sum) As of January 1, 2026, Business Households will officially transition from the presumptive tax method to the declaration and self-payment method. This is considered an important step in tax administration, aimed at clarifying financial obligations, increasing…
Currently, Vietnam has over 5.2 million business households, with total state budget revenue from this group estimated at approximately 26,000 billion VND in 2024. From 2026, business households will switch to paying taxes using the declaration method instead of…
Before 2026, business households with revenue of 100 million VND or less do not have to pay personal income tax. From January 1, 2026, business households with revenue of 200 million VND/year or more must pay tax, instead of…
In an effort to support and promote the development of the private sector, the Vietnamese Government has issued various policies and resolutions. One of the most significant is the abolition of the flat tax for individual business households, effective…
Streamline tax declarations for your business household in Vietnam. Our services simplify compliance, saving you time and hassle. The development of e-commerce has brought a lot of convenience to consumers. The trend has changed markedly from traditional sales models…
On May 12, 2020, the Government issued Resolution No. 68/NQ-CP with the goal of reducing and simplifying at least 20% of regulations and compliance costs related to business activities in the period of 2020-2025. In particular, this Resolution aims…
