The deadline for business households to file their tax returns and report their revenue is approaching
Many tax authorities in provinces and cities across the country have just issued notices stating that July 31 is the deadline for taxpayers, business households, and others to promptly complete their filing, registration, and reporting procedures.
According to tax authorities, taxpayers should proactively review their status to determine whether they are required to file or report, and must fully fulfill their obligations by the deadline to ensure their rights and avoid administrative penalties.
For business households and individual business operators who began operations in the first six months of 2026, if their actual revenue generated from the start of business operations through June 30 is VND 1 billion or less, they must report their actual revenue by July 31 using Form No. 01/TKN-CNKD.
In addition, business households and individual entrepreneurs currently in operation with revenue of VND 1 billion or less who have not yet reported the bank account or e-wallet used for business activities must also complete this reporting using Form No. 01/BK-STK by this deadline.
For households and individual business owners who rent out real estate and have chosen either the direct tax filing method or the twice-a-year tax filing method, July 31 is also the deadline for submitting their first tax return. The filing package includes Form No. 01/BĐS and Detailed Schedule 01/BK-BĐS for cases involving multiple rental properties.
Additionally, business households and individual business owners filing quarterly tax returns with projected annual revenue for 2026 ranging from VND 1 billion to no more than VND 50 billion, or those that began operations in the first six months of the year and had actual revenue generated through June 30 during this period must submit their second-quarter tax return using Form No. 01/CNKD no later than July 31.
Not only business households, but also enterprises and organizations that file taxes on a quarterly basis must complete their second-quarter tax returns by the deadline. For value-added tax (VAT), the regulations apply to newly established enterprises or those with total revenue from the sale of goods and provision of services in 2025 of VND 50 billion or less. Tax returns must be filed using Form No. 01/GTGT (deduction method) or Form No. 04/GTGT (direct method).
For personal income tax, all businesses and organizations that pay income in the form of wages or salaries must file their second-quarter tax return using Form No. 05/KK-TNCN.
Taxpayers can file their returns online via the eTax Mobile app or the Tax Department’s Public Service Portal. The tax authority recommends not waiting until the last minute—the July 31 deadline—to file, to avoid system overloads or errors.
It is worth noting that some newly established business households in the first six months of the year may encounter issues where their Form 01/TKN-CNKD returns are rejected or cannot be submitted. Common causes include selecting the wrong filing category, mistakenly choosing the tax period “Year 2026” instead of “First Half of 2026,” reporting zero revenue, or having a tax ID number in an inactive status without having completed the procedures to terminate the tax ID number’s validity.
Additionally, failure to report a bank account or payment account used for business operations via Form 01/BK-STK may also result in the filing being rejected.
The tax authority advises business households to carefully review all information before submitting their tax returns. If there is no reported revenue, the tax ID number is inactive, or errors persist during filing, taxpayers should contact their local tax officer directly for verification and guidance.
