Gia Lai Tax Department issues PIT guidance for business households

The Gia Lai Tax Department has issued guidance for business households and individuals regarding the declaration and temporary payment of personal income tax (PIT) in accordance with Decree No. 68/2026/ND-CP. This guidance aims to help taxpayers proactively maintain business activities while awaiting the official passage of new regulations.

Under the current framework, PIT for these entities can be declared and paid monthly or quarterly alongside value-added tax filings. The temporary tax amount is calculated by multiplying the taxable revenue from business activities by the applicable tax rate for the specific industry.

Additionally, the Ministry of Finance has proposed measures to support small and medium enterprises, including increasing the revenue threshold for the simplified tax calculation method from 3 billion VND to 10 billion VND. This proposal is expected to be included in the draft Law on Support for Small and Medium Enterprises to be reviewed by the National Assembly in October 2026.

Regarding complex tax scenarios, such as individuals managing both short-term accommodation services and long-term property rentals, the Ministry of Finance clarified the distinction between industry groups. Real estate activities (renting residential houses or apartments for long-term use) are categorized separately from accommodation services (short-term lodging), which carry different management and tax implications.