Tax Department issues guidance for business household income tax

The Tax Department has issued new guidance for individuals and business households regarding the temporary payment of personal income tax. This measure is intended to help businesses proactively fulfill their tax obligations and maintain operations while waiting for official amendments to tax calculation methods.

The Ministry of Finance has proposed increasing the revenue threshold for applying the simple 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 (amended), which will be submitted to the National Assembly for consideration and approval during its second session, scheduled for October 2026.

During this transition period, tax authorities have been instructed to promote awareness and guide business households to perform temporary personal income tax payments using the simple method (tax rate multiplied by revenue) as per Decree No. 68/2026/ND-CP. These payments can be declared monthly or quarterly alongside value-added tax filings.