Vietnam Ministry of Finance consolidates tax regulations for business households

The Ministry of Finance has issued Consolidated Document No. 24/2026/VBHN-TT-BTC, which systematizes core regulations regarding tax administration for business households and individual businesses. This document consolidates several previous circulars, including Circular No. 18/2026/TT-BTC, Circular No. 50/2026/TT-BTC, and Circular No. 89/2026/TT-BTC.

The new regulations detail procedures for revenue notification, tax declaration, tax payment, tax refunds, and the management of business locations. It also covers processes for notifying changes in information, temporary suspension, or termination of business activities.

Under the new guidelines, taxpayers must submit notifications regarding the establishment or modification of business locations to the tax authority managing their headquarters using specific standardized forms. The document also specifies different tax declaration dossiers tailored to various tax calculation methods, including provisions for those exempt from value-added tax and personal income tax.