Vietnam Sets July 31 Deadline for Small Business Tax Filings

Vietnam's Ministry of Finance has ordered all household‑run businesses and individual entrepreneurs to submit their second‑quarter revenue reports and disclose bank or e‑wallet details by 31 July 2026. The filing must be completed through the eTax Mobile app or the tax authority’s online portal.

Only enterprises with projected annual turnover above VND 1 billion – roughly 20 % of the sector – are required to pay corporate income tax and value‑added tax. The remaining 80 % are exempt but must still file a zero‑value declaration. Late submissions may attract penalties under the new self‑assessment regime introduced on 1 January 2026.