Circular 18/2026/TT-BTC: Tax Administration Dossiers and Procedures for Household Businesses and Individual Business Operators
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Based on:18/2026/TT-BTC - Government Official Gazette
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Circular 18/2026/TT-BTC, issued by the Ministry of Finance on March 5, 2026, sets out detailed dossiers and procedures for tax administration of household businesses and individual business operators, covering revenue notification, tax declaration, tax payment, refund of overpaid tax, and business location notification. It implements Tax Administration Law No. 108/2025/QH15, VAT Law No. 48/2024/QH15 (as amended by Law No. 149/2025/QH15), Personal Income Tax Law No. 109/2025/QH15, and Decree No. 68/2026/ND-CP. The circular issues 14 new form templates, fully replacing the form system under Circular No. 40/2021/TT-BTC and Circular No. 100/2021/TT-BTC. Filing dossiers are organized by taxpayer group: household businesses with annual revenue of VND 500 million or less only need to notify revenue (Form 01/TKN-CNKD); those paying personal income tax under the tax-rate-times-taxable-revenue method use Form 01/CNKD; those paying under the taxable-income-times-tax-rate method must also file an annual finalization return, Form 02/CNKD-TNCN-QTT. Organizations that withhold or file/pay tax on behalf of individuals (such as insurers, lottery agents, multi-level sellers, or property lessees) have their own separate declaration forms. Key practical points for household businesses, individual operators, and tax agents: certain currently operating taxpayers must notify their bank account or e-wallet number on Form 01/BK-STK by April 20, 2026; new businesses must submit this together with their first revenue notification or tax return. The circular takes effect from its signing date (March 5, 2026) and includes a transitional rule allowing businesses that already declared under Circular 40/2021/TT-BTC to keep their existing filings without adjustment.
Scope and Applicability
The circular sets out detailed dossiers and procedures for revenue notification, tax declaration, tax payment, tax refund, business location notification, and suspension or termination of business activities for household businesses and individual business operators, under Clause 4, Article 13 of the Tax Administration Law and Articles 8, 11, and 12 of Decree No. 68/2026/ND-CP.
It applies to: taxpayers who are household businesses or individual business operators; tax authorities at all levels and tax officials; and other agencies, organizations, and individuals involved in fulfilling these tax obligations.
Business Location Notification
Household businesses and individual operators must submit a notification (Form 01/TB-DDKD) to the tax authority managing their head office when establishing, changing information for, suspending, or terminating a business location. The tax authority responds with the update result using Form 02/TB-DDKD.
Revenue Notification and Tax Declaration Dossiers
Depending on the tax payment method and revenue threshold, the declaration dossier includes:
- Household businesses and individual operators not subject to VAT or personal income tax (including new businesses): revenue notification on Form 01/TKN-CNKD.
- Those paying personal income tax under the tax-rate-times-taxable-revenue method: declaration on Form 01/CNKD.
- Those paying under the taxable-income-times-tax-rate method: Form 01/CNKD during the year, plus an annual finalization return, Form 02/CNKD-TNCN-QTT.
- Businesses covered by Point b, Clause 4, Article 17 of Decree 68/2026/ND-CP must submit a bank account or e-wallet notification (Form 01/BK-STK) no later than April 20, 2026; those covered by Point a of the same clause submit it together with their first 2026 tax return; new businesses submit it together with their first revenue notification or tax return.
For organizations that withhold, declare, or pay tax on behalf of individuals (business cooperation partners, property lessees, or lottery, insurance, or multi-level-marketing companies paying commissions), the dossier uses Form 01/TCKT together with the relevant supplementary schedules (01/BK-KTHTKD, 02/BK-KTBDS, 01/XSBHDC, 01/BK-XSBHDC).
Individuals who directly contract as lottery, insurance, or multi-level-marketing agents and have not yet had tax withheld during the year declare on Form 01/TKN-CNKD. Individuals who lease real estate and declare directly use Form 01/BDS with Schedule 01/BK-BDS.
Refund of Overpaid Tax
Refund dossiers use Form 01/TKN-CNKD (tax-rate-times-revenue method) or Form 02/QTT-TNCN-CNKD (taxable-income-times-tax-rate method). The tax authority receives, classifies, and issues a refund decision (or a combined refund-and-offset decision) and sends a refund order to the State Treasury as prescribed.
Transitional Provisions and Effective Date
Household businesses that already declared and paid tax under Circular No. 40/2021/TT-BTC do not need to re-adjust their filings; those that have not yet filed must follow this circular and will not be penalized. Household businesses must prepare and submit an inventory schedule for goods, machinery, and equipment (Form 01/BK-HTK) under Clause 4, Article 18 of Decree 68/2026/ND-CP.
The circular takes effect from its signing date (March 5, 2026) and replaces Circular No. 40/2021/TT-BTC dated June 1, 2021, and Circular No. 100/2021/TT-BTC dated November 15, 2021.
The circular is issued together with 14 form templates (from Form 01/TB-DDKD to Form 01/BK-HTK) that apply uniformly to the tax declaration dossiers of household businesses and individual business operators nationwide.