Cheap payment for SGD (Business House) -Only 300,000 VND/month
It is very important for every owner to accurately determine how to tax small business households to ensure compliance with legal provisions and maintain financial efficiency. However, not everyone abides by the relevant regulations, which may lead to mistakes in the process of tax payment and registration. In this article, NAVI will provide specific guidance on how to tax small business households in 2025. Owner should pay attention to complete tax duties properly and properly.
What is business household?
According to terms 1, Article 79 of definition 01/2021/đ, the regulation that: “Business household is founded by an individual or family members, and they will be responsible for all your assets to your business activities.
Is the retail Small Business charge tax?
According to the rules of circular 40/2021/tt-ager (article 4, Article 2), small retail businesses with sales in the year of VND 100 million or less do not have to pay gtgt and tncn taxes
To be specific, if the total sales person of the year does not exceed VND 100 million, it is considered not a seat of gtgt and tncn tax. However, business persons still have to honor full, honest tax declaration according to their regulations.
If the turnover exceeds 100 million dong, entrepreneurs must pay GTGTGT and TNCN taxes at the prescribed rate (usually in the form of turnover) and declare and pay taxes on time. According to Resolution No.139/2016/ND-CP (revised by Resolution No.22/2020/ND-CP), individuals, groups and families with annual income of 100 million VND or less can participate in the competition for free.
As such, individual business persons can collect ≤ 100 million per year without paying gtgt, tncn tax and are also free to pay playing fees. (Note: The 22/2020 agreement will also provide a free course fee for the first year of membership for new business money.)
Principle of tax charge
-Tax Principle on business persons, business persons must follow the current law on gtgt tax, tncn tax and related legal documents.
-Corporate businesses, business persons have earnings from production activities, business in the calendar year of VND 100 million or less, is the case of not paying gtgt tax and not paying tncn tax under the law on gtgt tax and tncn tax. Business persons, business individuals are responsible for opening accurate, honest, complete tax and paying tax records on time; be responsible for accuracy by law, honest, full of the tax records according to the rules.
-Business persons, they do business in individual groups, indoors, the sales rate of 100 million/year or less to determine whether individual does not have to pay gtgt tax, not paying tncn tax determined by one (01) the sole representative of the group of individuals or households in the tax year.
Ways to calculate business tax (SGD)
Value-added tax (gtgt): Fall in accordance with revenue. The general formula is:
► Gtgt tax amount = gtgt tax sales × gtgt tax rate
Personal earnings tax (tncn) of business persons: also calculated by stock methods. Similar formula:
► Personal income tax payable = Taxable personal income × Personal income tax rate
The sales term of gtgt tax and tncn tax are as follows:
GTGT tax revenue and TNCN tax revenue of family operators, self-employed income includes tax (taxable) total sales, prepayments, commissions, production activities, commodity transactions, services generated during the tax period, including incentives, sales support, promotions, trade deductions, payment deductions, and financial support expenditures. Or not equal to money; subsidies, extra charges, extra charges received according to the rules;
Other compensation fees made under contract, other compensation (for collection only by tncn tax); other revenue made by them, business users are allowed to receive money without getting money.
Gtgt tax rate and tncn tax rate
Distribution, supply of goods
| STT | Category of industry | Gtgt tax % rate | Thuế suất thuế TNCN |
| 1 | Distribution, supply of goods | ||
-All-inclusive retail sales and wholesale activities (except value for Special Agent goods selling at Commission); -Bonus, sales support, promotion, trade discount, payment discount, payment discount, cash or cash support; (new additional) | 1% | 0,5% | |
-Distribution and supply activities that are not subject to VAT, are not required to file VAT returns, and fall under the 0% VAT rate as prescribed by VAT law; -Business cooperation with this industry group where it is responsible for opening gtgt tax on all sales of business cooperation activities as per regulation; -Reward, promotion support, promotion, trade deduction, payment deduction, cash or non-cash support expenses of stocks related to the purchase of goods, and the client should not pay GTGT tax instead of GTGT tax, and should pay 0%GTGT tax according to GTGT tax law; -Other compensation of contract, other compensation. | – | 0,5% | |
| 2
| Services, construction without materials supply | ||
-Accommodation services, including activities to provide short-term accommodation facilities for tourists and other visitors; Providing non-apartment accommodation for students, workers, etc. Activities that provide accommodation, catering or entertainment facilities; -Queuing services and other logistics services related to transportation such as dock, ticket sale, vehicle maintenance; -Postal, mailing and parcel services; -Bargain, auction service and agent commission; -Legal advice services, financing advice, payment desk, inspection; tax, customs clearance services; -Data processing services, information portals, information technology, telecom devices; product advertising, digital information content services; | 5% | 2% | |
| -Activities provide the gtgt non-tax service, not calculate the gtgt tax, under the gtgt 0% law; -Business cooperation with this industry group where it is responsible for opening gtgt tax on all sales of business cooperation activities as per regulation; -Contractual penalty; other compensation; | – | 2% | |
| Lease of assets include: Home, land, shop, workshop, warehouse excluding stay service; Transportation facilities, machinery equipment without controller; Lease of other assets without service; | 5% | 5% | |
-Make a coupon agent, insurance agent, multi-level sales; -Other compensation of contract, other compensation. | – | 5% | |
| 3 | Production, transportation, service related to goods, construction with material contractor | ||
-Production, processing and processing of goods; -Mining and processing of minerals; -Cargo shipping, passenger transportation; -Goods along with Sale services such as training, maintenance, technology transfer along with sales of products; -Dining services; -Other machinery machinery, vehicles, cars, motorcycles, motorcycles and vehicles maintenance services; -Construction, installation includes contractor materials (including installation of machinery, industrial equipment); -Another activity is subject to the gtgt tax deducted method with the gtgt 10% tax rate; | 3% | 1,5% | |
-It is not applicable to the gtgt tax, not the gtgt tax, subject to the gtgt tax 0% law; -Business cooperation with this industry group where it is responsible for opening gtgt tax on all sales of business cooperation activities as per regulation. | – | 1,5% | |
| 4
| Other business activities | ||
| -Production of products subject to gtgt tax deducted method with the gtgt 5% tax rate; | 2% | 1% | |
| It provides service of gtgt tax charged by deducted method at the 5% gtgt tax rate; | |||
-Other activities not listed in group 1, 2, 3 stated above; |
Test fee: According to Resolution No.139/2016/ND-CP (revised and supplemented by Resolution No.22/2020), the ticket fees for individuals and business families are determined according to their income for two consecutive years as follows: If the annual turnover is 0-100 million Vietnamese dong, tickets are free; Such as more than 100 million to 300 million guilders: 300 yuan. 000 yuan/year; 300 million to 500 million: 5 million. 000 yuan/year; Over 500 million: 1. 000.000 yuan/year
(These prices are determined by the 302/2016/tt-tc information on the posting fee guide.) For new business companies founded in the year: if they start working in the first 6 months of the year then pay for the year; if they cover the end 6 months of the year, the amount will 50%.)
Shown as an illustration
► For example 1: It is up to 80 million dong in total sales in 2025 of inventory. Because its 80 million VND ≤ 100 million, following the regulation a does not have to pay gtgt and tncn tax
Also, this revenue is in the case of free cards fee (≤ 100 million) by NDS 139/2016 (amend)
Results: You are waived from both gtgt, TNN tax and cards fees this year.
► For example 2: We sell electronics with a sales of 2025 VND, 400 million. This sales is> 100 million VND, so you have to declare the gtgt tax and tncn tax. Suppose to apply stock tax: gtgt tax is 1% and tncn tax is 0,5% on sales (applicable to consumer goods). Tax calculation formula:
Gtgt tax paid = 400.000.000 × 1% = 4.000.000 copper
Tncn tax paid = 400.000.000 × 0,5% = 2.000.000 copper
About posting fee: with 400 million sales, B above 300 to 500 million/year, should have to pay 500.000/year
Overall, in 2025 it is required to pay 4.000.000 the gtgt tax, 2.000.000 the ntcn tax, and 500.000 the uniform fee.
Low cost Bar reference for SGD (Business House)
| Step out of charge | Number of invoices | Service charge rate |
| 1 | No invoice provided | 900.000 dongs |
| 2 | Under 10 days | 1.100.000 dongs |
| 3 | Contact Navi payment for advice and detailed quotation | |
Is small business registration?
According to regulations 39/2007/CP for individual independent trade activities, regularly without business registration, along with contract 01/2021/đ. for business registration, there are a number of small business sectors requiring for business registration, including:
-Loose sales, sold at the markets, self-developed business hubs;
-Activities such as shoes washing, trimming, hair washing, curling, nails, bathing washing;
-Selling books, newspapers, magazines, air tickets and souvenir items;
-Wholesale, retail goods by direct order, when consumers go to the supplier to buy, pay and receive on the spot delivery, no Prepaid order contract;
-Services for photography, videoing without contract;
-Provide Public Internet services and computer rental at Internet places;
-Dining services on pavement, pavement;
-Home Teaching, outdoor teaching;
-The service doesn't look fixed.
Except for special circumstances, small business individuals must register their business. The procedure shall be in line with the law.
Pay tax by Declaration method is there tax?
The business household and business persons who apply tax declaration method will not need to pay tax.
In Unit 5, the circular 40/2021/tt-sequined has regulations on the tax registration method of business persons, those who pay tax using the following declaration method:
The tax method for corporate businesses, employees that pay tax by Declaration method
-Declaration method is applicable for large-scaled business persons; and business persons, business users have not met the large size but have chosen to pay tax by the declaration method.
-Enterprises and business individuals pay taxes according to the monthly tax return method, unless entrepreneurs, new entrepreneurs and entrepreneurs and business individuals meet the quarterly tax return standards and quarterly tax return options, according to the provisions of Article 9 of Government DecreeNo. 126/2020/NND-CP.
-Household business, those doing business charge tax using the declaration method if they determine the tax sales are not suitable then the tax agency will determine the tax sales as specified in this regulation 50 law of tax management.
-Enterprises and individuals must implement accounting, invoice and voucher systems when paying taxes according to the declaration method. Entrepreneurs, individuals operating in this field, do not need to implement accounting system according to the turnover confirmed by functional departments.
-Business households and individual business operators taxed under the declaration method are not required to file a tax finalization.
Which business holder gets paid tax per import?
The pay-as-you-go tax method applies to individuals engaged in non-regular business activities. The specific regulations are as follows.
In Unit 6, the circular 40/2021/tt-nicely specified on the method of tax charging for business personals as follows:
The tax registration method for business individuals pay tax per import
-The method of filing tax returns every time is suitable for individuals who do not operate regularly, and there is no fixed business place. Non-recurring business is defined according to the characteristics of production and business activities in each field and industry, and individuals choose tax return methods according to the guidance of this circular. Fixed business location is the place where individuals deliver production, business such as: transaction locations, shops, shops, workshop, warehouse, dock, other similar floors or places.
-Individual business operators who pay taxes on a per-transaction basis include:
Mobile business operator;
Individual is the private construction contractor;
Transfer person in the Internet of Vietnam “.vn”;
Individual has Earnings from products, services with digital information content if they do not choose to pay tax by Declaration method.
-The business person pay tax per time generating is not required to honor the payment mode, but the storage of invoice, document, contract, proof of the goods, Legit Services and submitted with the tax declaration record upon each aspect.
-Individual business operators who pay taxes on a per-transaction basis shall file tax returns whenever taxable revenue is generated.
As such, there are 04 business circumstances that may apply the tax-paid method depending on each import, including:
-Mobile business personals;
-The individual will self-owned as a contractor in the private construction sector;
-Personally for the transfer of name under the Internet of Vietnam “.vn”;
-Individual earnings from digital content products, services but does not register tax performance by Declaration method.
Understand how small business tax is 2025 helps business tax in order to comply with taxes. This also helps to mitigate legal risks. Tax calculation depends on revenue, business type, and legal regulations. For any questions, please contact Navi for prompt assistance.
More info
If you have a need to use the services of Ketoannavi call now:
0968.153.486
Or you can Follow NAVI Accounting Facebook of us for a free consultation.
Chi nhánh Phan Thiết
