Household businesses can confidently declare taxes according to Circular 152.

QNgTV - From January 1st, 2026, the tax management method for business households will officially enter a new phase. Instead of paying a fixed tax as before, many business households will be required to declare taxes according to regulations.

Household businesses can confidently declare taxes according to Circular 152.

From January 1, 2026, tax management for household businesses officially enters a new phase, with many households required to file tax returns instead of the lump-sum tax system. Initially, there was some anxiety and confusion, but thanks to the specific and clear guidelines in Circular 152/2025 of the Ministry of Finance , many household businesses have gradually felt reassured and proactively fulfilled their tax obligations.

In practice, with guidance from the tax authorities, households quickly become familiar with the procedures for declaration, record keeping, invoices, and documents. Notably, Circular 152 stipulates that business households only need to maintain four basic types of accounting books, which is much simpler than for enterprises and suitable for small-scale businesses.

According to experts, the new regulations help reduce procedural pressure, facilitate access for business households to transparent and modern tax management methods, and contribute to building a fair and sustainable business environment.

Source: https://quangngaitv.vn/ho-kinh-doanh-yen-tam-ke-khai-thue-theo-thong-tu-152-6513395.html