Paying taxes online is a form of tax payment that many business households choose today. However, not everyone will know clearly about the procedures and regulations when paying taxes online. Therefore, to help you perform this task in the easiest and fastest way, we would like to share details about how to pay taxes online for business households right in the content of the article below.

1. How much revenue does a business household have to incur tax?

According to Article 4 of Circular 40/2021/TT-BTC, there are regulations on the principles of calculating personal income tax and value added tax for business households and business individuals:

For business households with revenue of less than 100 million VND from production and business activities in the calendar year, they will not have to pay value added tax and personal income tax. However, business households must still fulfill their tax declaration responsibilities accurately, honestly and completely. In addition, business households also need to submit tax records on time and be legally responsible for the accuracy, honesty and completeness of tax records.

On the contrary, if a business household has revenue from production and business activities of over 100 million VND, it must pay both value-added tax and personal income tax. In addition, business households also need to pay additional business license fees.

2. Benefits of choosing to pay taxes online

Why are so many people looking for online tax payment for business households? Because with the development and explosion of information technology today, online tax payment is gradually becoming an inevitable trend. Some specific benefits of online tax payment can be mentioned as:

Convenience of tax payment:

– Taxpayers can proactively pay taxes anywhere with an internet connection, regardless of time.
– Tax payments can be made 24/7, including holidays, with transaction confirmation immediately from the bank.

Transparent information: Taxpayers can access the Tax Authority’s Electronic Information Portal to view, print or download electronic payment notices and receipts.

Integrating banking services: Taxpayers can use other value-added services of commercial banks.

Ensuring accuracy:

– Avoid errors in information indicators when making payment receipts, consistent with the original data of the customs authority.
– Ensure accurate debt deduction, and ensure customs clearance of goods immediately after receiving tax payment confirmation information from the bank.

3. Conditions for business households to register for online tax payment

Before learning about how to pay taxes online for business households, you need to know the conditions for a business household to be able to register for online tax payment. To be able to pay taxes online, a business household must ensure that it meets the following conditions:

• The business household has been granted a tax code and is operating.
• Has a digital certificate issued by an organization providing public digital signature certification services, and this certificate is still valid.
• Has an Internet connection and a stable email address to contact the tax authority.
• Is currently declaring taxes on the tax authority’s electronic information portal.
• Has an account at a commercial bank.

In addition, to use the electronic tax payment service, taxpayers need to have an account at a commercial bank that has coordinated with the General Department of Taxation to provide the service, under the management of the Tax Departments and Tax Branches nationwide.

4. How to pay taxes online for business households in accordance with the law in 2025

“How to pay taxes online in accordance with the law, without causing unnecessary risks, and without being penalized for incorrect tax payment?”. This is a question that many business households are currently interested in. Because, up to now, they are only familiar with paying taxes directly at agencies through required documents. Below are detailed instructions on how to pay taxes online for business households in accordance with the regulations, ensuring that you can pay taxes online successfully and quickly.

Step 1: Access the website thuedientu.gdt.gov.vn, select “Individual” to go to the page canhan.gdt.gov.vn.

Step 2: After arriving at the website canhan.gdt.gov.vn, click “Login”

Step 3: Enter the tax code of the business household and the confirmation code

Note: If after you enter the confirmation code, the system does not move to step 4 but displays a message, it means that the tax code has not been activated for electronic tax declaration of the business household. At this time, you need to immediately contact the tax management officer of the business household for instructions.

Step 4: Enter the password to log in to the electronic tax declaration system for business households (this password has been provided by the tax authority via text message) and then click “Login”

Step 5: Select the “tax declaration” tab and start the electronic tax declaration

Step 6: Select “Submit XML declaration”

Step 7: Proceed to attach data to the electronic tax declaration system for business households

• Select the declaration form 01/CNKD – Tax declaration for individual businesses, attach the created XML data file and enter the confirmation code.
• Click “Submit declaration”

Step 8: Attach the tax reduction appendix according to Resolution 43 (form PL43)

• Click to select the appendix and attach appendix PL43. If during the declaration period, the business household does not incur any tax reduction, it is still necessary to attach an appendix but leave it blank
• Click “Continue”

Step 9: Enter the OTP code

• The OTP code is sent by the General Department of Taxation to the phone number registered to submit the electronic tax declaration and the code will be sent no later than 3 minutes after you perform step 8. If after this time, you still have not received the OTP code, click “Resend OTP code”
• Click “Continue”

Note: To perform this step as quickly as possible, keep the phone receiving the OTP code with you or contact the person holding the phone number receiving the OTP code in advance, to avoid letting the code expire

Step 10: At this step, submitting the tax declaration for the business household online can be considered successful. At this point, you just need to check the status of the declaration submission by clicking “Continue”. After you click continue, the system will display the declarations and appendices that you have submitted during the period.

The steps in how to pay taxes online for business households are not too difficult, but in the process of declaring and paying taxes, you need to pay attention to follow the correct order of steps to be able to complete this job. If you encounter difficulties at any step, ask for help from the staff and managers at the tax office.

5. Tax declaration form for business households and business individuals according to form 01/CNKD. Some notes when filling out tax declaration form 01/CNKD

The tax declaration form for business households and business individuals is form 01/CNKD, issued with Circular 40/2024/TT-BTC. This tax declaration form has been mentioned by us in the way to pay taxes online for business households above. Specifically, you need to fill out this form in step 7 of the online tax payment process.

When filling out the tax declaration form, you need to read carefully and understand what to fill in each section and how to fill it in to avoid having to fill it out again if you make a mistake. According to the instructions in Form 01/CNKD, there are some notes when declaring tax declarations for business households and business individuals as follows:

Indicator [01] Tax calculation period
– Indicator [01a] is only declared if the business household or business individual pays tax according to the lump-sum method.

Indicator [01b] or [01c] is only declared if the business household or business individual pays tax according to the declaration method or the organization or individual declares tax on behalf of, pays tax on behalf of monthly or quarterly.

Indicator [01d] is declared if the business household or business individual pays tax on each occurrence.
Indicator [08a] is only marked when the information in indicator [08] changes compared to the previous declaration.
Indicator [12a] is only marked when the information in indicators [12b], [12c], [12d], [12đ] changes compared to the previous declaration.

Regarding revenue and output
– Contractual households: Declare the average revenue and output for 1 month in the year.

– Individuals doing business paying tax on each occurrence: Including declaring revenue and output on each occurrence.

– Business households and individuals paying tax by declaration method or organizations declaring tax on their behalf, paying tax on their behalf: Declare revenue and output monthly or quarterly.

– Business households and individuals in the form of business cooperation with organizations: Organizations declaring on their behalf with the Appendix of the Detailed List, not declaring indicators from [04] to [18].

– Business households and individuals paying tax by declaration method: Individuals declaring with the Appendix of the List of Business Activities, except in cases where there is a basis to determine revenue according to confirmation by competent authorities.

Part C only applies to individuals licensed to exploit mineral resources.

Above are detailed instructions on how to pay taxes online for business households that VIET MY LAW AND ACCOUNTING would like to share with readers. We hope that with this instruction, you can pay taxes online as quickly as possible. If you have any questions, please contact us via the hotline or leave a comment below this article!