Any organization when declaring taxes must comply with the current Tax Administration Law, including business households. Currently, the implementation of tax obligations is gradually shifting to online form through the information portal of the General Department of Taxation, including electronic tax declaration for business households. This is an issue that many companies pay attention to because the penalty for late submission of declarations is quite large. In the following article, we will guide you on instructions for paying business taxes online most accurately.

1. Should business households declare taxes online or not?

Currently, the General Department of Taxation as well as the State have implemented the Electronic Tax Service (eTax) system and the National Public Service Portal. Applying electronic tax declaration for business households brings many benefits to both businesses and tax authorities.

Some basic benefits of electronic tax declaration for business households:

• Absolutely safe, authentic and highly secure
• Maximum savings of time and costs from travel to procedures
• Simple, fast and transparent
• Files are stored in electronic form, easy to search, avoid loss, long-term storage time
• Avoid errors and duplication of tax information
• Convenient declaration anytime, anywhere if there is internet

2. Conditions for registering for electronic tax payment for business households

Taxpayers voluntarily register for electronic tax payment when meeting all of the following conditions:

• Being an organization or enterprise that has been granted a tax code/enterprise code and is in operation.
• Having a digital certificate licensed by an organization providing public digital signature certification services and still legally valid.
• Having a stable Internet connection and email address to contact the Tax Authority.
• Currently performing electronic tax declaration on the National Electronic Information Portal of the Tax Authority.
• Have an account at a Commercial Bank (CB).

At present, Taxpayers (NNT) who want to use the service must have an account at a bank that has coordinated with the General Department of Taxation to provide the service and is under the management of Tax Departments and Tax Branches nationwide.

3. How much revenue does a business household have to pay tax?

Pursuant to Article 4 of Circular 40/2021/TT-BTC, which stipulates the principles of calculating personal income tax (PIT) and value added tax (VAT) for business households and business individuals, as follows:

– A business household with revenue from production and business activities in a calendar year of VND 100 million or less will be in the case of not having to pay VAT and not having to pay PIT according to the law on VAT and PIT.

Business households are responsible for declaring taxes accurately, honestly, completely and submitting tax records on time; are legally responsible for the accuracy, honesty and completeness of tax records according to legal regulations.

– Business households in the form of groups of individuals or households, the revenue level is from 100 million VND/year or less to determine that the individual is not required to pay VAT, not required to pay personal income tax is determined for one (01) sole representative of the group of individuals or households in the tax year.

4. Instructions for paying business taxes online 2025

Those who register to pay e-Tax need to perform the following steps:

Step 1: Log in to the e-Tax website to submit an e-tax declaration

– Access the website https://thuedientu.gdt.gov.vn => Select [Individual]

Step 2: After selecting [Individual], the system will automatically transfer you to the website https://canhan.gdt.gov.vn/ => select [Login]

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

Step 4: Enter the password to log in to the e-tax declaration system for business households

– Use the password to log in to the e-tax declaration system for business households (this password has been provided by the tax authority via text message) => Click [Login]

Step 5: Select the [Tax declaration] tab to start the e-tax declaration for business households

– Select the declaration type => Form 01/CNKD – Tax declaration for business individuals (TT40/2021)

– Select the form of tax declaration for business households paying tax according to the declaration method, only choose month or quarter, click continue.

Step 6: The screen will display information on declaration form 01/CNKD, in declaration form 01 CNKD, the taxpayer selects HKD, CNKD pays tax according to the declaration method.

Then fully declare the identification information, information to determine tax obligations.

Note when declaring: In part A, taxpayers declare revenue subject to value added tax, revenue subject to personal income tax arising in the tax declaration period according to each industry group.

– In case the taxpayer has business activities not subject to VAT, not subject to VAT declaration subject to 0% VAT according to the law on VAT, the taxpayer does not have to declare VAT taxable revenue arising from this activity but still has to declare taxable revenue, personal income.

– In part B, if the taxpayer has any activities of selling goods or services subject to special consumption tax, click to select the type of goods or services subject to special consumption tax, select the unit of calculation and declare the revenue for calculating special consumption tax. If there are no activities, there is no need to declare.

– In part C, if the taxpayer has any activities of exploiting mineral resources or selling taxable goods or products, or environmental protection fees, click to select the name of the resource, goods or products, select the unit of calculation and declare the corresponding revenue for calculating tax and fees.

Step 7: After completing the declaration form 01/CNKD => select 01-2/BK- HDKD.

Note: If the screen does not display form 01-2/BK- HDKD for you to choose, click to select additional appendix

– If during the declaration period, the business household does not have any tax reduction, the appendix must still be attached but left blank.

– Click [Continue] => select Accept.

Step 8: After selecting Appendix 01-2/BK-HDKD, the screen will display information about the appendix of the business activity declaration table during the period of the individual business household according to form No. 01-2/BK-HDKD.

After completing the declaration, the taxpayer clicks to complete the declaration.

Step 9: To submit the declaration at the tax payment location, click to submit the declaration.

Select to submit the declaration, the screen displays the information to authenticate the declaration submission, enter the verification code => select Continue.

The screen displays the document attachment interface, then skip and click to continue

Step 10: The General Department of Taxation’s application system will automatically send the OTP code to the taxpayer’s phone provided when registering for an electronic transaction account.

The taxpayer enters the correct OTP, clicks Continue => The screen displays the interface notifying you that you have successfully submitted the declaration.

Viet My Law and Accounting provides information through the article “Instructions for paying business taxes online”. We at Viet My are committed to always providing enthusiastic support from professional legal consultants. If you have any questions or need to use our services, please contact our hotline at 0972 393 735. We are ready to resolve customer concerns and provide services quickly, easily, and conveniently.