Any business when declaring taxes must comply with the current Tax Administration Law, including business households. Currently, the implementation of tax operations is gradually shifting to online form through the General Department of Taxation’s information portal, including electronic tax declaration for business households. This is an issue of concern to many businesses because the penalty for late tax declaration submission is relatively large. Electronic tax declaration is a tax declaration method implemented by the General Department of Taxation to modernize tax management and create convenient conditions for taxpayers. Instead of businesses having to go directly to the tax office to submit paper documents as before, taxpayers can now declare and pay taxes online via the Internet quickly, easily and accurately. This article will guide you online tax payment instructions for business households accurately and effectively.

1. With what revenue must a business household pay tax?

Pursuant to Article 4 of Circular 40/2021/TT-BTC, the principles for calculating personal income tax and value added tax for business households and individual businesses are as follows:

– Business households with revenue from production and business activities in the calendar year of VND 100 million or less will not be required to pay VAT and personal income tax according to the provisions of law on VAT and personal income tax.

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

– For 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 individuals do not have to pay VAT, do not have to pay personal income tax, determined for a single representative of the group of individuals or households in the tax year.

2. Should business households declare taxes electronically or not?

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

2.1. Some benefits of online tax declaration for business households today

• Absolutely safe, official and with high information security
• Save time and costs from travel to procedures
• Simple, fast and transparent
• Files are stored electronically, easy to search, avoid lost documents, long storage time
• Avoid errors, duplicate tax information with other units
• Convenient to declare anytime, anywhere if there is internet

2.2. Mandatory conditions for electronic tax declaration (online) for business households

• Understand the legal regulations on submitting electronic tax declarations
• Register an electronic tax declaration account for businesses (thuedientu.gdt.gov.vn or dichvucong.gov.vn)
• Prepare a digital signature
• Prepare a computer with a stable Internet connection
• Install the software to support online tax declaration of the General Department of Taxation

3. Online tax payment instructions for business households in 2025

3.1. Business households register to pay taxes online

To pay taxes online, organizations and individuals must first register to pay taxes electronically. Organizations and individuals need a digital signature and a bank account to register to pay taxes electronically

The steps to register to pay taxes electronically are as follows:

Step 1: Access the website of the General Department of Taxation via the link thuedientu.gdt.gov.vn

Then select the “register” section to register to pay taxes electronically online.

Step 2: Register a tax payment account

Individuals and organizations need to enter information about the tax code (MST), the verification code provided by the system, then select the individual (if the MST is an individual) or the organization (if the MST is an organization) and click the “register” button.

Step 3: Fill in the information to register for a tax payment account

Individuals and organizations fill in all the information required for declaration, then click “continue”.

Note: in the “confirmation code” section, if the tax authority has not issued a confirmation code, leave this information blank. If the tax authority has issued a confirmation code, the confirmation code must be correct.

Step 4: Complete online registration

After the taxpayer has declared all the information, the system will display the Electronic Tax Declaration. Taxpayers need to review the declared information once again to avoid errors, then click “complete registration”.

Step 5: Complete the electronic transaction registration procedure

– In case the confirmation code has been entered (step 3):

A successful registration notification will be sent to your email. The password will be sent to the registered phone number. The account is your tax code.

– In case the confirmation code has not been entered (step 3)

Taxpayers need to go to the nearest tax office to complete the registration, bringing their ID card/citizen identification card/passport. Taxpayers go to the One-stop department, provide the tax officer with their tax code, and also provide the tax officer with their phone number and email address (if any changes) so that the tax officer can confirm the account. Then, receive the registration form according to the prescribed form, check the information again and sign the registration form to send to the tax officer.

3.2. Business households pay taxes online

Step 1: Log in to thuedientu.gdt.gov.vn

Step 2: Select “Pay taxes” then Select “Create payment slip” then Select “Currency type” VND/USD then Select bank name, account number => Select tax management agency information.

Step 3: Select Treasury information then Select Treasury bank then Select “Tax type” then Select “Tax calculation period” then Select “tax item”.

Step 4: Select the item to be paid then Select “Search” and select the appropriate sub-item.

Step 5: Fill in the tax amount that the business/individual must pay, select “Complete”.

Step 6: Then carefully check the information on the payment slip, if displayed correctly, select “Sign and pay” and Enter the pin code and wait for confirmation of successful signing.

Step 7: Next, select “Pay Tax” then “Look up payment slip” then Fill in “Date of payment slip” then Select “Look up”

If the status “Tax payment successful” appears, it is completed.

We hope that the information in the article “Online tax payment instructions for business households” will help you better understand online business tax and how to register and declare. If you have any questions or need support such as registering a business license for a business household, do not hesitate to contact Viet My Law and Accounting for professional service advice.