Circular No. 18/2026/TT-BTC on the Procedures and Tax Management Formalities for Individual Traders and Business Operators

CIRCULAR

Based on the Law on Tax Administration No. 108/2025/QH15,

Based on the Value Added Tax Law No. 48/2024/QH15 amended and supplemented by the Law No. 149/2025/QH15;

Based on the Individual Income Tax Law No. 109/2025/QH15.

Based on Decree No. 68/2026/NĐ-CP dated March 5, 2026 of the Government on tax policies and tax administration for individual businesses and business individuals;

Based on Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance amended by Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government;

In accordance with the request of the Director of the Tax Administration:

The Minister of Finance promulgates this Circular on procedures and tax administration for individual businesses and business individuals.

Article 1. Scope of Application

This Circular specifies details regarding the declaration documents, tax reporting, tax payment, tax refund, and notification of business location, suspension, and cessation of operations for individual businesses and business individuals as provided in Paragraph 4 of Article 13 of the Law on Tax Administration, Articles 8, 11, and 12 of Decree No. 68/2026/NĐ-CP dated March 5, 2026 of the Government on tax policies and tax administration for individual businesses and business individuals.

Article 2. Applicable Subjects

1. Taxpayers are individual businesses and business individuals.

2. Tax authorities at all levels and tax officers.

3. Other agencies, organizations, and individuals related to the fulfillment of tax obligations by individual businesses and business individuals.

Article 3. Notification of Business Location

1. Individual businesses and business individuals submit a notification regarding the establishment of their business location, changes in information, suspension of operations, or cessation of operations to the tax authority managing the business premises as specified at Point d, Paragraph 4, Article 8 of Decree No. 68/2026/NĐ-CP using Form No. 01/TB-ĐĐKD attached hereto.

2. The tax authority notifies the taxpayer using Form No. 02/TB-ĐĐKD attached hereto.

Article 4. Declaration Documents for Revenue and Tax Filing

1. Declaration documents for revenue and tax filing for individual businesses and business individuals

a) Individual businesses and business individuals who are not subject to value-added tax or income tax (including newly established individual businesses and business individuals) shall submit actual revenue generated during the year and declare other taxes using Form No. 01/TKN-CNKD attached hereto.

b) For individual businesses and business individuals who are subject to income tax on a percentage of taxable revenue, the declaration documents for value-added tax, income tax, and other taxes include the Tax Return according to Form No. 01/CNKD attached hereto.

c) For individual businesses and business individuals who are subject to income tax based on a percentage of taxable income,

the declaration documents for value-added tax, income tax, and other taxes during the year include the Tax Return according to Form No. 01/CNKD attached hereto.

The declaration document for final settlement of individual income tax is the Final Individual Income Tax Declaration according to Form No. 02/CNKD-TNCN-QTT attached hereto.

d) Individual businesses and business individuals currently operating who are subject to the provisions at Paragraph 4, Article 17 of Decree No. 68/2026/NĐ-CP shall submit a notification of their bank account number/electronic wallet code according to Form No. 01/BK-STK attached hereto by no later than April 20, 2026.

Individual businesses and business individuals currently operating who are subject to the provisions at Paragraph 4, Point a, Article 17 of Decree No. 68/2026/NĐ-CP shall submit their bank account number/electronic wallet code according to Form No. 01/BK-STK attached hereto along with their first tax return for 2026.

New individual businesses and business individuals shall submit their bank account number/electronic wallet code according to Form No. 01/BK-STK attached hereto along with their revenue notification or the first tax return of the year.

Individual businesses and business individuals who change their bank account number/electronic wallet code must notify the tax authority in accordance with the provisions of tax administration law.

2. Declaration documents for value-added tax and income tax for cases where organizations or individuals are withholding and remitting taxes on behalf of others

a) For organizations that file and pay taxes on behalf of cooperative business partners, use Tax Return according to Form No. 01/TCKT and Appendix Detailed List of Individual Businesses and Business Individuals according to Form No. 01/BK-KTHTKD attached hereto.

b) For organizations that file and pay taxes on behalf of individuals who rent real estate (excluding accommodation services), use Tax Return according to Form No. 01/TCKT and Appendix Detailed List of Individuals Renting Real Estate according to Form No. 02/BK-KTBĐS attached hereto.

c) For enterprises engaged in lottery, insurance, or multi-level marketing who pay commissions to individuals directly signing contracts as agents selling at the marked price; enterprises paying accumulated insurance premiums for life insurance and other non-mandatory insurance, the documents include:

Tax Return according to Form No. 01/XSBHĐC attached hereto:

Appendix Detailed List of Individuals Generating Revenue from Lottery Agency, Insurance Agency, Multi-level Marketing Activities according to Form No. 01/BK-XSBHĐC attached hereto and submit with the final tax return for the last month or quarter of the tax year.

3. For individuals directly signing contracts as lottery agents, insurance agents, multi-level marketing agents, and other business activities not subject to withholding and payment of taxes during the year, use Tax Return for the Year according to Form No. 01/TKN-CNKD attached hereto.

4. For individuals renting real estate directly filing with the tax authority, use Real Estate Rental Tax Return according to Form No. 01/BĐS and Appendix Detailed List of Real Estate according to Form No. 01/BK-BĐS attached hereto.

Article 5. Application for Overpayment Refund File

1. The application for overpayment refund file for individual traders and business operators subject to personal income tax on a progressive rate basis, with taxable revenue being the Tax Declaration Form No. 01/TKN-CNKD as issued in this Circular.

2. The application for overpayment refund file for individual traders and business operators subject to personal income tax on a flat rate basis, with the tax rate being the Tax Declaration Form No. 02/QTT-TNCN-CNKD as issued in this Circular.

Article 6. Receipt, Classification, and Processing of Overpayment Refund Files

1. The tax authority shall receive, classify, and process the overpayment refund file for individual traders and business operators in accordance with the provisions of the law on tax administration.

2. The tax authority shall issue a Decision on Overpayment Refund or a Decision on Overpayment Refund and Reconciliation of State Revenue in accordance with the provisions.

3. The tax authority shall send a Payment Order for State Revenue Refund or a Payment Order for Refund and Reconciliation of State Revenue to the local Treasury corresponding to the tax authority issuing the Payment Order for the purpose of accounting the refund and transferring documents to the local Treasury where the state revenue is to be reconciled in accordance with the provisions to carry out the overpayment refund for the taxpayer.

Article 7. Delivery of Overpayment Refund Results

The tax authority shall send a Decision on Overpayment Refund, Appendix on Tax Amount, Late Payment Fees, and Overpaid Amounts to be refunded (if applicable), or a Decision on Overpayment Refund and Reconciliation of State Revenue, Appendix on Tax Amount, Late Payment Fees, and Overpaid Amounts to be refunded (if applicable) to the taxpayer and relevant agencies; in cases where no refund is granted, the tax authority shall send a Notification of Non-Refund to individual traders and business operators in accordance with the provisions of Circular No. 80/2021/TT-BTC dated September 29, 2021 by the Minister of Finance on Implementing Certain Provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 by the Government on Detailed Implementation Rules for Certain Provisions of the Law on Tax Administration.

Article 8. Transitional Provisions

1. For cases specified in Clause 3 of Article 18 of Decree No. 68/2026/NĐ-CP dated March 5, 2026 by the Government, adjustments shall be made according to the Tax Declaration Form for Rental Property Activities No. 01/TTS as issued in Circular No. 40/2021/TT-BTC dated June 1, 2021 by the Minister of Finance on Value Added Tax, Personal Income Tax and Administration of Taxes for Individual Traders and Business Operators who collect actual tax payments during 2025 and declare revenue for 2026 according to the Tax Declaration Form for Rental Real Estate Activities No. 01/BĐS as issued in this Circular.

2. For cases where tax declarations and payments have been made in accordance with the guidance provided in Circular No. 40/2021/TT-BTC, no adjustments shall be made. In cases where tax has not yet been declared, the procedures and formalities specified in this Circular shall be followed without penalty.

3. Individual traders and business operators shall prepare and submit a Stock Ledger Form for Machinery and Equipment as specified in Clause 4 of Article 18 of Decree No. 68/2026/NĐ-CP according to the Model Form No. 01/BK-HTK as issued in this Circular.

Article 9. Enforceability

1. This Circular shall come into enforceable effect from the date of issuance.

2. This Circular replaces Circular No. 40/2021/TT-BTC dated June 1, 2021 by the Minister of Finance guiding value-added tax, personal income tax, and tax administration for individual traders; Circular No. 100/2021/TT-BTC dated November 15, 2021 by the Minister of Finance amending and supplementing certain provisions of Circular No. 40/2021/TT-BTC dated June 1, 2021 guiding value-added tax, personal income tax, and tax administration for individual traders.

3. In case any legal documents referred to in this Circular are amended, supplemented or replaced, the provisions of such amended, supplemented or replaced document shall be applied.

4. In the course of implementation, if difficulties or obstacles arise, it is requested that units and business establishments promptly report to the Ministry of Finance for resolution.

To:

Central Committee of the Party;

Prime Minister, Deputy Prime Ministers of the Government;

Office of the Central Committee of the Party and its Departments;

Office of the General Secretary;

Office of the National Assembly;

Office of the Government;

Ethnic Affairs Council and Committees of the National Assembly;

Office of the President;

National Legal Information Database;

Supreme People's Procuratorate;

Supreme People's Court;

National Audit Office;

Central Organs of Mass Organizations;

Ministries, agencies at the same level as ministries, and subordinate agencies of the Government;

People's Councils, People's Committees of provinces and centrally-run cities;

Departments of Finance and Taxation of provinces and centrally-run cities;

Customs and State Treasury Inspection Bureaus in regions;

Department of Legal Text Verification and Administrative Violations Management, Ministry of Justice:

Official Gazette, Electronic Information Portal of the Government;

Financial Department's Electronic Information Portal;

Units under the Ministry of Finance;
LIST OF FORMS
(Accompanying Circular No. 18/2026/TT-BTC

COUNTRY OF THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

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NOTIFICATION
On Establishment/Change of Information/Suspension/Termination of Business Operations for Trading Location
To:

(Direct Tax Office managing the taxpayer NNT)...

3. Tax Agent Information (if applicable):

Notification on Establishment/Change of Information/Suspension/Early Resumption/ Termination of Business Operations at a Trading Location as follows:

Establishment of trading location

☐ Change of information

☐ Suspension of business operations

<1. Establishment of trading location>

Note:

(2): Indicate the trading location only if it engages in business activities on an electronic commerce platform or other digital platforms.

<3. Suspension of business operations>

<5. Termination of operation>

I declare that the information provided is correct and will bear legal responsibility for any inaccuracies.

TAX AGENT EMPLOYEE NAME:... Tax Agent Practice Certificate Number:...

..., date ...month ... year ...
TAXpayer or
LEGAL REPRESENTATIVE OF THE TAXpayer
(Signed and clearly named/Signed electronically)

Form Number: 02/TB-ĐĐKD
(Accompanying Circular No. 18/2026/TT-BTC
dated March 5, 2026 by the Minister of Finance)

NOTIFICATION
On Update of Information for Trading Location

Based on the provisions of the Tax Administration Law No. 108/2025/QH15;

Based on the provisions of Decree No. 68/2026/NĐ-CP dated March 5, 2026 by the Government;

Based on the provisions of Circular No. 18/2026/TT-BTC dated March 5, 2026 by the Minister of Finance;

Sent to the tax authority at ... hour ... minute on ... month ... year ...

The tax authority notifies the results of updating information for the taxpayer as follows:

Date the tax authority received the application: date ...month ... year ...

Electronic transaction code (if applicable): …

I. Trading locations that have been updated by the tax authority in its tax administration system:

<1. Establishment of trading location> <2. Change of information>

<5. Termination of Operation>

II. Business Locations Not Meeting the Conditions to Update Information into the Tax Management System of the Tax Authority:
Tax management office of the tax authority:

1. Document Errors:

2. Location-Specific Errors

<1.1. Establishment of Business Location>

<1.2. Change of Information/Temporary Suspension of Business Operations/Resumption of Temporary Suspension Before Notified Time/Termination of Operation>

Request adjustment and resubmit as per the guidance above to allow the tax authority to update information into the tax management system in accordance with regulations.

Should any issues arise, please visit http://www.xxx.gdt.gov.vn or contact us for support.

Phone Number: …

Tax Authority notifies for reference and implementation./.

For Receipt:

Remarks:

Content within angle brackets < > is explanatory or illustrative only; tax authority shall fill in the corresponding information based on specific documentation.

(1) Head of Tax Authority or authorized by law (in case of issuance of a paper notification).

(2) Tax Authority (in case of automatic system generation, sending notification to taxpayer).

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

Applicable for individual traders and businesses with annual revenue up to 500 million Vietnamese dong; individual traders and businesses applying for tax refund based on the tax rate multiplied by taxable income; individuals directly entering into contracts as lottery agents, insurance agents, multi-level marketers, engaging in other business activities not subject to withholding tax.

Individual traders and businesses with annual revenue up to 500 million Vietnamese dong

h, individual traders newly engaged in business with annual revenue up to 500

Individual traders and businesses applying for tax refund based on the tax rate multiplied by taxable income Individuals directly entering into contracts as lottery agents, insurance agents, multi-level marketers, engaging in other business activities not subject to withholding tax

[01b] First half of the year...

[01c] Second half of the year...

[04] Taxpayer:..

[06.1] Tax Registration Number:

[07.1] Tax Registration Number:

Currency Unit: Vietnamese Dong

B. SPECIAL TAX CONSUMPTION DECLARATION

Total

D. SUPPORT FOR TAX PAYMENT INFORMATION

E. REQUEST FOR HANDLING EXCESS PAYMENTS

[40] Request Refund:

[42] ☐ By Bank Transfer.

[43] ☐ In Cash.

Taxpayer requests offsetting the excess payment against any outstanding debt, newly arising receipts, or requesting a combined offset for state budget revenue.

TAX AGENT Representative Name: …Tax Agent Practice Certificate Number:…

…Date Month Year
TAXpayer or
LEGAL REPRESENTATIVE OF THE TAXpayer
(Signed, Clearly Named/ Electronic Signature)

Remarks:

For individual traders and businesses reporting annual revenue up to 500 million Vietnamese dong, only the declaration of annual revenue is required; no VAT or income tax declaration is necessary.

The coefficient K for calculating environmental protection fees in relation to mineral resource exploitation is determined according to the provisions of Decree No. 27/2023/NĐ-CP and any amended or supplementary documents (if applicable) (Applicable to business households, individual traders with annual revenue exceeding VND 500 million)

Form Number: 01/CNKD
(Attached to Circular No. 18/2026/TT-BTC
dated March 5, 2026 by the Minister of Finance

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

TAX DECLARATION FORM FOR BUSINESS HOUSEHOLDS AND INDIVIDUAL TRaders

business households and individual traders subject to personal income tax (PIT) declaration on income

Business households and individual traders engaged solely in e-commerce or other digital platforms without online order placement and payment functions

Business households and individual traders declaring other taxes (consumption tax, resource tax, environmental protection fees)

In the case of requesting an electronic invoice with a tax authority code on a per-transaction basis

[01] Tax Period:

[01c] Transaction Occurrence ...

[02] First Time: ☐

Currency Unit: Vietnamese Dong

Code of Business Premise

…, day ... month ... year …TAXPAYER or LEGAL REPRESENTATIVE OF THE TAXPAYER (Sign, name/ Electronic signature)

PIT: Personal Income Tax

VAT: Value Added Tax

TTĐB: Special Consumption Tax

BVMT: Environmental Protection

Indicator [01a]: For business households, individual traders with annual revenue exceeding VND 5 billion.

Indicator [01b]: For business households, individual traders with annual revenue between VND 500 million and VND 5 billion.

Indicator [01c]: For business households, individual traders who declare and pay taxes before the tax authority issues an electronic invoice with a tax authority code on a per-transaction basis.

Amount of tax exempted: The amount of tax due that is exempted according to the regulations of the Government.

In the case where business households, individual traders declare personal income tax using the revenue-based method (x) with taxable revenue, they shall declare their revenue and the value added tax, personal income tax due on a per-business-premise basis.

In the case where business households, individual traders declare personal income tax using the income-based method (x) with a tax rate, they shall declare their revenue from each business premise and pay value added tax from each business premise, and temporarily pay personal income tax at the main office.

Indicator [14]: For individual traders declaring personal income tax on taxable revenue across multiple industries or businesses with different personal income tax rates, and multiple business premises, they may choose one (01) industry or one (01) business premise to apply a deduction of VND 500 million before calculating the personal income tax in the most favorable manner. If the chosen industry or business premise does not fully deduct VND 500 million, the individual trader may continue to select additional industries or business premises until the total deduction reaches VND 500 million.

Indicators [3.1], [3.2]... under Section III, Part C: include natural resources and excavated soil/rock (if applicable).

The coefficient K for calculating environmental protection fees in relation to mineral resource exploitation is determined according to the provisions of Decree No. 27/2023/NĐ-CP and any amended or supplementary documents (if applicable).

Form Number: 02/CNKD-TNCN-QTT

(Attached to Circular No. 18/2026/TT-BTC

Model Number: 02/CNKD-TNCN-QTT
(Attached to Circular No. 18/2026/TT-BTC)
Resolution of March 5, 2026 by the Minister of Finance)

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

INDIVIDUAL INCOME TAX RETURN FORM

(Applicable to individual business operators and individuals engaged in income tax calculation based on taxable income)

[01] Tax Period: Year..

[06] Business Premises Address:

[06.1] House Number, Street/Village/Township:

[06.2] Ward/District/Special Zone: …

[07] Subject Filing and Paying Taxes on Behalf of Others (if applicable): …

[07.2] Authorization Document (if applicable): Number

A. DECLARATION OF TAX INFORMATION

Currency Unit: Vietnamese Dong

B. MATERIALS, EQUIPMENT, PRODUCTS, GOODS

Currency Unit: Vietnamese Dong [42] Method of Refund:

C. INFORMATION SUPPORT FOR TAX FILING

[43] ☐ By Bank Transfer.

[44.5] Place of Receipt: State Treasury..

Information provided by the taxpayer to offset overpaid tax against outstanding debts, receivables or to request a refund in lieu of offsetting state budget revenues:

I declare that the contents declared above are correct and will bear legal responsibility for the contents declared.

TAX AGENT Representative: …Professional Certificate Number: …

Note:

E-commerce: Electronic Commerce

Administrative Region: Administrative District

Exempted Tax Amount: The amount of tax generated and due to be paid that is exempted according to the regulations of the Government.

NOTIFICATION OF BANK ACCOUNT/SOFTWARE WALLET NUMBER

Notification on the bank account number/software wallet number related to production and business activities of individual business operators, individual traders as follows:

I declare that the contents declared above are correct and will bear legal responsibility for the contents declared.

TAX AGENT Representative: …Professional Certificate Number: …

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

INDIVIDUAL INCOME TAX DECLARATION FORM FOR TAX AGENT

-----------------------------

(Applicable to organizations declaring and paying taxes on behalf of individuals engaged in cooperative business operations with the organization; organizations declaring and paying taxes for individuals leasing real estate) ☐ Organization Declaring and Paying Taxes on Behalf of Individuals Engaged in Cooperative Business Operations with the Organization ☐ Organization Declaring and Paying Taxes for Individuals Leasing Real Estate

[01] Tax Period:

[01a] Month ... Year ...

[02] First Time:

[03] Supplementary for the Second Time:...□

Indicator

TAX AGENT Representative: …Professional Certificate Number: …

…, Day ... Month ... Year ...

Note:

In the case of organizations declaring taxes on behalf of individuals engaged in cooperative business operations who are required to declare and pay VAT monthly, select the tax period for which payment was made.

In the case of organizations declaring taxes on behalf of individuals engaged in cooperative business operations who are required to declare and pay VAT quarterly, select the tax period for which payment was made.

For organizations declaring taxes on behalf of individuals leasing real estate, the tax declaration period is determined by the payment period. If there are multiple payment periods within a month, declare according to the monthly period.

Indicator [01c]: Applicable in cases where an organization declares and pays taxes for individuals leasing real estate based on the payment period specified in the contract.

In the case of an organization declaring and paying taxes on behalf of individuals renting real estate, the tax declaration period shall be determined according to the payment period. If there are multiple payment periods within a month, the declaration shall be made monthly.

Indicator [01c]: Applies to cases where an organization declares and pays taxes on behalf of individuals renting real estate for the first-time tax declaration based on the payment period specified in the contract.

In the case of an organization acting as a tax agent to declare and pay taxes on behalf of an individual engaged in business cooperation, use the withholding tax identification number issued according to the provisions of the Circular on registration for tax purposes and declaration procedures at the tax authority managing the organization acting as a tax agent.

In the case of an organization acting as a tax agent to declare and pay taxes on behalf of an individual renting real estate, use the withholding tax identification number of the organization acting as a tax agent, and the declaration form submitted to the tax authority where the rented real estate is located.

Form Number: 01/BK-KTHTKD
(Attached to Decree No. 18/2026/TT-BTC
dated March 5, 2026 by the Minister of Finance)

Appendix
DETAIL LIST OF BUSINESS HOUSEHOLD AND INDIVIDUAL BUSINESSES

(Attached to Form 01/TCKT for use with organizations acting as tax agents in declaring and paying taxes on behalf of individuals engaged in business cooperation with the organization)

Currency Unit: Vietnamese Dong

I declare that the information provided above is correct and I am responsible for it under the law.

AGENT FOR WITHHOLDING AND PAYMENT OF TAXES

…, day … month … year ...

We practice under number: …

(Signature, clearly written name and position; stamp if applicable/electronic signature) (Attached to Form 01/TCKT for use with organizations acting as tax agents in declaring and paying taxes on behalf of individuals renting real estate)

Appendix
DETAIL LIST OF INDIVIDUALS RENTING REAL ESTATE

[01] Organization Acting as Tax Agent According to Tax Law:

Currency Unit: Vietnamese Dong

I declare that the information provided above is correct and I am responsible for it under the law./.

AGENT FOR WITHHOLDING AND PAYMENT OF TAXES Name: …License Number:…

(Signature, clearly written name and position; stamp if applicable/electronic signature)

Note:

Expense [09]: In the case of an individual renting multiple real estates at different locations and where the tenant is required to declare and pay taxes on behalf of the landlord, when selecting a rental contract for applying the deduction rate for income tax purposes, both the landlord and the tenant must specify in the rental contract the obligation to declare and pay taxes and the amount of deductible expenses. In cases where the rental contract provides for declaration and payment but does not fully deduct 500 million Vietnamese Dong, the individual may continue to select other rental contracts to continue the deduction until the full 500 million Vietnamese Dong is deducted.

If an organization acts as a tax agent in declaring and paying taxes on behalf of multiple real estate rentals, it shall prepare a declaration for each administrative district where the real estate is located.

Form Number: 01/XSBHĐC
(Attached to Decree No. 18/2026/TT-BTC
dated March 5, 2026 by the Minister of Finance)

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

INCOME TAX DECLARATION FORM
(Applicable to lottery companies, insurance companies, and multi-level marketing businesses paying commissions to business households or individual businesses directly signing contracts as authorized agents selling at the prescribed price; insurance companies paying accumulated premiums for life insurance policies and other non-mandatory insurance)

[01b] Quarter...year…

Currency Unit: Vietnamese Dong (TNCN: Income Tax)

I declare that the information provided above is correct and I am responsible for it under the law./.

AGENT FOR WITHHOLDING AND PAYMENT OF TAXES Name: …License Number:…

..., day ... month ... year ...

PERSON PAYING TAXES or
LEGAL REPRESENTATIVE OF THE PERSON PAYING TAXES
(Signature, clearly written name and position; stamp if applicable/electronic signature)

Note:

This form applies to insurance companies paying accumulated premiums for life insurance policies and other non-mandatory insurance as per the provisions of this Decree. For lottery companies, insurance companies, and multi-level marketing businesses paying commissions to individuals directly signing contracts as authorized agents selling at the prescribed price, apply the provisions of the Circular on VAT, income tax, and tax administration for business households and individual businesses.

Form Number: 01/BK-XSBHĐC
(Attached to Decree No. 18/2026/TT-BTC
dated March 5, 2026 by the Minister of Finance)

Appendix

DETAIL LIST OF INDIVIDUALS GENERATING BUSINESS REVENUE
FROM LOTTERY AGENCY, INSURANCE AGENCY, MULTILEVEL MARKETING ACTIVITIES
(Attached to Form 01/XSBHĐC for declaration in the last month/quarter of the tax year)

[01] Tax Period: Year …

Currency Unit: Vietnamese Dong …, day…month…year…

AGENT FOR WITHHOLDING AND PAYMENT OF TAXES

PERSON PAYING TAXES or
LEGAL REPRESENTATIVE OF THE PERSON PAYING TAXES

Name: …License Number:…

(Signature, clearly written name and position; stamp if applicable/electronic signature)

Note:

Business entities engaged in lottery, insurance, and sales shall declare the total individuals who have generated revenue during the tax year, regardless of whether they are subject to deductible VAT or not.

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

INCOME STATEMENT/TAX RETURN FORM

(Applicable for individuals with rental income from immovable property except direct business operation of accommodation services who declare tax directly to the tax authority)

Individuals renting immovable property reporting annual income of 500 million Vietnamese dong or less

[01b] Second half of the year

[01c] Year...

[06.1] House number, street/village/hamlet/village: ...

(INCOME: Individual Income; VAT: Value Added Tax) B. AUTOMATIC INFORMATION FOR TAX PAYMENT SUPPORT

Currency unit: Vietnamese Dong

The taxpayer may continue to defer the amount into the next period's individual income tax revenue

I hereby declare that the contents stated above are true and will bear legal responsibility for any content declared.

Taxpayer or
LEGAL REPRESENTATIVE OF THE TAXPAYER

(Signed, with full name/Electronic signature)

Organizations and individuals who declare tax on behalf of others in accordance with civil law do not include cases where the organization is the lessee declaring tax on behalf of another individual. Individuals renting multiple immovable properties within the same province or different provinces shall consolidate their declarations for all such properties on a single tax return form and choose one tax authority where the immovable property is located to submit the declaration (excluding cases where the organization is the lessee declaring tax on behalf of another individual). The taxpayer must declare revenue, VAT, and individual income tax due for each location where immovable property is rented.

Form number: 01/BK-BDS
(Attached to Decree No. 18/2026/TT-BTC
of the Minister of Finance dated March 5, 2026)

Appendix
DETAIL LIST OF RENTED IMMOVABLE PROPERTIES
(Attached to Form 01/BDS for individuals declaring tax on rental immovable properties)

[01] Taxpayer:

Currency unit: Vietnamese Dong

I hereby declare that the contents stated above are true and will bear legal responsibility for any content declared.

AGENT FOR RENTAL SERVICES

..., day...month...year...

(Signed, with full name/Electronic signature) (Applicable to individual businesses or sole proprietors with annual revenue of 3 billion Vietnamese dong or more in 2025 or those choosing to pay individual income tax on taxable income from 2026)

Form number: 01/BK-HTK
(Attached to Decree No. 18/2026/TT-BTC
of the Minister of Finance dated March 5, 2026

LIST OF INVENTORY, MACHINERY, AND EQUIPMENT
FOR INDIVIDUAL BUSINESSES OR SOLE PROPRIETORS

Currency unit: Vietnamese Dong

I hereby declare that the contents stated above are true and will bear legal responsibility for any content declared.

AGENT FOR RENTAL SERVICES Full name: ... Professional license number: ...