Circular No. 50/2026/TT-BTC Amending and Supplementing Certain Articles of Circular No. 18/2026/TT-BTC dated March 5, 2026 by the Minister of Finance on Procedures and Tax Processing for Individual Business Operators and Individuals Engaged in Business

✦ 스마트 요약

You have provided two tax declaration forms and one supplementary table related to individuals renting real estate in Vietnam, applicable from Circular No. 50/2026/TT-BTC dated May 13, 2026 by the Ministry of Finance. This form includes detailed information on revenue generated, VAT and personal income tax due, as well as provisions for proxy declaration and payment of taxes for individuals renting real estate.

적용 범위

Individuals Renting Real Estate

핵심 사항

Declaration of Revenue Generated During Period
Determination of Personal Income Taxable Revenue to be Deducted
Calculation of VAT and Personal Income Tax Due
Provisions on Proxy Declaration and Payment of Taxes for Individuals Renting Real Estate
Detailed Statement of Rental Contracts for Real Estate

🌐 이 문서의 사회적 영향

Assisting the Tax Authorities in Strictly Managing Revenue from Real Estate Leasing Activities
Ensuring Compliance with Tax Laws Pertaining to Individual and Organizational Activities Involving Real Estate Leasing

❓ 자주 묻는 질문

How do I declare revenue generated during the period?

You need to declare the total amount of money you have received from renting real estate during the tax period, including any fines and compensation as per the contract agreement.

How can I determine the personal income taxable revenue to be deducted?

Personal income taxable revenue to be deducted will be based on current legal provisions, typically 1 billion Vietnamese dong for the first year and may change with subsequent adjustments.

Do I need to declare taxes if I hire an organization to manage the rental property?

If an organization is authorized by you to manage the rental property, they may declare and pay taxes on your behalf in accordance with civil law provisions.

How should I provide detailed information about rental contracts for real estate?

You need to provide the name of the individual renting, tax identification number/personal identification number, address of the real estate, and revenue generated during each period for each contract.

How much can I continue to deduct from my next personal income taxable revenue?

You may still be allowed to deduct a certain amount from your next personal income taxable revenue based on current regulations and subsequent adjustments.

전문

MINISTRY OF FINANCE
________

No.: 50/2026/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
_______________________
Hanoi, May 13, 2026

CIRCULAR

Amending and Supplementing Certain Articles of Circular No. 18/2026/TT-BTC dated March 5, 2026 by the Minister of Finance on Procedures and Tax Administration for Individual Traders and Business Households
Based on Law on Tax Administration No. 108/2025/QH15;
Based on Value Added Tax Law No. 48/2024/QH15, amended and supplemented by Laws Nos. 90/2025/QH15 and 149/2025/QH15;

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

Based on Resolution No. 09/2026/QH16 amending and supplementing certain provisions of the Individual Income Tax Law, Value Added Tax Law, Enterprise Income Tax Law, and Special Consumption Tax Law;

Based on Decree No. 68/2026/NĐ-CP of the Government on Policies and Tax Administration for Individual Traders and Business Households, amended and supplemented by Decree No. 141/2026/NĐ-CP of the Government;

Based on Decree No. 29/2025/NĐ-CP of the Government on Functions, Powers, Tasks, and Organizational Structure of the Ministry of Finance, amended and supplemented by Decree No. 166/2025/NĐ-CP of the Government;

In accordance with the proposal of the Director of the Tax Administration Department;

The Minister of Finance promulgates this Circular amending and supplementing certain articles of Circular No. 18/2026/TT-BTC on procedures for tax administration for individual traders and business households.

Article 1. Amend and Supplement Article 1

Article 1. Scope of Application

This Circular specifies detailed provisions regarding the declaration of revenue, tax declaration, payment, refund, notification of business location, suspension, and cessation of operations for individual traders and business households in accordance with paragraph 6 of Article 13 of Law on Tax Administration No. 108/2025/QH15, Articles 8, 11, and 12 of Decree No. 68/2026/NĐ-CP of the Government on policies and tax administration for individual traders and business households.

“Article 2. Amend and Supplement Paragraph 2 of Article 5

"2. The application form for refund of overpaid tax for individual traders and business households paying income tax based on a percentage of taxable income (x) with a tax rate as per the Tax Declaration Form No. 02/CNKD-TNCN-QTT annexed to this Circular." Article 3. Replace Forms

Replace Forms Nos. 01/TKN-CNKD, 01/CNKD, 01/BĐS, and 02/BK-KTBĐS as listed in the annex of Circular No. 18/2026/TT-BTC with Forms Nos. 01/TKN-CNKD, 01/CNKD, 01/BĐS, and 02/BK-KTBĐS annexed to this Circular.

Article 4. Effective Date of Implementation

1. This Circular shall take effect from the date of issuance.

2. Individual traders and business households with annual revenue below one billion Vietnamese dong that have not submitted their first quarter tax declaration for 2026 or have not provided their account number/electronic wallet code as required by Circular No. 18/2026/TT-BTC shall submit their account number/electronic wallet code using Form No. 01/BK-STK annexed to Circular No. 18/2026/TT-BTC no later than July 31, 2026.

3. In the course of implementation, if any difficulties or obstacles arise, please report promptly to the Ministry of Finance for resolution./.

To:

- Central Committee of the Communist Party of Vietnam;

- Prime Minister, Deputy Prime Ministers of the Government;

- Office of the Central Committee and its Departments of the Party;
- Office of the General Secretary;
- Office of the National Assembly;
- Office of the President;
- Office of the Government;
- Ethnic Affairs Committee and other Committees of the National Assembly;
- Supreme People's Procuratorate;
- Supreme People's Court;
- National Audit Office;
- Central Committee of the Vietnam Fatherland Front;
- Central Offices of Mass Organizations;
- Ministries and agencies at the same level as ministries;
- People's Committees and People's Councils of provinces, cities directly under the central government;
- Departments of Finance and Taxation of provinces, cities directly under the central government;
- Customs and State Treasury offices in regions;
- Office of the General Department of Legal Documents and Implementation of Law, Ministry of Justice;
- National Legal Information Database;
- National Legal Portal;
- Official Gazette;
- E-Government Portal of the Government;
- E-Government Portal of the Ministry of Finance;
- E-Government Portal of the Tax Administration Department;
- Units under the Ministry of Finance;
- VT, CT (CS b).
KT. MINISTER OF FINANCE
DEPUTY MINISTER
Cao Anh Tuấn

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

Form No.:

01/TKN-CNKD
(Annexed to Circular No. 50/2026/TT-BTC
_______________________

dated May 13, 2026 by the Minister of Finance) Form No.:
01/TKN-CNKD
(Annexed to Circular No. 50/2026/TT-BTC
dated May 13, 2026 by the Minister of Finance)

Form No.: 01/TKN-CNKD
(Annexed to Circular No. 50/2026/TT-BTC
dated May 13, 2026 by the Minister of Finance)
INCOME STATEMENT/TAX RETURN FORM

(Applicable to individual traders and business households with annual revenue below one billion Vietnamese dong; individual traders and business households paying income tax based on a percentage of taxable income for refund claims; individuals directly entering into contracts as lottery agents, insurance agents, multi-level marketers, or engaging in other business activities not subject to withholding) □ Individual trader/business household with annual revenue below one billion Vietnamese dong
□ New individual trader/business household with annual revenue below one billion Vietnamese dong
□ Individual trader/business household paying income tax based on a percentage of taxable income for refund claims
□ Individuals directly entering into contracts as lottery agents, insurance agents, multi-level marketers, or engaging in other business activities not subject to withholding

□ Allow adjustment and supplementation of previously filed Forms No. 01/CNKD under Circular No. 40/2021/TT-BTC and Circular No. 18/2026/TT-BTC; Form No. 02/TMĐT under Decree No. 117/2025/NĐ-CP

Tax Period:
[01a] Year………
[01b] First half of the year…..

[01c] Second half of the year….

First time: □

Subsequent times:…□

Taxpayer:

Tax Registration Number: …

[01] [06] Entity/person filing and paying tax on behalf (if applicable):

Tax Registration Number:

Authorization Document (if applicable): No.……Date……Month……Year…

[07] Tax Agent (if applicable):

[02] Tax Registration Number:…

[03] A. DETERMINATION OF TAX OBLIGATIONS FOR VAT AND INCOME TAX

[04] Currency: Vietnamese Dong ………………………………………………………………………………………...…………......................................................

[05] STT

Indicator ……………………...…………................................................................

[06.1] Code of Indicator ………………………………………………...........................................................………………………………………...…………..

[06.2] VAT

Income Tax …………………………………………………………………………........................................……………...…………..

[07.1] Amount paid directly by the taxpayer to the state budget

Amount withheld and paid on behalf by an entity

Additional tax due

Overpaid tax

Total revenue

Of which: Revenue not subject to VAT

Of which: Revenue with a 0% tax rate

Tax due

The amount paid directly by the taxpayer into the State Treasury

The amount withheld and paid on behalf by an organization

Additional tax due

Excess tax paid

Total turnover

Of which: Turnover not subject to VAT

Of which: Turnover subject to a 0% tax rate

Tax due

Revenue subject to tax

Revenue deductible for determining taxable revenue

Tax due to be paid

VAT

Withholding tax on income (WHT)

VAT

Withholding tax on income (WHT)

VAT

Withholding tax on income (WHT)

VAT

Withholding tax on income (WHT)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

Production and business activities involving goods, provision of services with a fixed place of business

[08]

1.1

Distribution, supply of goods

[08a]

1.2

Services, construction without subcontracting materials

[08b]

1.3

Leasing of assets excluding immovable property

[08c]

1.4

Production, transportation, services associated with goods, construction with subcontracted materials

[08d]

1.5

Activities providing digital content products for entertainment, video games, digital films, digital photos, digital music, digital advertising

[08e]

1.6

Other business activities

[08g]

Business activities on e-commerce platforms and other digital platforms

[09]

2.1

Distribution, supply of goods

[09a]

2.2

Services, construction without subcontracting materials

[09b]

2.3

Leasing of assets excluding immovable property

[09c]

2.4

Production, transportation, services associated with goods, construction with subcontracted materials

[09d]

2.5

Activities providing digital content products for entertainment, video games, digital films, digital photos, digital music, digital advertising

[09e]

2.6

Other business activities

[09g]

Lottery agency, insurance, multi-level sales

[10]

Total

[11]

Tax exempted amount

[12]

Tax due to be paid after exemptions

[13]

B. SPECIAL TAX DECLARATION

Unit of currency: Vietnamese Dong

STT	Goods and services subject to VAT	Indicator code	Unit of measurement	Taxable revenue for VAT	Tax rate	Tax due to be paid
(1)	(2)	(3)	(4)	(5)	(6)	(7)=(5)*(6)
I	Business premises:
1	Goods and services A	[14a]
2	Goods and services B	[14b]
		…
II	Trading location code 1: Name of trading location 1:
…	...........................
	Total:	[15]
	Tax exempted amount	[16]
	Tax due to be paid after exemptions	[17]

C. TAX DECLARATION FOR NATURAL RESOURCES, ENVIRONMENT PROTECTION, ENVIRONMENTAL FEE

Unit of currency: Vietnamese Dong

STT	Natural resources, goods, products	Business premises/trading location code	Name of trading location	Indicator code	Unit of measurement	Production volume/quantity	Resource tax rate or environmental fee amount	Tax rate/H factor for calculating environmental fees	Environmental fee due to be paid
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)
I	Declaration of resource tax
1	Natural resources C..			[18a]					(10)=(7)(8)(9)
2	Natural resources D..			[18b]
	.......................
	Total:								[19]
	Tax exempted amount								[20]
	Environmental fee due to be paid after exemptions								[21]
II	Declaration of environmental protection fees
2.1	Goods E...			[22a]					(10)=(7)*(8)
2.2	Goods G...			[22b]
	......................
	Total:								[23]
	Tax exempted amount								[24]
	Environmental fee due to be paid after exemptions								[25]
III	Declaration of environmental fees for mineral exploitation
3.1	Mineral X...			[26a]					(10)=(7)(8)(9)
3.2	Mineral Y...			[26b]
	......................
	Total:								[27]
	Fee exempted amount								[28]
	Environmental fee due to be paid after exemptions								[29]

D. SUPPORTING INFORMATION FOR TAX PAYMENT

Unit of currency: Vietnamese Dong

STT	Trading location code	Description of tax payments to the state budget	Amount	Chapter	Sub-item	Administrative region	Tax collection agency	Tax authority	Due date for tax payment
[30]	[31]	[32]	[33]	[34]	[35]	[36]	[37]	[38]	[39]
…
		Total:	[40]

E. SUGGESTION FOR HANDLING EXCESS PAYMENTS

[41] Request for refund:

[41.1] VAT: …

[41.2] Withholding tax on income (WHT): …

[41.3] Total: …

[42] Method of refund:

[43] ☐ Bank transfer.

[43.1] Account holder name: …

[43.2]Account number: … [43.3] At bank/State Bank:…

[44] ☐ Cash.

[44.1] Recipient's name: …

[44.2] Identity card number/personal identification number/passport number: … [44.3] Date of issue:……./…../…… [44.4] Place of issue: …

[44.5] Place of refund collection: State Treasury …

Information provided by the taxpayer for offsetting excess payments against outstanding amounts or tax revenues:

STT

Information on outstanding amount/amounts arising

Amount to be offset with the excess payment

Remaining amount after offset

Tax registration number

Name of taxpayer

ID number of the payable amount (ID)
(if applicable)

Description of outstanding amount/amounts arising

Chapter

Sub-item

Tax collection agency

Administrative region

Due date

Remaining amount after offset

[45]

[46]

[47]

[48]

[49]

[50]

[51]

[52]

[53]

[54]

[55]

[56]

[57]=[55]-[56]

I declare that the information declared above is correct and I am responsible for any content declared under this declaration./.

TAX AGENT
Full name: …
Professional certificate number:…

…, date …month …year …
APPLICANT OF THE BUSINESS OR
LEGAL REPRESENTATIVE OF THE APPLICANT OF THE BUSINESS
(Signed, with full name/electronic signature)

_____________________________

Note:

- For cases of individual traders and business operators with annual revenue below 1 billion Vietnamese Dong, tax declaration for withholding tax on income is not required.

- Indicators [3.1], [3.2]…at section III, item C: include minerals and earth materials (if applicable).

- The H factor for calculating environmental fees for mineral exploitation shall be implemented in accordance with the provisions of Decree No. 27/2023/NĐ-CP and any amendments or supplements thereto.

Form number: 01/CNKD
(Attached to Circular No. 50/2026/TT-BTC
of the Minister of Finance dated May 13, 2026)
THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness
BUSINESS TAX DECLARATION FOR INDIVIDUAL TRaders AND BUSINESS OPERATORS
_______________________

(Applicable to individual traders and business operators with annual revenue over 1 billion Vietnamese Dong)

□ Individual trader or business operator subject to income tax on revenue

□ Individual trader or business operator subject to income tax on taxable income

The individual trader or business operator only engages in business activities on e-commerce platforms and other digital platforms without online order placement function and payment function

□ □ The individual trader or business operator declares other types of taxes (VAT, resource tax, environmental fee)

□ Request for issuance of electronic invoices with tax code by the tax authority on a case-by-case basis

Tax period:

[01] [01a] Month …year …

[01b] Quarter …year …

[01c] Occurrence …

First occurrence: □

[02] Second or subsequent occurrence:…□

[03] [04] Taxpayer:

Tax registration number: … ...........................................................................................................

[05] [06] Entity/individual declaring and paying tax on behalf of the taxpayer (if applicable):

Tax registration number: …...............................

[06.1] Authorization document (if applicable): Number … date … month … year…

[06.2][07] Tax agent (if applicable):

Tax registration number: … ...............................................................................................

[07.1] A. VAT AND INCOME TAX DECLARATION

Unit of currency: Vietnamese Dong

STT

Industry category	Indicator code	VAT	Withholding tax on income (WHT)				Total revenue
Industry category	Indicator code	VAT	Of which: revenue not subject to VAT	Of which: revenue subject to 0% rate	Tax due to be paid	Revenue subject to tax	Revenue deductible for determining taxable revenue	Tax due to be paid	I
[08]	[09]	[10]	[11]	[12]	[13]	[14]	[15]	[16]	[17]
Production and business activities involving goods, provision of services with a fixed place of business	Business premises:
1	Distribution, supply of goods
1.1	(a)	Services, construction without subcontracting materials
1.2	(b)	Leasing of assets excluding immovable property
1.3	(c)	Production, transportation, services associated with goods, construction with subcontracted materials
1.4	(d)	Activities providing digital content products for entertainment, video games, digital films, digital photos, digital music, digital advertising
1.5	(đ)	Other business activities
1.6	(e)	Trading location code 1:
2	Name of trading location 1: Name of business location 1:
2.1
….
II	Activities of business operations on e-commerce platforms and other digital platforms without online order placement function and payment function
	Business location code: Name of the business location:
1	Distribution and supply of goods	(a)
2	Services, construction excluding subcontracting of materials	(b)
3	Leasing activities except real estate	(c)
4	Production, transportation, services associated with goods, construction including subcontracting of materials	(d)
5	Provision of digital content products for entertainment, video games, digital films, digital photos, digital music, digital advertising	(đ)
6	Other business activities	(e)
III	Issuance of electronic invoices with codes from the tax authority on a per occurrence basis
	….
IV	Total	[18]
V	Amount of tax exempted	[19]
VI	Amount of tax still due	[20]

B. SPECIAL CONSUMPTION TAX DECLARATION

Unit: Vietnamese Dong

STT	Goods and services subject to special consumption tax	Indicator code	Unit of measurement	Turnover for special consumption tax calculation	Tax rate	Amount of tax due
(1)	(2)	(3)	(4)	(5)	(6)	(7)=(5)*(6)
I	Business premises:
1	Goods and services A	[21a]
2	Goods and services B	[21b]
		…
II	Business location code 1: Name of business location 1:
…	...........................
	Total:	[22]
	Amount of tax exempted	[23]
	Amount of tax still due	[24]

C. DECLARATION OF NATURAL RESOURCES, ENVIRONMENT PROTECTION TAXES, AND ENVIRONMENTAL FEE

Unit: Vietnamese Dong

STT	Natural resources, goods, products	Business premises/Code of business location	Name of business location	Indicator code	Unit of measurement	Production volume/Quantity	Resource tax rate or environmental fee amount	Tax rate/H factor for calculating environmental fees	Amount of tax or environmental fee due
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)
I	Declaration of natural resources taxes
1	Natural resource C..			[25a]					(10)=(7)(8)(9)
2	Natural resource D..			[25b]
	....................
	Total:								[26]
	Amount of tax exempted								[27]
	Amount of tax still due								[28]
II	Declaration of environmental protection taxes
2.1	Goods E...			[29a]					(10)=(7)*(8)
2.2	Goods G...			[29b]
	....................
	Total:								[30]
	Amount of tax exempted								[31]
	Amount of tax still due								[32]
III	Declaration of environmental protection fees for mineral exploitation
3.1	Mineral H...			[33a]					(10)=(7)(8)(9)
3.2	Mineral K...			[33b]
	..................
	Total:								[34]
	Amount of fee exempted								[35]
	Amount of fee still due								[36]

D. AUTOMATED TAX FILING SUPPORT

Unit: Vietnamese Dong

STT	Code of business location	Content of tax payments to the state budget	Amount	Chapter	Sub-item	Administrative region	Tax collection agency	Tax authority	Due date for tax payment
[37]	[38]	[39]	[40]	[41]	[42]	[43]	[44]	[45]	[46]

…
Total:			[47]

You may continue to deduct … Vietnamese Dong from your next period's personal income tax revenue.

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

TAX AGENT
Full name: ...
Practice certificate number: ...

... Date: ... Month: ... Year: ...
PERSON PAYING TAXES or
LEGAL REPRESENTATIVE OF THE TAX PAYER
(Signed, with full name/ Electronic signature)

___________________

Note:

TNCN: Personal income tax

GTGT: Value added tax

TTĐB: Special consumption tax

BVMT: Environmental protection

- Indicator [01a]: for individual traders, business operators with annual revenue over 50 billion Vietnamese Dong.

- Indicator [01b]: for individual traders, business operators with annual revenue from 1 billion Vietnamese Dong to 50 billion Vietnamese Dong. - Indicator [01c]: for individual traders, business operators who declare and pay taxes before the tax authority issues an electronic invoice code with a tax authority code on each occurrence.

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

- In case individual traders, business operators declare personal income tax using the tax rate multiplied by (x) with taxable revenue, then such individual traders, business operators shall declare their revenue and value added tax, personal income tax due for each business location.

- In case individual traders, business operators declare personal income tax using the taxable income multiplied by (x) with the tax rate, then such individual traders, business operators shall declare their revenue for each business location and pay value added tax for each business location, temporarily paying personal income tax at the main office.

- Indicator [14]: For individual traders declaring personal income tax on taxable revenue from multiple industries or businesses with different personal income tax rates, having multiple business locations, they may choose one (01) industry or one (01) business location to apply a deduction of 1 billion Vietnamese Dong before calculating the personal income tax in the most favorable manner. In case the chosen industry or business location has not deducted enough 1 billion Vietnamese Dong, the individual may continue to select additional industries or business locations for further deductions until reaching 1 billion Vietnamese Dong.

- Indicators [3.1], [3.2]... under Section III, Part C: include minerals and earth materials (if any).

- The H factor for calculating environmental fees for mineral exploitation is implemented according to the provisions of Decree No. 27/2023/NĐ-CP and its amendments and supplements (if any).

Model number:

01/BDS (Attached to Circular No. 50/2026/TT-BTC
dated May 13, 2026 by the Minister of Finance)
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

INCOME AND TAX DECLARATION
FOR REAL ESTATE LEASING ACTIVITIES
_______________________

(Applicable to individuals engaged in real estate leasing except direct tax declaration with the tax authority)
□ Individual reporting annual income from real estate leasing of 1 billion Vietnamese Dong or less

□ Individual reporting annual income from real estate leasing over 1 billion Vietnamese Dong
□ Permission to adjust and supplement tax declarations for the same period as per Circular No. 40/2021/TT-BTC, Circular No. 18/2026/TT-BTC

Tax period:

[01a] First half of the year

[01b] Second half of the year

[01] [01c] Year ……

First time: □

Supplemental filing: …

[04] Taxpayer:

[02] Tax registration number: …

[03] Bank account number/electronic wallet code:

Name of the account holder: … ……………………………………………………………………………....

[05] Opened at payment service provider/payment intermediary organization: …

[06] [07] Code of business location for tax declaration submission: ……………………………………………...

[06.1]House number, street/village/hamlet/commune: …

[06.2] Commune/district/special zone: …

Province/city: … .....................................................................

[07.1] [08] Organization/person declaring and paying taxes on behalf (if applicable):

[07.2] Tax registration number: …

[07.3] Authorization document (if applicable): Number ... Date ... Month ... Year ...

[09] Tax agent (if applicable): ...................................

[08.1]Tax registration number: …

[08.2]A. SPECIAL CONSUMPTION TAX AND PERSONAL INCOME TAX DECLARATION

Unit: Vietnamese Dong .................................................................................................

[09.1] STT

Indicator

Indicator code

Amount	Total turnover generated in the period	Personal income tax deductible from taxable revenue	Total value added tax due [12] = [10] x 5%
1	Total personal income tax arising in the period [13]= ([10] – [11]) x 5%	[10]
2	Penalties, compensation received by the lessor according to the agreement in the contract (if applicable)	[11]
3	Total personal income tax due from penalties and compensation (if applicable) [15] = [14] x 5%	[12]
6	Total income tax of non-resident individuals arising during the period [13] = ([10] – [11]) x 5%	[13]
7	Fine, compensation received by the lessor in accordance with the agreement in the contract (if any)	[14]
8	Total income tax due from receipt of fine, compensation (if any) [15] = [14] x 5%	[15]
9	The total amount of individual income tax due [16]=[13]+[15]	[16]
10	Amount of individual income tax exempted	[17]
11	Amount of individual income tax still due	[18]
12	Total amount still due [19]=[12]+[18]	[19]

(TNCN: Individual Income Tax; GTGT: Value Added Tax)

B. AUTOMATIC INFORMATION SUBMISSION SUPPORT

Currency Unit: Vietnamese Dong

STT	Business Location Code	Items of National Revenue to be paid	Amount	Chapter	Sub-item	Administrative Region	Tax Collection Agency	Tax Authority	Due Date for Tax Payment
[20]	[21]	[22]	[23]	[24]	[25]	[26]	[27]	[28]	[29]
1
…
Total			[30]

The taxpayer may still deduct … dong from the taxable income of the next period.

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

TAX AGENT
Full Name: ...
Practice Certificate Number: ...

... Date: ..., Month ..., Year ...
TAXpayer or
LEGAL REPRESENTATIVE OF THE TAXpayer
(Signature, clearly written name/ Electronic signature)

__________________________

Note:

- Indicators [06], [06.1], [06.2]: to be filled out once when an individual has not yet submitted a notification of account number/electronic wallet code with the tax authority or where the rental contract does not contain information on account number/electronic wallet code.

- Indicator [08]: Organization or individual declaring and paying taxes on behalf of another person in accordance with civil law provisions (excluding cases where an organization is the lessee and declares and pays taxes on behalf of a natural person).

- For individuals renting multiple properties within the same province or across provinces, they should declare total income, value-added tax, and individual income tax due for all properties in one declaration form and choose one tax authority where the property is located to submit the declaration (excluding cases where an organization is the lessee and declares and pays taxes on behalf of a natural person). The individual shall declare revenue, value-added tax amount, and individual income tax due for each location where the property is rented.

Form Number: 02/BK-KTBĐS
(Attached to Decree No. 50/2026/TT-BTC
of the Minister of Finance dated May 13, 2026)
Appendix

DETAIL LIST OF PERSONS RENTING REAL ESTATE

(Attached to Form 01/TCKT for organizations declaring and paying taxes on behalf of individuals renting real estate)

[01] Organization Declaring and Paying Taxes on Behalf of Individuals in Accordance with Tax Administration Law:

Tax Registration Number: ... ..........................................................................................................

[02] Address of the location where real estate is rented: ...

[03] Ward/District/Special Zone: ...

[03.1] Province/City: ...

[03.2] Currency Unit: Vietnamese Dong

STT

Full Name of the Real Estate Lessor	Tax Registration Number/Personal Identification Number of the Real Estate Lessor	Address of the real estate being rented (House number, street/village/hamlet/village)	Total income generated in the period	Income to be deducted for tax calculation purposes	Individuals exempt from taxation	Value-added tax amount due	Individual income tax amount due	[11]=[08]x5%
[04]	[05]	[06]	[07]	[08]	[09]	[10]	[12]=([08]-[09])x5%	Total
1						☐
…						☐
I hereby declare that the contents stated above are true and will bear legal responsibility for the contents declared./.				[13]	[14]		[15]	[16]

TAX AGENT

Full Name: ...
Practice Certificate Number: ...
... Date: ..., Month ..., Year ...

TAXpayer or
LEGAL REPRESENTATIVE OF THE TAXpayer
(Signature, clearly written name; position and seal if applicable/ Electronic signature)
Note:

_________________________

- Indicator [09]: In cases where an individual rents multiple properties in different locations and there is a provision for the lessee to declare and pay taxes on behalf of the lessor, when selecting a rental contract to apply the deduction limit for calculating individual income tax, both the lessor and the lessee must specify in the rental agreement the content of declaration and payment on behalf of the other party and the amount deductible from taxation. In cases where the rental contract provides for declaration and payment but does not fully deduct 1 billion dong, the individual may continue to select other rental contracts to continue the deduction until a total of 1 billion dong is deducted.

- For organizations declaring and paying taxes on behalf of multiple rented properties, separate declarations should be made for each administrative region where the property is located.

- In the case where an organization files and pays taxes on behalf for multiple leased real properties, a declaration shall be prepared for each locality of commune/district/special zone where the real property is located.

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근거 5

108/2025/QH15 Luật Quản lý thuế số 108/2025/QH15 발효 중 48/2024/QH15 Luật Thuế giá trị gia tăng số 48/2024/QH15 발효 중 29/2025/NĐ-CP Nghị định số 29/2025/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính 발효 중 109/2025/QH15 Luật Thuế thu nhập cá nhân số 109/2025/QH15 발효 중 68/2026/NĐ-CP Nghị định 68/2026/NĐ-CP Quy định về chính sách thuế và quản lý thuế đối với hộ kinh doanh, cá nhân kinh doanh 발효 중

개정·보충됨 1

18/2026/TT-BTC Thông tư 18/2026/TT-BTC Quy định về hồ sơ, thủ tục quản lý thuế đối với hộ kinh doanh, cá nhân kinh doanh 발효 중

50/2026/TT-BTC

Circular No. 50/2026/TT-BTC Amending and Supplementing Certain Articles of Circular No. 18/2026/TT-BTC dated March 5, 2026 by the Minister of Finance on Procedures and Tax Processing for Individual Business Operators and Individuals Engaged in Business

In effect

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Tiếng Việt Thông tư số 50/2026/TT-BTC Sửa đổi, bổ sung một số điều của Thông tư số 18/2026/TT-BTC ngày 05 tháng 3 năm 2026 của Bộ trưởng Bộ Tài chính quy định về hồ sơ, thủ tục quản lý thuế đối với hộ kinh doanh, cá nhân kinh doanh 한국어 통지 제 50-2026-통신부 수정·보충 2026년 3월 5일 부터 통지 제 18-2026-통신부에 의거한 세무관리 절차와 개인 사업자, 개인의 세금 신고서에 관한 사항 中文通则50/2026/TT-BTC 修改并补充了2026年3月5日财政部发布的通则18/2026/TT-BTC中关于个体工商户和自然人经营税务申报档案及手续的规定

Circular No. 50/2026/TT-BTC Amending and Supplementing Certain Articles of Circular No. 18/2026/TT-BTC dated March 5, 2026 by the Minister of Finance on Procedures and Tax Processing for Individual Business Operators and Individuals Engaged in Business

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