When Is the Tax Payment Deadline for Household Businesses Under the Declaration Method?

Short answer: A household business paying tax under the declaration method pays tax no later than the last day of the deadline for submitting tax declaration dossiers (Clause 4, Article 11 of Circular 40/2021/TT-BTC). Specifically: monthly — no later than the 20th of the following month; quarterly — no later than the last day of the first month of the following quarter.

May small household businesses pay tax under the declaration method?

Yes. Under Clause 1, Article 5 of Circular 40/2021/TT-BTC, the declaration method applies to large-scale household businesses and household businesses not yet meeting large scale but choosing to pay tax under the declaration method. Household businesses paying tax under the declaration method declare tax monthly, except where they meet the criteria for quarterly declaration under Article 9 of Decree 126/2020/ND-CP and choose quarterly declaration.

Tax payment deadlines for household businesses under the declaration method

Under Clause 4, Article 11 of Circular 40/2021/TT-BTC:

• Monthly tax declaration dossier deadline: no later than the 20th of the month following the month in which the tax obligation arises;
• Quarterly tax declaration dossier deadline: no later than the last day of the first month of the quarter immediately following the quarter in which the tax obligation arises;
• Tax payment deadline: no later than the last day of the deadline for submitting the tax declaration dossier. For supplementary declarations, the payment deadline is the deadline for submitting the declaration dossier of the tax period with errors or omissions.

What does the tax declaration dossier of a household business under the declaration method include?

The tax declaration dossier follows Circular 40/2021/TT-BTC, including the tax declaration form and accompanying appendices and schedules (depending on each tax: VAT, PIT). Household businesses should note: from 01/01/2026, the presumptive tax policy for household businesses has been abolished under Resolution 198/2025/QH15, so household businesses under the declaration method must fully implement the accounting, invoice, and document regime.

Applicable legal basis

• Circular 40/2021/TT-BTC guiding VAT and PIT for household businesses and business individuals: Articles 5, 11.
• Decree 126/2020/ND-CP: Article 9 (criteria for quarterly tax declaration).
• Resolution 198/2025/QH15: abolition of presumptive tax for household businesses from 01/01/2026.

Notes when applying current legal regulations

This article belongs to the Corporate & M&A Knowledge group and is presented for reference, helping readers understand the legal issue at an overview level before preparing dossiers or conducting transactions.

Legal regulations may change according to time, locality, dossier type, and specific circumstances. Where it is necessary to determine exactly the applicable legal basis for your dossier, you should contact the lawyers of ANT Legal at 0966.475.966 for verification and advice before proceeding.

Common risks to note

• Applying legal documents that have been amended, supplemented, or replaced.
• Preparing insufficient dossiers, documents, or evidence.
• Misunderstanding conditions, procedures, time limits, or competent authorities.
• Signing, submitting dossiers, or conducting transactions without fully assessing legal risks.

How can ANT Legal assist?

ANT Legal assists in reviewing specific situations, checking dossiers, determining the applicable legal basis, advising on courses of action, and representing clients in working with individuals, organizations, or competent authorities when necessary.

For quick advice, you can contact a lawyer at 0966.475.966.

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