{"facts":[{"claim":"Household and individual businesses with annual revenue up to VND 1 billion pay no VAT or PIT (Decree 141/2026/ND-CP of 2026-04-29 amending Decree 68/2026/ND-CP, applied retroactively from 2026-01-01); households move from presumptive tax (thuế khoán) to self-declaration from 2026-01-01.","valid_from":"2026-01-01","valid_to":null,"supersedes":"VND 100M/year threshold and presumptive tax; then VND 500M/year in Law 109/2025/QH15 before Decree 141/2026/ND-CP","sources":["https://xaydungchinhsach.chinhphu.vn/toan-van-nghi-dinh-so-141-2026-nd-cp-nang-nguong-doanh-thu-khong-phai-chiu-thue-len-1-ty-dong-119260504154326455.htm","https://baochinhphu.vn/chinh-thuc-nang-nguong-chiu-thue-voi-ho-kinh-doanh-len-01-ty-dong-nam-ap-dung-tu-1-1-2026-102260429185517215.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"nguong-thue-ho-kinh-doanh","topic":"tax","title":"Ngưỡng doanh thu chịu thuế hộ kinh doanh; bỏ thuế khoán","value":{"threshold":1000000000,"unit":"VND/year","presumptive_tax":"abolished"},"outdated_answer":"VND 100 million (or 200/500 million) threshold; households pay presumptive tax (thuế khoán)"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"f2khY78308xq7rihA34we6UeTbq_3QKFi4fw_54kRYhCnm_U4CY6-QYS6rmCrLzsYvhpMFWnlJBU50cJZtAhCA"}}],"count":1,"generated_at":"2026-11-08T09:45:57Z","disclaimer":"Reference information only, not legal or financial advice. Verify against the cited official sources before relying on it."}