Mẫu Thông báo doanh thu/tờ khai thuế năm (Mẫu số: 01/TKN-CNKD)

The "THÔNG BÁO DOANH THU/TỜ KHAI THUẾ NĂM" (Annual Revenue/Tax Declaration) form, as mandated by Circular 18/2026/TT-BTC, represents a crucial instrument in Vietnam's tax administration landscape. It provides a standardized framework for kê khai thuế (tax declaration) for hộ kinh doanh (business households), cá nhân kinh doanh (individual businesses) with annual revenues below 500 million VND, and specific contractual individuals. The significance of this document lies in its role in fostering compliance and ensuring accurate collection of various taxes, including Thuế GTGT (VAT) and Thuế TNCN (Personal Income Tax). This structured approach aims to simplify the reporting process while upholding the integrity of the tax system and clearly defining nghĩa vụ thuế (tax obligations) for these entities.

Business households, individual businesses, individuals engaging in specific contract-based income in Vietnam, and tax professionals assisting these entities.

The "THÔNG BÁO DOANH THU/TỜ KHAI THUẾ NĂM" form serves as a pivotal mechanism for annual tax compliance, specifically designed for hộ kinh doanh and cá nhân kinh doanh with annual revenues under 500 million VND, alongside certain individuals involved in specific agency and service contracts. The document meticulously outlines the logic for declaring doanh thu across a diverse range of business activities, from manufacturing, trading, and service provision to construction, real estate rental, digital content, and e-commerce platforms. It encompasses detailed sections for calculating and declaring multiple tax liabilities, including Thuế GTGT, Thuế TNCN, Thuế tiêu thụ đặc biệt, Thuế tài nguyên, and Phí bảo vệ môi trường, providing a holistic view of the taxpayer's nghĩa vụ thuế.
The methodology employed in this form is highly structured, utilizing specific codes and fields for each income source and tax component. It guides taxpayers through the process of determining payable, overpaid, or additional tax amounts, based on predefined tax rates and regulations. A key feature is the inclusion of provisions for managing khoản nộp thừa (overpaid amounts), allowing taxpayers to submit requests for hoàn thuế (tax refunds) or to offset these amounts against future tax obligations or existing debts. This systematic approach, informed by regulations such as Circular 18/2026/TT-BTC, ensures consistency and accuracy in reporting.
The application value and implications of this form are substantial. It significantly enhances the efficiency and transparency of tax administration for a large segment of the Vietnamese economy. By standardizing the kê khai thuế process, it minimizes ambiguity for taxpayers and facilitates effective auditing and collection by tax authorities. For hộ kinh doanh and cá nhân kinh doanh, it offers a clear, legally compliant pathway to fulfill their tax duties, thereby supporting a stable and predictable business environment. The ability to manage hoàn thuế provides crucial financial flexibility, ensuring that businesses are not unduly burdened by overpayments. Ultimately, this document is fundamental to fostering a compliant, equitable, and sustainable tax system for small-scale economic activities in Vietnam.