2 SMEs Distinguishing commercial intermediary activities in commercial activities Decree 80/2021/ND-CP detailing and guiding the implementation of a number of articles of the Law on supporting small and medium enterprises
11 Software and information technology businesses Consolidation document 10/VBHN-VPQH 2017 on consolidation of the Law on Information Technology issued by the Office of the National Assembly Law on Information Technology 2006 Circular 20/2021/TT-BTTTT amending Circular 09/2013/TT-BTTTT on the list of software, hardware and electronic products Circular 19/2021/TT-BTTTT on the list of key information technology products Decree 71/2007/ND-CP guiding the law on information technology Circular 09/2013/TT-BTTTT list of software and hardware products, electronics
7 Science and technology enterprises, innovation Circular 10/2021/TT-BKHCN guiding Decree 13/2019/ND-CP on science and technology enterprises Decree 13/2019/ND-CP regulating science and technology enterprises Circular 03/2021/TT-BTC guiding the CIT exemption and reduction for science and technology enterprises Official Dispatch 1048/BKHCN-PTTTDN guiding the issuance of the Certificate of Science and Technology Enterprise Tax incentives for science and technology enterprises Establishing a science and technology enterprise
30 Management of Business Households, Individual Businesses Decree 168/2025/ND-CP on business registration (replacing Decree 01/2021/ND-CP) Labor management, salary, social insurance for business households Criminal liability when avoiding social insurance premiumsDo business owners have to participate and pay social insurance from July 01, 7?Do business households have to participate in Social Insurance for their employees? Invoices, documents, accounting and tax declaration for business households Business households and business individuals do not apply the tax lump sum method from January 01, 01.Eliminate lump-sum tax for business households with revenue from 1 billion VND/year from June 01, 06Instructions for declaring taxes for business households and individual businesses (New 2025)Accounting for Business Households and Individual Businesses (Circular 88/2021/TT-BTC)Tax rates and tax rates for business households and individual businesses (Applied according to Circular 40/2021/TT-BTC from August 01, 08) News and events about Business Households Circular 86/2024/TT-BTC regulating tax registrationOverview of Business Households and Instructions for Registering a Business HouseholdDecree 70/2025/ND-CP amending Decree 123/2020/ND-CP on invoices and documentsCircular 100/2021/TT-BTC amending Circular 40/2021/TT-BTC on tax for business households and individualsConnecting business registration and tax registration for business households in 2023Tax authorities propose measures to manage businesses that pretend to be business households to evade taxes News Business households, individual businesses Incentives and benefits when converting a business household into an enterpriseWhich business owners are not subject to compulsory social insurance?Tax Department: 'There is no such thing as collecting lump-sum tax'Resolving invoice issues for business householdsCan the inventory of a business household be legalized?From June 01, lump-sum tax will be abolished for business households with revenue of 06 billion VND/year or more: Will taxes be collected from previous months?
