{"id":999979367,"date":"2025-12-08T00:56:42","date_gmt":"2025-12-07T17:56:42","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979367"},"modified":"2026-06-09T13:50:49","modified_gmt":"2026-06-09T06:50:49","slug":"do-businesses-get-family-allowances","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/","title":{"rendered":"H\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng? [C\u1eadp nh\u1eadt 2026 &#038; C\u00e1ch \u00e1p d\u1ee5ng \u0111\u00fang]"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Correct understanding of <\/span><b>family deduction<\/b><span style=\"font-weight: 400;\"> help millions of businesses avoid overpaying taxes, avoiding back taxes and being more proactive in financial planning. Especially in the context <\/span><b>The proposed family deduction level is being raised to 15.5 million\/month from 2026.<\/b><span style=\"font-weight: 400;\">, question <\/span><i><span style=\"font-weight: 400;\">&quot;Are business households eligible for family deductions?&quot;<\/span><\/i><span style=\"font-weight: 400;\"> become hotter than ever.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The following article is a synthesis of <\/span><b>Law on Personal Income Tax, Circular 40\/2021\/TT-BTC, Circular 111\/2013\/TT-BTC<\/b><span style=\"font-weight: 400;\">, and the latest documents of the General Department of Taxation, help you understand accurately - completely - legally.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999979368 size-full aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/giam-tru-gia-canh.webp\" alt=\"\" width=\"785\" height=\"524\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/giam-tru-gia-canh.webp 785w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/giam-tru-gia-canh-300x200.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/giam-tru-gia-canh-768x513.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/giam-tru-gia-canh-18x12.webp 18w\" sizes=\"(max-width: 785px) 100vw, 785px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Vi_sao_ho_kinh_doanh_can_hieu_ro_ve_%E2%80%9Cgiam_tru_gia_canh%E2%80%9D\" >Why do business households need to understand clearly about &quot;family deduction&quot;?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#1_Hang_trieu_ho_kinh_doanh_co_the_dang_nop_thue_thieu_khon_ngoan\" >1. Millions of businesses may be paying taxes unwisely<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#2_Khi_muc_giam_tru_gia_canh_dang_duoc_de_xuat_tang_%E2%80%93_co_hoi_rui_ro_cang_lon\" >2. As the proposed family deduction increases \u2013 the opportunities &amp; risks become greater<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#3_Hieu_ro_de_lua_chon_hinh_thuc_kinh_doanh_khai_thue_phu_hop\" >3. Understand clearly to choose the appropriate form of business and tax declaration<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Giam_tru_gia_canh_la_gi_Ap_dung_trong_thue_thu_nhap_ca_nhan_nhu_the_nao\" >What is family deduction? How is it applied in personal income tax?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#1_Dinh_nghia_muc_dich_cua_giam_tru_gia_canh\" >1. Definition &amp; purpose of family deduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#2_Muc_giam_tru_gia_canh_moi_nhat_2026\" >2. Latest family deduction level (2026)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Ho_kinh_doanh_la_gi_va_phai_nop_nhung_loai_thue_nao\" >What is a business household and what taxes must it pay?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#1_Khai_niem_ho_kinh_doanh_ca_the\" >1. Concept of individual business household<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#2_Cac_loai_thue_ho_kinh_doanh_phai_nop\" >2. Types of taxes that business households must pay<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Ho_kinh_doanh_co_duoc_giam_tru_gia_canh_khong\" >Are business households eligible for family deductions?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#_1_Ho_kinh_doanh_nop_thue_khoan_%E2%80%93_KHONG_duoc_giam_tru_gia_canh\" >\u00a01. Business households pay lump-sum tax \u2013 NO family deduction<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Ly_do_khong_duoc_giam_tru\" >Reasons for not being deducted<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Vi_du_minh_hoa\" >Illustrative example<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#2_Ho_kinh_doanh_nop_thue_ke_khai_%E2%80%93_CO_the_duoc_giam_tru\" >2. Business households pay and declare taxes \u2013 can be deducted<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Dieu_kien_de_duoc_giam_tru\" >Conditions for deduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Vi_du_minh_hoa-2\" >Illustrative example<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#3_Ho_kinh_doanh_co_nhieu_nguon_thu_nhap_vua_lam_cong_an_luong_vua_kinh_doanh\" >3. Business households have multiple sources of income (both salaried and business)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Quy_dinh_quan_trong\" >Important regulations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Luu_y_de_tranh_bi_truy_thu\" >Note to avoid being charged<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Vi_du_minh_hoa-3\" >Illustrative example<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#4_Ho_kinh_doanh_nho_doanh_thu_%E2%89%A4_100_trieunam\" >4. Small business households (revenue \u2264 100 million\/year)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Vi_du\" >For example<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Vi_sao_ho_kinh_doanh_khong_duoc_giam_tru_gia_canh\" >Why business households are not entitled to family deductions?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#_1_Ban_chat_thue_khoan_khien_ho_kinh_doanh_khong_duoc_giam_tru\" >\u00a01. The nature of lump-sum tax prevents business households from getting deductions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#2_Can_cu_phap_ly_loai_tru_giam_tru_gia_canh_cho_ho_kinh_doanh_khoan\" >2. Legal basis for excluding family deductions for contract business households<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Chinh_sach_va_dinh_huong_moi_Co_the_thay_doi_gi_trong_tuong_lai\" >New policies and directions: What might change in the future?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#1_De_xuat_nang_nguong_doanh_thu_chiu_thue_tu_200_trieu_%E2%86%92_400_trieunam\" >1. Proposal to raise the taxable revenue threshold from 200 million \u2192 400 million\/year<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#2_De_xuat_nang_giam_tru_gia_canh_len_155_trieuthang\" >2. Proposal to increase family deduction to 15.5 million\/month<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#3_So_sanh_muc_%E2%80%9Ccong_bang_thue%E2%80%9D_Ho_kinh_doanh_can_bao_nhieu_doanh_thu_de_tuong_duong_giam_tru\" >3. Compare the \u201ctax fairness\u201d level: How much revenue does a business need to equal the deduction?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Khi_nao_nen_chuyen_tu_ho_kinh_doanh_sang_doanh_nghiep_ca_the_cong_ty\" >When should I convert from a sole proprietorship to a sole proprietorship\/company?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#1_Cac_dau_hieu_cho_thay_da_den_luc_chuyen_doi\" >1. Signs that it&#039;s time to switch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#2_Loi_ich_khi_chuyen_sang_doanh_nghiep\" >2. Benefits of switching to a business<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Duoc_tinh_day_du_chi_phi_hop_ly\" >Fully charged at reasonable cost<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Duoc_huong_giam_tru_gia_canh_khi_quyet_toan_TNCN\" >Enjoy family deduction when settling personal income tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#De_tiep_can_von_va_mo_rong_quy_mo\" >Easy access to capital and scale<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Huong_uu_dai_thue_doanh_nghiep\" >Enjoy corporate tax incentives<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Giai_phap_ho_tro_quan_ly_chi_phi_va_hoa_don_khi_chuyen_doi_mo_hinh\" >Solution to support cost and invoice management when converting models<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#1_Van_de_thuc_te_sau_khi_ho_kinh_doanh_chuyen_len_doanh_nghiep\" >1. Practical problems after a business household converts to an enterprise<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#2_Giai_phap_Bizzi_%E2%80%93_Tu_dong_hoa_quan_ly_chi_phi_doanh_nghiep\" >2. Bizzi Solution \u2013 Automate business cost management<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#21_Tu_dong_xu_ly_doi_chieu_hoa_don_dau_vao_IPA_3-way_matching\" >2.1. Automatic processing &amp; reconciliation of input invoices (IPA + 3-way matching)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#22_Canh_bao_hoa_don_sai_sot_hoac_nha_cung_cap_rui_ro\" >2.2. Warning of incorrect invoices or risky suppliers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#23_Quan_ly_chi_tieu_doanh_nghiep_voi_Bizzi_Expense\" >2.3. Manage business expenses with Bizzi Expense<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#24_Quan_ly_cong_no_ARM_%E2%80%93_Khong_de_dong_tien_bi_%E2%80%9Cduoi%E2%80%9D_khi_doanh_thu_tang\" >2.4. Accounts Receivable Management (ARM) \u2013 Don\u2019t let cash flow \u201cdrown\u201d when revenue increases<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Vi_du_thuc_te_%E2%80%93_So_sanh_3_truong_hop_tinh_thue\" >Real-life example \u2013 Comparison of 3 tax calculation cases<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Cau_hoi_thuong_gap\" >Frequently asked questions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/bizzi.vn\/en\/do-businesses-get-family-allowances\/#Ket_luan_%E2%80%93_Hieu_dung_de_toi_uu_thue_hop_phap\" >Conclusion \u2013 Understand correctly to optimize legal taxes<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_ho_kinh_doanh_can_hieu_ro_ve_%E2%80%9Cgiam_tru_gia_canh%E2%80%9D\"><\/span><b>Why do business households need to understand clearly about &quot;family deduction&quot;?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Many individual businesses are currently operating under a contract or declaration system \u2013 but do not necessarily have full information about the tax incentives they may be entitled to. Especially when the Law &amp; policy are constantly changing, not understanding the \u201cfamily deduction\u201d can easily cause the business to <\/span><b>overpaying taxes, suffering financial losses, or missing out on legitimate tax savings opportunities<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Hang_trieu_ho_kinh_doanh_co_the_dang_nop_thue_thieu_khon_ngoan\"><\/span><b>1. Millions of businesses may be paying taxes unwisely<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In Vietnam, there are many small businesses: grocery stores, restaurants, online shops, personal services, etc. Revenue from these businesses often fluctuates, costs are unclear, and most choose the form of <\/span><b>lump sum tax<\/b><span style=\"font-weight: 400;\"> for simplicity. However, this form <\/span><b>no family deductions allowed<\/b><span style=\"font-weight: 400;\">, although individual or family living standards may vary widely.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the homeowner does not understand the tax regulations, they <\/span><b>will not know that they are \u201cnot deductible\u201d<\/b><span style=\"font-weight: 400;\"> \u2013 resulting in higher taxes being paid than the income that should be reduced. This is a loss at the root, affecting profits, cash flow and the ability to reinvest.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Khi_muc_giam_tru_gia_canh_dang_duoc_de_xuat_tang_%E2%80%93_co_hoi_rui_ro_cang_lon\"><\/span><b>2. As the proposed family deduction increases \u2013 the opportunities &amp; risks become greater<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In context <\/span><b>The proposed family deduction level is being adjusted to 15.5 million VND\/month.<\/b><span style=\"font-weight: 400;\"> (compared to 11 million currently), the tax difference between <\/span><b>salaried employees + individual declarants<\/b><span style=\"font-weight: 400;\"> and <\/span><b>household contract<\/b><span style=\"font-weight: 400;\"> even bigger.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This has two consequences:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Opportunity for households to declare<\/b><span style=\"font-weight: 400;\">:If switching to the form of declaration, bookkeeping, and valid expenses, the household will enjoy a higher deduction level - significantly reducing personal income tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Risks for households<\/b><span style=\"font-weight: 400;\">If the contract form is still maintained, households will face the risk of costs and taxes not commensurate with the actual burden of life, especially when living expenses and family expenses are increasing.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Hieu_ro_de_lua_chon_hinh_thuc_kinh_doanh_khai_thue_phu_hop\"><\/span><b>3. Understand clearly to choose the appropriate form of business and tax declaration<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Correct understanding of family deductions helps householders consider:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Should I continue using it? <\/span><b>lump sum tax<\/b><span style=\"font-weight: 400;\"> \u2013 simple but less flexible; often switched to <\/span><b>declaration<\/b><span style=\"font-weight: 400;\"> \u2013 more complex but can be beneficial in terms of tax, cost effectiveness, scalability.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consider costs - profits - risks when declaring valid expenses, keeping invoices and documents.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For households planning to expand, cooperate, or sign large contracts, understanding and applying deductions at the right time can significantly save tax costs, helping businesses operate much more effectively.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giam_tru_gia_canh_la_gi_Ap_dung_trong_thue_thu_nhap_ca_nhan_nhu_the_nao\"><\/span><b>What is family deduction? How is it applied in personal income tax?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Dinh_nghia_muc_dich_cua_giam_tru_gia_canh\"><\/span><b>1. Definition &amp; purpose of family deduction<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Family deduction is an amount <\/span><b>deducted from personal income tax<\/b><span style=\"font-weight: 400;\"> before the progressive tax schedule was applied.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Purpose:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce the tax burden on taxpayers.<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure a minimum standard of living for individuals and dependents.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Muc_giam_tru_gia_canh_moi_nhat_2026\"><\/span><b>2. Latest family deduction level (2026)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Object<\/b><\/td>\n<td><b>Deduction\/month<\/b><\/td>\n<td><b>Deduction\/year<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Taxpayers themselves<\/b><\/td>\n<td><span style=\"font-weight: 400;\">11 million<\/span><\/td>\n<td><span style=\"font-weight: 400;\">132 million<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Each dependent<\/b><\/td>\n<td><span style=\"font-weight: 400;\">4.4 million<\/span><\/td>\n<td><span style=\"font-weight: 400;\">52.8 million<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The Ministry of Finance is submitting an adjustment plan:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Personal deduction: 15.5 million\/month<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dependent: 6.6 million\/month<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud83d\udc49 Now <\/span><b>not yet effective<\/b><span style=\"font-weight: 400;\">, but will greatly affect the tax calculation of both working individuals and business individuals.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-999979369 size-large\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/Ho-kinh-doanh-co-duoc-giam-tru-gia-canh-nam-2026-Phan-tich-chi-tiet-quy-dinh-moi-va-huong-dan-toi-uu-thue-hop-phap-minh-bach-1024x538.jpg\" alt=\"Do businesses get family allowances?\" width=\"1024\" height=\"538\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/Ho-kinh-doanh-co-duoc-giam-tru-gia-canh-nam-2026-Phan-tich-chi-tiet-quy-dinh-moi-va-huong-dan-toi-uu-thue-hop-phap-minh-bach-1024x538.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/Ho-kinh-doanh-co-duoc-giam-tru-gia-canh-nam-2026-Phan-tich-chi-tiet-quy-dinh-moi-va-huong-dan-toi-uu-thue-hop-phap-minh-bach-300x158.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/Ho-kinh-doanh-co-duoc-giam-tru-gia-canh-nam-2026-Phan-tich-chi-tiet-quy-dinh-moi-va-huong-dan-toi-uu-thue-hop-phap-minh-bach-768x403.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/Ho-kinh-doanh-co-duoc-giam-tru-gia-canh-nam-2026-Phan-tich-chi-tiet-quy-dinh-moi-va-huong-dan-toi-uu-thue-hop-phap-minh-bach-18x9.jpg 18w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/Ho-kinh-doanh-co-duoc-giam-tru-gia-canh-nam-2026-Phan-tich-chi-tiet-quy-dinh-moi-va-huong-dan-toi-uu-thue-hop-phap-minh-bach.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_la_gi_va_phai_nop_nhung_loai_thue_nao\"><\/span><b>What is a business household and what taxes must it pay?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding correctly <\/span><b>individual business households<\/b><span style=\"font-weight: 400;\"> and taxes payable to avoid errors, avoid tax arrears and overpayment. This section briefly summarizes - in accordance with regulations according to <\/span><b>Law on Tax Administration<\/b><span style=\"font-weight: 400;\">, <\/span><b>Decree 01\/2021\/ND-CP<\/b><span style=\"font-weight: 400;\">, and <\/span><b>Circular 40\/2021\/TT-BTC<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Khai_niem_ho_kinh_doanh_ca_the\"><\/span><b>1. Concept of individual business household<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sole proprietorship (SPP) is a form of business:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Because <\/span><b>an individual<\/b><span style=\"font-weight: 400;\"> or <\/span><b>the whole household<\/b><span style=\"font-weight: 400;\"> registered<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Small scale, usually less than 10 workers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>No legal status<\/b><span style=\"font-weight: 400;\"> as a business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Responsible by <\/span><b>all assets<\/b><span style=\"font-weight: 400;\"> of households and individual household heads.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Business households can choose:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Pay lump sum tax<\/b><span style=\"font-weight: 400;\"> (common) \u2013 tax authorities determine revenue &amp; taxes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Pay tax declaration<\/b><span style=\"font-weight: 400;\"> - self-declare revenue, expenses, profits.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u2192 This is the key factor to determine <\/span><b>Are business households eligible for family deductions?<\/b><span style=\"font-weight: 400;\"> in the next part.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Cac_loai_thue_ho_kinh_doanh_phai_nop\"><\/span><b>2. Types of taxes that business households must pay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Below is <\/span><b>3 main taxes<\/b><span style=\"font-weight: 400;\"> Applicable to business households according to Circular 40\/2021\/TT-BTC.<\/span><\/p>\n<p><b>Summary table of taxes that business households must pay<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Tax type<\/b><\/td>\n<td><b>Calculation method \/ Calculation level<\/b><\/td>\n<td><b>Important notes<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>VAT (value added tax)<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Calculated by <\/span><b>% on revenue<\/b><span style=\"font-weight: 400;\">, depending on the profession: 1% \u2013 5%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No cost based, no input deductions<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Personal income tax (PIT)<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Calculated by <\/span><b>% revenue<\/b><span style=\"font-weight: 400;\">, 0.5% \u2013 2% depending on the industry<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Family deductions are NOT applicable to <\/span><b>household contract<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Business license fee<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Fixed amount based on annual revenue: 300,000 - 1,000,000 VND<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Exempt if revenue \u2264 100 million\/year<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Detailed explanation by industry<\/b><\/p>\n<p><span style=\"font-weight: 400;\">According to Circular 40:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Commerce<\/b><span style=\"font-weight: 400;\">: VAT 1% + PIT 0.5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Service<\/b><span style=\"font-weight: 400;\">: VAT 5% + Personal Income Tax 2%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Production \u2013 transportation \u2013 construction<\/b><span style=\"font-weight: 400;\">: VAT 3% + PIT 1.5%<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These rates apply <\/span><b>on revenue<\/b><span style=\"font-weight: 400;\">, regardless of real profit \u2192 this is why <\/span><b>Households are not eligible for family deductions.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_co_duoc_giam_tru_gia_canh_khong\"><\/span><b>Are business households eligible for family deductions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Family deduction is one of the important contents of personal income tax (PIT). However, not everyone is entitled to this deduction, especially <\/span><b>individual business households<\/b><span style=\"font-weight: 400;\">. Below is a detailed analysis of each case so you know whether you are eligible for a deduction or not.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"_1_Ho_kinh_doanh_nop_thue_khoan_%E2%80%93_KHONG_duoc_giam_tru_gia_canh\"><\/span><span style=\"font-weight: 400;\">\u00a01. Business households pay lump-sum tax \u2013 NO family deduction<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most common group of households in Vietnam: small retail, service businesses, grocery stores, restaurants, small spas, online sales without invoices...<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ly_do_khong_duoc_giam_tru\"><\/span><span style=\"font-weight: 400;\">Reasons for not being deducted<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lump-sum tax is calculated <\/span><b>by revenue \u00d7 ratio %<\/b><span style=\"font-weight: 400;\">, not based on real income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No step to determine cost \u2013 income \u2192 <\/span><b>no basis for family deduction<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Law 71\/2014\/QH13 (effective 2015) has <\/span><b>abolish deductions for individuals paying lump-sum tax<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa\"><\/span><span style=\"font-weight: 400;\">Illustrative example<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract revenue: <\/span><b>30 million\/month<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Personal income tax rate (services): <\/span><b>2%<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u2192 Tax payable = 30,000,000 \u00d7 2% = <\/span><b>600,000 VND\/month<\/b><\/li>\n<\/ul>\n<p><b>No deductions:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">11 million personal deduction<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">4.4 million dependent deductions<\/span><\/li>\n<\/ul>\n<p><b>Conclude:<\/b><span style=\"font-weight: 400;\"> Contracting household <\/span><i><span style=\"font-weight: 400;\">never<\/span><\/i><span style=\"font-weight: 400;\"> family deduction, even if supporting dependents.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Ho_kinh_doanh_nop_thue_ke_khai_%E2%80%93_CO_the_duoc_giam_tru\"><\/span><b>2. Business households pay and declare taxes \u2013 can be deducted<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Unlike the contracted households, this group is taxed based on <\/span><b>real profit = revenue \u2013 valid expenses<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If business households settle taxes based on actual income, they will be considered as self-employed individuals and <\/span><b>family deduction<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dieu_kien_de_duoc_giam_tru\"><\/span><span style=\"font-weight: 400;\">Conditions for deduction<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">You are in this category if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Have <\/span><b>personal tax code (MST)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Have <\/span><b>accounting books<\/b><span style=\"font-weight: 400;\">, revenue and expense statement<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Have <\/span><b>valid expense documents<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit <\/span><b>personal income tax settlement<\/b><span style=\"font-weight: 400;\"> (Form 02\/QTT-TNCN)<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa-2\"><\/span><span style=\"font-weight: 400;\">Illustrative example<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Actual revenue: <\/span><b>60 million<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Eligible expenses: <\/span><b>30 million<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u2192 Profit: <\/span><b>30 million<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u2192 Personal deduction: 11 million \u2192 Taxable income: <\/span><b>19 million<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Apply tax rate 5%:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2192 Personal income tax = 19,000,000 \u00d7 5% = <\/span><b>950,000 VND\/month<\/b><\/p>\n<p><b>Conclude:<\/b><span style=\"font-weight: 400;\"> Declarant <\/span><b>family deduction<\/b><span style=\"font-weight: 400;\">, but only when <\/span><b>have tax settlement<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Ho_kinh_doanh_co_nhieu_nguon_thu_nhap_vua_lam_cong_an_luong_vua_kinh_doanh\"><\/span><b>3. Business households have multiple sources of income (both salaried and business)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a common case with people who:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Go to work for a company but do online business<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Work full-time and sell live stream<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Own a small restaurant and work as an office worker<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Quy_dinh_quan_trong\"><\/span><span style=\"font-weight: 400;\">Important regulations<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Family deductions can only be calculated in one place.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">End of year must <\/span><b>consolidated settlement of both sources of income<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Luu_y_de_tranh_bi_truy_thu\"><\/span><span style=\"font-weight: 400;\">Note to avoid being charged<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">If the company salary has been deducted for personal gain, then <\/span><b>Business income will no longer be deductible.<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> If the household arbitrarily deducts more \u2192 the tax authority will:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax collection<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calculating late payment penalties<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Can check tax records in depth<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa-3\"><\/span><span style=\"font-weight: 400;\">Illustrative example<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company salary: <\/span><b>20 million<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business profit: <\/span><b>15 million<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Total income: 35 million<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u2192 Deduct 11 million for personal deduction<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u2192 Taxable income: <\/span><b>24 million<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u2192 Personal income tax level 2: <\/span><b>2.4 million\/month<\/b><\/p>\n<p><b>Conclude:<\/b><span style=\"font-weight: 400;\"> Even though there are 2 sources of income, <\/span><b>Deduction is only calculated once<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Ho_kinh_doanh_nho_doanh_thu_%E2%89%A4_100_trieunam\"><\/span><b>4. Small business households (revenue \u2264 100 million\/year)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to <\/span><b>Circular 40\/2021\/TT-BTC<\/b><span style=\"font-weight: 400;\">, business households with revenue <\/span><i><span style=\"font-weight: 400;\">\u2264100 million\/year<\/span><\/i><span style=\"font-weight: 400;\"> belong to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Free <\/span><b>VAT<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Free <\/span><b>personal income tax<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Free <\/span><b>business license fee<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Because no personal income tax is incurred \u2192 <\/span><b>no need to apply family deduction<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du\"><\/span><span style=\"font-weight: 400;\">For example<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Small online business, revenue 6-8 million\/month \u2192 total annual revenue: 72-96 million \u2192 tax-free \u2192 no deduction applied.<\/span><\/p>\n<p><b>Conclude:<\/b><span style=\"font-weight: 400;\"> Not because of \u201cno deduction\u201d, but because <\/span><b>no deduction required<\/b><span style=\"font-weight: 400;\"> because of tax exemption.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_ho_kinh_doanh_khong_duoc_giam_tru_gia_canh\"><\/span><b>Why business households are not entitled to family deductions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Although they are both individuals paying taxes, <\/span><b>business households pay lump-sum tax<\/b><span style=\"font-weight: 400;\"> again <\/span><b>no family deductions apply<\/b><span style=\"font-weight: 400;\">, different from salaried employees or self-employed individuals according to declaration. The reason comes from <\/span><b>Legal regulations and specific tax calculation methods for business households<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To understand clearly, we need to look at 02 factors: (1) <\/span><b>nature of the tax<\/b><span style=\"font-weight: 400;\">, and (2) <\/span><b>Legal basis for excluding family deductions for contract households<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"_1_Ban_chat_thue_khoan_khien_ho_kinh_doanh_khong_duoc_giam_tru\"><\/span><span style=\"font-weight: 400;\">\u00a01. The nature of lump-sum tax prevents business households from getting deductions.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For business households paying lump-sum tax:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Personal Income Tax <\/span><b>not based on actual income<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxes are calculated <\/span><b>by revenue \u00d7 ratio %<\/b><span style=\"font-weight: 400;\">, not determining real cost-profit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax authority <\/span><b>fixed revenue<\/b><span style=\"font-weight: 400;\">, households only pay according to notice.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Because <\/span><b>There is no step to determine actual taxable income.<\/b><span style=\"font-weight: 400;\">, should <\/span><b>family deductions cannot be applied<\/b><span style=\"font-weight: 400;\"> (applies only to taxes on net income).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Can_cu_phap_ly_loai_tru_giam_tru_gia_canh_cho_ho_kinh_doanh_khoan\"><\/span><span style=\"font-weight: 400;\">2. Legal basis for excluding family deductions for contract business households<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Here is the full summary table. <\/span><b>legal documents<\/b><span style=\"font-weight: 400;\"> regulations <\/span><b>Contractual business households are NOT entitled to family deductions.<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<p><b>Table: Legal basis for family deductions for business households<\/b><b><\/p>\n<p><\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Legal documents<\/b><\/td>\n<td><b>Related regulations<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Personal Income Tax Law No. 04\/2007\/QH12<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Determine the subjects eligible for family deductions (only applicable to income calculated according to the progressive tax schedule - not applicable to income calculated according to the % rate)<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Law 71\/2014\/QH13<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Eliminate family deductions for business individuals; from 2015 onwards, contract households are not allowed to deduct for themselves or their dependents.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Circular 40\/2021\/TT-BTC<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Regulations on lump-sum tax calculated based on % revenue, no income determined \u2192 no basis for family deduction<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Circular 111\/2013\/TT-BTC<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Instructions on family deduction levels (11 million for self, 4.4 million\/dependent) \u2192 but only applies to income calculated according to the progressive table, not applicable to contracted households<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Official dispatch 897\/TCT-DNNCN (2022)<\/b><\/td>\n<td><span style=\"font-weight: 400;\">The General Department of Taxation affirms that &quot;Business households paying lump-sum tax are not eligible for family deductions&quot;<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Official dispatch 14828\/BTC-TCT (2024)<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Detailed instructions for individuals who both have a salary and do business \u2192 deduction is only calculated once for one source of income<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Chinh_sach_va_dinh_huong_moi_Co_the_thay_doi_gi_trong_tuong_lai\"><\/span><b>New policies and directions: What might change in the future?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In recent years, the issue of \u201ctax fairness between salaried workers and business households\u201d has received special attention from the Ministry of Finance and the General Department of Taxation. This has led to a number of proposals for policy adjustments. <\/span><b>expected period 2025\u20132026<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_De_xuat_nang_nguong_doanh_thu_chiu_thue_tu_200_trieu_%E2%86%92_400_trieunam\"><\/span><b>1. Proposal to raise the taxable revenue threshold from 200 million \u2192 400 million\/year<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to the new orientation, <\/span><b>only businesses with revenue over 400 million\/year<\/b><span style=\"font-weight: 400;\"> must pay VAT and personal income tax.<\/span><\/p>\n<p><b>Adjustment target:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce tax burden for small businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase the similarity with the employee deduction (132 million\/year).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Limit the situation of &quot;taxes being too high&quot; compared to actual revenue.<\/span><\/li>\n<\/ul>\n<p><b>Expected Impact:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Many small businesses are exempt from taxes, reducing the pressure of declaration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The middle-class household group (200-400 million\/year) will be the ones to benefit the most.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"wp-image-999979371  aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/ma-so-thue-ho-kinh-doanh.webp\" alt=\"\" width=\"729\" height=\"451\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/ma-so-thue-ho-kinh-doanh.webp 666w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/ma-so-thue-ho-kinh-doanh-300x186.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/ma-so-thue-ho-kinh-doanh-18x12.webp 18w\" sizes=\"(max-width: 729px) 100vw, 729px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_De_xuat_nang_giam_tru_gia_canh_len_155_trieuthang\"><\/span><b>2. Proposal to increase family deduction to 15.5 million\/month<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The current personal deduction is 11 million\/month, but is being proposed to be increased. <\/span><b>15.5 million\/month<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Target:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Updated with rising living standards.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deduct accordingly for inflation 2020\u20132025 (~20%).<\/span><\/li>\n<\/ul>\n<p><b>However: this deduction applies ONLY to employees and individuals with declared income.<\/b><span style=\"font-weight: 400;\">, not applicable to contract households.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_So_sanh_muc_%E2%80%9Ccong_bang_thue%E2%80%9D_Ho_kinh_doanh_can_bao_nhieu_doanh_thu_de_tuong_duong_giam_tru\"><\/span><b>3. Compare the \u201ctax fairness\u201d level: How much revenue does a business need to equal the deduction?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Assuming the average profit margin of a business household <\/span><b>\u2248 10%<\/b><span style=\"font-weight: 400;\">, then:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Want to achieve profit of 132 million\/year (equivalent to employee&#039;s personal deduction)\u00a0<\/span><\/li>\n<\/ul>\n<p><b>=&gt; Need revenue over 1.3 billion\/year<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This shows that:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Job <\/span><b>No deductions for households<\/b><span style=\"font-weight: 400;\"> This is somewhat unfair as revenues are low but the flat tax rate is still applied based on revenues, not profits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This is the reason why there are many recommendations for policy changes in the coming time.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_nen_chuyen_tu_ho_kinh_doanh_sang_doanh_nghiep_ca_the_cong_ty\"><\/span><b>When should I convert from a sole proprietorship to a sole proprietorship\/company?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Not every household needs to convert to a business, but there are cases where conversion will help optimize taxes, increase credibility, and make scaling easier.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Cac_dau_hieu_cho_thay_da_den_luc_chuyen_doi\"><\/span><b>1. Signs that it&#039;s time to switch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">You should consider converting from a sole proprietorship to a business if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Revenue exceeds 100 million\/year<\/b><span style=\"font-weight: 400;\">, the model is increasingly expanding.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Need <\/span><b>VAT invoice<\/b><span style=\"font-weight: 400;\"> to work with large companies or international partners.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Want <\/span><b>reasonable cost optimization<\/b><span style=\"font-weight: 400;\">, instead of being taxed on revenue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Need <\/span><b>advance capital - bank loan - sign long-term contract<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Want <\/span><b>enjoy family deduction<\/b><span style=\"font-weight: 400;\"> when settling taxes (businesses help apply personal income tax more accurately).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Want <\/span><b>limit legal risks<\/b><span style=\"font-weight: 400;\"> (because the business household has unlimited liability with all assets).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Loi_ich_khi_chuyen_sang_doanh_nghiep\"><\/span><b>2. Benefits of switching to a business<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Converting to a business offers many significant advantages, especially in terms of tax and financial management.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Duoc_tinh_day_du_chi_phi_hop_ly\"><\/span><b>Fully charged at reasonable cost<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Business <\/span><b>eligible expenses<\/b><span style=\"font-weight: 400;\"> when determining taxable income.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employee salary<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Office expenses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Asset depreciation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Marketing costs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Travel and transportation fees<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u27a1 Helps reduce corporate income tax significantly compared to lump-sum tax.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Duoc_huong_giam_tru_gia_canh_khi_quyet_toan_TNCN\"><\/span><b>Enjoy family deduction when settling personal income tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">If the business owner directly receives salary or distributes income:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Personal deduction: 11 million\/month<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dependent deduction: 4.4 million\/person\/month<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u27a1 Significant reduction in personal income tax.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"De_tiep_can_von_va_mo_rong_quy_mo\"><\/span><b>Easy access to capital and scale<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Businesses have:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal status<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transparent financial reporting<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clear invoice and document system<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u27a1 Banks are easier to approve than businesses.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Huong_uu_dai_thue_doanh_nghiep\"><\/span><b>Enjoy corporate tax incentives<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Some cases are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate income tax exemption\/reduction<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Startup tax incentives<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support for loans from policy banks<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_ho_tro_quan_ly_chi_phi_va_hoa_don_khi_chuyen_doi_mo_hinh\"><\/span><b>Solution to support cost and invoice management when converting models<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When a business household converts to an enterprise (LLC or private enterprise), the most important problem is not &quot;changing the type&quot; but <\/span><b>transparently manage invoices - expenses - debts<\/b><span style=\"font-weight: 400;\">, according to business standards. This is also the point where many new conversion models encounter difficulties due to lack of systems, lack of processes and lack of suitable tools.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below are two sets of practical problems and their accompanying solutions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Van_de_thuc_te_sau_khi_ho_kinh_doanh_chuyen_len_doanh_nghiep\"><\/span><b>1. Practical problems after a business household converts to an enterprise<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When operating as a business, you are required to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cost management according to tax regulations<\/b><span style=\"font-weight: 400;\"> (with valid invoice)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tracking accounts payable and receivable<\/b><span style=\"font-weight: 400;\"> transparent<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Separate personal and business expenses<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Demonstrate valid expenses at year-end settlement<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Store \u2013 compare \u2013 check electronic invoices for correct standards<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When transforming their models, businesses often face a series of challenges:<\/span><\/p>\n<p><b>1.1. High cost but cannot prove validity<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Single invoices, lost paper invoices, expenses without valid documents \u2192 when the tax authority inspects, part of the expenses are eliminated, leading to <\/span><b>increase in taxes payable<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>1.2. Cost management by \u201cremembering in mind\u201d is no longer suitable.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">At household level, the householder can remember the expenses himself. But when it comes to business:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Many departments incur costs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Many projects, many contracts<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Multiple participants approved<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0\u2192 Without a system, it is difficult to control who spends, what they spend on, and whether it is within budget.<\/span><\/p>\n<p><b>1.3. Tax authorities require more transparency<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> When operating as a business:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Financial reports, accounting books, cost documents<\/b><span style=\"font-weight: 400;\"> must be clear<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost must <\/span><b>have valid invoice, full information<\/b><span style=\"font-weight: 400;\">, in accordance with tax regulations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u2192 Businesses need to prove: <\/span><i><span style=\"font-weight: 400;\">This expense is real \u2013 for business purposes \u2013 with valid documentation<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>1.4. Increased invoice and supplier risk<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Not a few cases:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mistakenly received invoice from defunct supplier<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice with incorrect tax code, incorrect tax rate, incorrect content<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using risky invoices without knowing<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0\u2192 When the tax authority reviews, these invoices <\/span><b>may be disqualified<\/b><span style=\"font-weight: 400;\">, even be punished.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, when &quot;upgrading&quot; to a business, the problem is not just <\/span><b>pay taxes correctly<\/b><span style=\"font-weight: 400;\">, but also <\/span><b>Manage costs and invoices proactively, transparently, and systematically.<\/b><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Giai_phap_Bizzi_%E2%80%93_Tu_dong_hoa_quan_ly_chi_phi_doanh_nghiep\"><\/span><b>2. Bizzi Solution \u2013 Automate business cost management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To solve the above problems, many businesses choose <\/span><b>financial automation platform application<\/b><span style=\"font-weight: 400;\"> right from the start of the transformation. Bizzi is a prime example of this group of solutions, focusing on:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automate input invoice processing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Control spending according to budget<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transparent, real-time debt management<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Here&#039;s how Bizzi can help new businesses transition from sole proprietorship to corporation:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"21_Tu_dong_xu_ly_doi_chieu_hoa_don_dau_vao_IPA_3-way_matching\"><\/span><b>2.1. Automatic processing &amp; reconciliation of input invoices (IPA + 3-way matching)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Instead of:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accountants must <\/span><b>download each bill<\/b><span style=\"font-weight: 400;\">, compare each data line with the purchase order (PO) and the warehouse receipt (GR).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk <\/span><b>Incorrect amount, tax code, tax rate, invoice date entered<\/b><span style=\"font-weight: 400;\">\u2026<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bizzi allows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Automatically download invoices<\/b><span style=\"font-weight: 400;\"> from email, e-invoicing portal or supplier system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use <\/span><b>AI + RPA<\/b><span style=\"font-weight: 400;\"> to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Identify the content on the invoice (amount, tax, tax code, date, supplier\u2026)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Automatic reconciliation<\/b><span style=\"font-weight: 400;\"> with:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Purchase Order (PO)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Receipt\/Signature Form (GR)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Contract, budget<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Benefit:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minimize manual data entry.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Limit erroneous invoices from entering the accounting system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When the tax authorities inspect, businesses easily <\/span><b>full retrieval of relevant data and documents<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"22_Canh_bao_hoa_don_sai_sot_hoac_nha_cung_cap_rui_ro\"><\/span><b>2.2. Warning of incorrect invoices or risky suppliers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">One of the major risks of a new business is <\/span><b>lack of experience to distinguish risky suppliers<\/b><span style=\"font-weight: 400;\">, or do not regularly monitor their legal status.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi supports:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check <\/span><b>Tax Identification Number (MST)<\/b><span style=\"font-weight: 400;\"> and supplier performance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Warning when:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice from <\/span><b>Supplier has MST locked or is out of business<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice has <\/span><b>amount, tax rate, unusual content<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Duplicate or over-budget invoices.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Benefit:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce risk <\/span><b>excluded from settlement<\/b><span style=\"font-weight: 400;\"> due to using &quot;problematic&quot; invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Helping business owners <\/span><b>more secure<\/b><span style=\"font-weight: 400;\"> when expanding the number of suppliers.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"23_Quan_ly_chi_tieu_doanh_nghiep_voi_Bizzi_Expense\"><\/span><b>2.3. Manage business expenses with Bizzi Expense<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When still a business household, the household owner often <\/span><b>emotional spending decisions<\/b><span style=\"font-weight: 400;\">But once you have become a business, you need to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clear budget for each <\/span><b>department, project, campaign<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Procedure <\/span><b>approve transparent, traceable spending<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost report by <\/span><b>month\/quarter\/year<\/b><span style=\"font-weight: 400;\"> to work with taxes and banks.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bizzi Expense supports:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish <\/span><b>budget<\/b><span style=\"font-weight: 400;\"> for each department\/project.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Personnel sent <\/span><b>payment request \/ payment request<\/b><span style=\"font-weight: 400;\"> on the system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Procedure <\/span><b>multi-level approval<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Department Head \u2192 Board of Directors \u2192 Accounting<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically record cost data, allocate according to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Project<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Unit<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Type of cost (marketing, office, transportation, personnel\u2026)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In addition, Bizzi provides <\/span><b>monthly\/quarterly cost reports<\/b><span style=\"font-weight: 400;\">, support:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Easier tax filing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare settlement documents<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare actual costs with plans \u2192 make timely adjustments<\/span><\/li>\n<\/ul>\n<p><b>Benefit:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Control spending according to budget, avoid overspending.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Create <\/span><b>data footprint<\/b><span style=\"font-weight: 400;\"> for all expenses \u2013 very important when explaining to the tax authorities.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"24_Quan_ly_cong_no_ARM_%E2%80%93_Khong_de_dong_tien_bi_%E2%80%9Cduoi%E2%80%9D_khi_doanh_thu_tang\"><\/span><b>2.4. Accounts Receivable Management (ARM) \u2013 Don\u2019t let cash flow \u201cdrown\u201d when revenue increases<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When moving to a corporate model, debt becomes a central issue:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounts receivable from customers<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounts payable to suppliers<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment deadline, discount, late penalty\u2026<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bizzi ARM supports:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Automatic debt recognition<\/b><span style=\"font-weight: 400;\"> from invoices &amp; documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Set up <\/span><b>debt aging report<\/b><span style=\"font-weight: 400;\"> (aging report): shows due and overdue debts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Send <\/span><b>automatic debt reminders via email<\/b><span style=\"font-weight: 400;\"> for customers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Helping accountants and business owners:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Know <\/span><b>who owes how much<\/b><span style=\"font-weight: 400;\">, debt since when<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Plan your income and expenses proactively<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Benefit:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Limit customers&#039; &quot;money withholding&quot; due to forgetting to remind them to pay their debt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure healthy cash flow, support reinvestment plans and business expansion.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When a business household changes to an enterprise model, the problem is not just changing the license but entering a completely new financial management system, requiring more transparency, accuracy and stricter compliance.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To operate effectively, businesses need to understand tax regulations correctly, make reasonable use of family deductions and valid expenses, and must control invoices - expenses - debts throughout.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is the foundation that helps businesses avoid &quot;tax shock&quot; during inspections, maintain a stable cash flow and build a solid financial system for future expansion. At this stage, Bizzi does not replace accounting but acts as a powerful &quot;support system&quot;, helping to automate invoice processing, control costs, track debts and warn of risks according to regulatory standards.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This gives accounting teams and business owners peace of mind, smoother operations, and less room for error in the early years of transition \u2013 when risks are most likely to arise. Bizzi offers transparency, automation, and compliance, helping newly formed businesses quickly create a foundation for sustainable growth.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_%E2%80%93_So_sanh_3_truong_hop_tinh_thue\"><\/span><b>Real-life example \u2013 Comparison of 3 tax calculation cases<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To better understand the application of family deductions in each model, below is a comparison table of the 3 most common cases that business households often encounter:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Case<\/b><\/td>\n<td><b>How to calculate tax<\/b><\/td>\n<td><b>Family deduction<\/b><\/td>\n<td><b>Tax payable<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>1. Households paying lump-sum tax<\/b><\/td>\n<td><span style=\"font-weight: 400;\">30 million \u00d7 2%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not applicable<\/span><\/td>\n<td><b>600,000 VND\/month<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>2. Business households declare<\/b><\/td>\n<td><span style=\"font-weight: 400;\">(60 \u2013 30 \u2013 11) \u00d7 5%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">There is a self-deduction<\/span><\/td>\n<td><b>950,000 VND\/month<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>3. Working with a salary of 20 million + doing business with 15 million<\/b><\/td>\n<td><span style=\"font-weight: 400;\">(35 \u2013 11) \u00d7 10%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Only calculated at one place<\/span><\/td>\n<td><b>2.4 million\/month<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The table above shows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Always contracted <\/span><b>not deductible<\/b><span style=\"font-weight: 400;\"> because taxes are calculated on revenue, not on actual income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The declaring household has an advantage when <\/span><b>deductible for self and dependents<\/b><span style=\"font-weight: 400;\"> (if any).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">People have <\/span><b>multiple sources of income<\/b><span style=\"font-weight: 400;\"> Special care should be taken to avoid duplicate deductions upon settlement.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span><b>Frequently asked questions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><b> Are individual business households eligible for family deductions?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u2192 No. If paying lump-sum tax, business households <\/span><b>no family deductions apply<\/b><span style=\"font-weight: 400;\"> as prescribed by Law 71\/2014\/QH13.<\/span><\/li>\n<li><b> Are individual business declarations eligible for deductions?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u2192 Yes. If there are books, invoices and tax settlement based on actual income.<\/span><\/li>\n<li><b> What is the current family deduction level?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u2192 11 million VND\/month for yourself and 4.4 million VND\/month for each dependent.<\/span><\/li>\n<li><b> Can a business household with less than 100 million\/year get a deduction?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u2192 No need, because this group is <\/span><b>personal income tax exemption<\/b><span style=\"font-weight: 400;\">, so no deduction is incurred.<\/span><\/li>\n<li><b> What if you work for a company and do business at the same time?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u2192 Family deductions are only calculated <\/span><b>once in a place<\/b><span style=\"font-weight: 400;\">At the end of the year settlement, all income will be added together to calculate tax.<\/span><\/li>\n<li><b> Where to register dependents?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u2192 Register online on <\/span><b>Electronic Tax Portal<\/b><span style=\"font-weight: 400;\">, or submit the declaration at the Tax Department of the place of residence.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_%E2%80%93_Hieu_dung_de_toi_uu_thue_hop_phap\"><\/span><b>Conclusion \u2013 Understand correctly to optimize legal taxes<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Depending on the form of operation, business households may or may not be entitled to family deductions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Taxpayers<\/b><span style=\"font-weight: 400;\">: <\/span><i><span style=\"font-weight: 400;\">No deductions<\/span><\/i><span style=\"font-weight: 400;\"> according to current law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Household declaration with books<\/b><span style=\"font-weight: 400;\">: <\/span><i><span style=\"font-weight: 400;\">Deductions may apply.<\/span><\/i><span style=\"font-weight: 400;\"> if qualified and tax settlement is made.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Individuals who both work and do business<\/b><span style=\"font-weight: 400;\">: Only deductible <\/span><i><span style=\"font-weight: 400;\">one time only<\/span><\/i><span style=\"font-weight: 400;\"> when settling<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In the context of tax authorities increasingly tightening requirements on valid documents, reasonable costs and invoice reconciliation, converting from a business household to an enterprise will help optimize legal taxes, make costs transparent and control cash flow better.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is also the right time to apply automation systems such as <\/span><b>Bizzi<\/b><span style=\"font-weight: 400;\">, support the management of invoices, costs and debts according to regulations, reduce risks during inspection and create a solid financial foundation for business expansion.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Understanding personal deductions correctly helps millions of business households avoid overpaying taxes, avoid tax arrears, and proactively manage their finances\u2026<\/p>","protected":false},"author":56,"featured_media":999979370,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263],"tags":[],"class_list":["post-999979367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999979367"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979367\/revisions"}],"predecessor-version":[{"id":999979372,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979367\/revisions\/999979372"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979370"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}