According to Mr. Cao Anh Tuan, from 2026, lump-sum tax will end and switch to revenue-based tax for business households and individuals, so there needs to be solutions to support this group - Photo: GDT
On the afternoon of July 10, the Tax Department held a conference to review tax work in the first 6 months of the year and deploy tasks for the last 6 months of the year.
Speaking at the conference, Mr. Cao Anh Tuan, Deputy Minister of Finance , highly appreciated the budget collection results achieved by the tax sector in the first 6 months of the year, with total budget revenue estimated at 1,180 trillion VND, an increase of 38.1% over the same period.
Regarding the tasks for the last 6 months of the year, the Deputy Minister emphasized the role of the tax sector in developing important tax policies such as comprehensively amending the Law on Tax Administration, the Law on Personal Income Tax, etc. Particularly, the personal income tax rate must be studied to balance between business households and micro-enterprises.
At the same time, from 2026, when the lump-sum tax regime ends and the tax is converted to revenue-based tax for business households and individuals, according to the deputy minister, there needs to be solutions to support this group.
Receiving the direction of the Ministry of Finance's leaders, Mr. Mai Xuan Thanh, Director of the Tax Department, said that one of the important tasks that the tax sector must implement is to abolish lump-sum tax and switch to declared tax for business households and individuals.
So after this conference, the tax industry must immediately start doing tasks such as propaganda,... to ensure that 100% of users of electronic invoices connected to cash registers must register and use them.
Regarding the results of implementing electronic invoices connected to cash registers for business households in Ho Chi Minh City, speaking at the conference, Mr. Doan Minh Dung, Head of Ho Chi Minh City Tax Department, said that as of June 30, 18,370 business households had applied, reaching 107% of the assigned target.
All business households according to the implementation objects in the area have been supported to access cash register solutions and use electronic invoices in accordance with regulations. Creating a favorable foundation to move towards converting contract households to declaration households and enterprises from January 1, 2026.
Regarding tax management for business households, according to the Professional Department (Tax Department), in the first 6 months of this year, the total number of business households that submitted tax declarations was 3.03 million. The number of households subject to tax was 2.11 million; the number of business households not subject to tax was 920,000.
The total budget revenue that business households paid in the past 6 months is estimated at 17,100 billion VND, an increase of 131% over the same period in 2024. It is worth noting that the total number of operating business households is 2,072,905, an increase of 8% compared to December 2024.
In the past 6 months, 13,699 business households paying lump-sum tax converted to paying tax by declaration method. Notably, 1,474 business households, of which 910 business households converted to enterprise model in June alone.
Source: https://tuoitre.vn/13-699-ho-kinh-doanh-nop-thue-khoan-da-chuyen-sang-nop-thue-theo-phuong-phap-ke-khai-20250710190954938.htm
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