40 peak days of abolishing lump-sum tax and switching to tax accounting

On January 1, 2026, the lump-sum tax for business households will be officially abolished, instead, individuals and business households will switch to tax declaration. Therefore, the Lao Cai Tax Department is making efforts to implement the 40-day peak plan to abolish lump-sum tax and switch to tax accounting.

The decision for individuals and business households to switch to tax declaration is an important one that contributes to improving transparency and fairness in tax collection as well as modernizing and improving the efficiency of tax management. However, the decision to abolish lump-sum tax and switch to a tax accounting model has had a big impact on many individuals and business households in Lao Cai province.

Lao Cai Tax Department is actively implementing measures to support individuals and business households to understand, grasp and easily fulfill their obligations.

On October 31, the Director of the Tax Department issued the Plan "60 peak days of converting the model from lump-sum tax to tax declaration for business households". On November 4, the People's Committee of Lao Cai province also issued Decision 1869 on promulgating the Plan "60 peak days of converting the model from lump-sum tax to tax declaration for business households".

In response to the assigned requirements and tasks, Lao Cai Provincial Tax Department has issued a Decision on establishing a Steering Committee to implement the Plan "40 peak days of converting the model from lump-sum tax to tax declaration for business households". The tax staff's target is 20 days earlier than the plan of the Tax Department and the Provincial People's Committee, demonstrating the determination, efforts and overcoming difficulties of the tax staff; especially in the context of the tax sector, together with other sectors and localities, focusing on completing the budget collection targets and plans for 2025.

Network operators and commercial banks stand side by side with the Tax sector to support business households.

Ms. Vuong Bich Hang - Deputy Head of Taxation of Lao Cai province said: Through review, the total number of business households that need to convert to the declaration model is up to nearly 40,000 households. Some of the difficulties we encounter are large areas, traffic obstacles, the number of business households that need to convert is not concentrated, unfavorable weather, many individuals are ethnic minorities, doing business based on experience, limited use of electronic and telecommunication devices... while the team of tax officers is very lacking. However, the collective of tax officers and civil servants is still determined to strive to complete the task.

Lao Cai Tax Department has identified the conversion of the model from lump-sum tax to declaration for business households as a key task of the tax sector by the end of 2025. The tax sector has proactively consulted with the province and localities to issue documents and establish a steering committee. Focusing on propaganda and guidance, through the loudspeaker system of communes and wards (broadcasting 2 sessions/day); propaganda on multi-channel media, social networking platforms such as Facebook, Zalo for business households to access information, regulations, and policies on converting the tax management model for business households...

In localities, the local tax authorities have continuously opened propaganda and training classes for tens of thousands of business households in the area under their management; in particular, 100% of tax officials have a firm grasp of policies and guidelines, become propagandists and guides, ready to explain and guide all difficulties and problems of business people and those interested in model conversion... anywhere, anytime, via hotline phone, fanpage and especially through direct dialogue.

Mr. Tran Van Dong, a food trader in Tran Yen commune, said: I was very worried when I heard that the government was going to abolish lump-sum tax, afraid that it would affect my business, afraid that I wouldn't be able to follow the new regulations. However, after being informed and guided by the tax officials, I found there was nothing to worry about.

Ms. Lo Van Anh in Trung Tam Ward said: “If there is any difficulty, I just call the Tax officer in charge of this area to ask; I am not swayed by unverified words on social networks. Now, I am ready for the conversion.”

It is known that the Tax Department of Lao Cai province and local tax units have also coordinated well with service providers such as VNPT, Viettel and commercial banks in the area to promote, guide and provide technology solutions for business households. Not only present at conferences and propaganda classes, staff of network operators such as VNPT, Viettel also went to the business establishments of individuals and households to help business households apply new technology; commercial banks such as BIDV, Agribank have also joined hands for development.

Lao Cai Provincial Tax Department's report shows that, as of November 19, Lao Cai Provincial Tax Department has issued over 15,000 declarations registered to convert to the declaration method, and is currently continuing to collect information to prepare for the conversion; mobilize nearly 1,000 business households with a revenue threshold of 200 million VND to 1 billion VND to implement electronic invoices when selling goods and providing services. At the training sessions, business households were directly instructed to install and use the etaxmobile application (15,643 business households have installed and used Etax Mobile, the installation rate reached: 37.95%).

Lao Cai Province Tax officials and civil servants actively promote and support business households.

These days, the team of tax officials and service providers continue to support businesses, promote, answer questions and gradually help individuals and business households make electronic declarations. Lao Cai Provincial Tax strives to make declarations for 100% of individuals and business households in the province by January 1, 2026.

Source: https://baolaocai.vn/40-ngay-cao-diem-bo-thue-khoan-chuyen-sang-hach-toan-thue-post887178.html