“60 peak days of switching from lump-sum tax to declaration”

The Tax sector is implementing a 60-day peak campaign to switch from lump-sum tax to declaration, ensuring that business households apply the self-declaration and self-payment method from January 1, 2026.

Tax officers instruct business households on electronic invoices generated from cash registers. Photo: Contributor

The 60-day peak campaign starts from November 1 to December 30, 2025. From January 1, 2026, households that are calculating taxes by the lump-sum method will switch to declaration (or choose to step up to small and medium-sized enterprises, with many tax incentives according to current regulations).

Within 60 days, tax units nationwide will focus on propagating and supporting business households and individuals to understand and convert to tax declaration themselves, or convert into enterprises.

The Tax Department directed units to focus on completing technical infrastructure, data systems and electronic management tools, synchronously connecting tax authorities and taxpayers, ensuring that taxpayers can carry out "1-touch" tax registration, declaration and payment procedures.

Support programs are implemented in direct and online forms and in coordination with local authorities to organize mobile support points at traditional markets, commercial streets, etc.

During the 60-day campaign, units are required to ensure that 100% of business households access information and receive support from tax authorities on the content of converting from lump-sum tax method to declaration method, and converting from business households into enterprises.

At the same time, 100% of subjects applying for electronic invoices generated from cash registers must register and use them. In addition, 100% of business households carry out tax procedures electronically, conveniently and easily.

Tax authorities at all levels must announce a contact point (hotline) to support business households in promptly handling problems within 24 hours and must be available 24/7 to answer questions.

The Tax Department requires assigning quotas for households that need to be converted, implementing the use of electronic invoices from cash registers, reviewing data, clarifying contacts and responsibilities, not incurring costs, ensuring transparency and consistency...

Source: https://hanoimoi.vn/60-ngay-cao-diem-chuyen-tu-thue-khoan-sang-ke-khai-721806.html