Phu Quy Special Zone tightens tax management of business households

Recently, tax management for business households in Phu Quy special economic zone (Lam Dong) has had many positive changes, contributing to building a fair and transparent business environment.

7 Lam Dong province's tax base supports businesses in tax declaration

Business household tax accounts for nearly 1/4 of total special economic zone budget revenue

Household businesses (HKD) are an important force in local economic development, both creating wealth and services and contributing directly to the state budget. In Phu Quy special economic zone, there are currently 714 HKDs subject to value-added tax and personal income tax. Since the beginning of the year, tax revenue from this area has reached more than VND 5,768 million out of the total budget estimate of more than VND 9,086 million, reaching 63% of the estimate and accounting for about 22.86% of the total budget revenue for 8 months in the area (VND 25,231 million, excluding land use fees).

According to the new regulations effective from June 1, 2025, households with revenue of 1 billion VND or more must use electronic invoices generated from cash registers connected to tax authorities. To meet this requirement, Tax Department 7 (Lam Dong) has synchronously deployed many solutions: standardizing business household data, building a digital map of households, distributing survey forms to collect information, supporting the installation of eTax Mobile application for households and individuals with non- agricultural land use tax obligations and business households and individuals. At the same time, households with revenue of over 1 billion VND are invited to participate in training and instructions on how to use electronic invoices generated from cash registers.

As a result, up to now, the number of taxpayers who have installed eTax Mobile is 642/658 households (accounting for 97.5%), of which, contract households account for 97.5%, and households that declare reach 100%. All 945 business households have had their data updated in the shared database. Currently, 17 households have registered to apply electronic invoices from cash registers; in August alone, 8 households issued 1,150 invoices, with a turnover of more than 7.5 billion VND.

Along with reviewing, surveying and building a digital map of the business, the tax sector also coordinates in business registration and tax registration, and arranges staff on duty at the Public Administration Service Center of the special zone to handle procedures quickly and in accordance with regulations.

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In the coming time, the unit will continue to encourage business households to gradually shift from lump-sum tax to voluntary declaration. This is not only a reform requirement, but also an opportunity for business households to develop stably and sustainably in a more transparent and fair business environment.

Mr. Nguyen Van Cang - Deputy Head of Tax Department 7

Challenges towards transparency and sustainability

The management of HKD tax in Phu Quy special economic zone has achieved many positive results. The results were achieved thanks to the close direction of the superior tax authority, the support of the local government and the increasing awareness of taxpayers in complying with tax laws. The promotion of technology application, especially the implementation of eTax Mobile and electronic invoices from cash registers, has contributed to the transparency of tax collection activities and the reduction of revenue loss.

However, Mr. Nguyen Van Cang - Deputy Head of Tax Department 7 said: Tax management of business households still faces many difficulties. Phu Quy is a remote area with limited infrastructure, most of the business households are small-scale, some industries operate seasonally, depending on weather conditions (accommodation, food and beverage services, passenger transport, etc.), so it is difficult to determine lump-sum revenue and manage tax obligations. Along with the development of the tourism service industry, in the area, there are individuals doing business in the field of tour guide services, passenger transport businesses and other services that are spontaneous and seasonal, have not registered their businesses, and have not proactively declared taxes. In addition, some business households have limited access to technology and understanding of the law, causing many difficulties for tax management.

To improve efficiency, the tax sector continues to closely follow the sector's direction on tax management for business households, strengthen the steering committee for collecting and preventing state budget losses in the special economic zone, and promote the role of the tax advisory council. At the same time, promote the propaganda of tax policies to business households with appropriate, diverse, and innovative forms of propaganda, including emphasizing the benefits when business households fully and correctly implement regulations on tax obligations to the state budget. At the same time, support business households in accessing technology; strictly manage revenue and invoices; focus on inspection and re-inspection, ensuring fairness and transparency in tax obligations.

According to Resolution No. 68-NQ/TW of the Politburo on private economic development, lump-sum tax on business households will be abolished in 2026, leaving only two forms: tax declaration or tax exemption. This is an important step to encourage business households to convert to enterprise models, making production and business activities transparent.

Source: https://baolamdong.vn/ac-khu-phu-quy-siet-quan-ly-thue-ho-kinh-doanh-392669.html