Ensuring resources for implementing the transformation of the tax management model and methods for household businesses when abolishing lump-sum tax.

This request was made in Notice No. 792/TB-VP of the Hanoi City People's Committee Office dated December 5th, regarding the conclusions of Vice Chairman of the Hanoi City People's Committee Nguyen Xuan Luu at the meeting of the Steering Committee for the implementation of "Transforming the model and methods of tax management for business households when abolishing lump-sum tax" in Hanoi City.

Scene at the conference. Photo: HT

According to the announcement, the workload from now until January 1, 2026, is still very large, requiring decisive and coordinated action from all levels and sectors.

The goal is to standardize 100% of tax management directories regarding operational status, identification information, and electronic transaction accounts; and to accurately classify taxpayers according to criteria such as business scale, business type, and income source.

100% of taxpayers within the tax-paying threshold have full access to information on tax policies, administration, and information technology, and are prepared to file their tax returns.

The rate of timely tax filing is at least 90%; 100% of taxpayers file their taxes electronically; and 100% of tax payments are made using cashless methods.

100% of taxpayers below the tax threshold have access to information about government policies, install eTax mobile, and transact with tax authorities electronically; they are ready to file their first tax return (expected January 2027).

100% of taxpayers who are required to use invoices have been guided on the proper use of invoices, supporting documents, and accounting records in accordance with regulations.

The goal for 2026 is to continue accompanying and guiding business households to properly implement tax laws and policies, accounting regulations, invoices and supporting documents as prescribed, and to apply information technology in business management and tax declaration; to advise and support large business households in converting their business model into enterprises to be eligible for preferential tax policies, credit and other incentives as prescribed…

Regarding the development of specific tax mechanisms and policies, the Department of Justice and the Department of Finance, in coordination with the City Tax Department, will research and make maximum use of the mechanisms of the Capital City Law to propose distinct tax policies (tax incentives, application roadmap, exemption and reduction levels, etc.) suitable to Hanoi's reality. At the same time, they will advise the City People's Committee to report to the competent authorities for consideration and decision, ensuring that tax policies both nurture revenue sources and create incentives for the development of business households.

According to the above conclusion, to ensure the resources for implementation, the City Tax Department will proactively coordinate with the Department of Finance to advise and report to the City People's Committee on timely financial support for propaganda activities and support for working groups at the grassroots level. The financial support will be provided to three groups of beneficiaries: City Tax officials, ward/commune officials, and business households undergoing model transformation.

The City Tax Department will review cases where equipment (computers, software, etc.) provided by the relevant departments does not meet requirements, compile proposals for the City People's Committee to provide immediate financial support for purchasing and upgrading, ensuring modern and smooth technical infrastructure to serve management work…

Source: https://hanoimoi.vn/bao-dam-nguon-luc-thuc-hien-chuyen-doi-mo-hinh-phuong-phap-quan-ly-thue-voi-ho-kinh-doanh-khi-xoa-bo-thue-khoan-725839.html