Abolishing lump-sum tax: 'Difficulties are real but can be completely overcome'

hộ kinh doanh - Ảnh 1. — Arriving at the workshop early in the morning, delegates discussed the government's preparation process for the new policy - Photo: QUANG DINH

The workshop took place in the context that in less than three months, more than 5 million business households will no longer pay taxes by lump-sum method but will switch to paying taxes by declaration. This is a huge change.

Promoting the tradition of digital transformation in business.

In his opening remarks at the workshop, journalist Le The Chu, editor-in-chief of Tuoi Tre newspaper, stated that the workshop "With the upcoming abolition of lump-sum tax, what do business households need to prepare?" is a very meaningful social media program, part of the project "Helping business households become digital enterprises".

The Tuoi Tre newspaper project is implemented in coordination with the Tax Department ( Ministry of Finance ), the Department of E-commerce and Digital Economy (Ministry of Industry and Trade), the People's Committee of Ho Chi Minh City and the Department of Industry and Trade of Ho Chi Minh City, with the support of financial and technology solution providers such as VIB, KIDO...

To prepare for the project, Tuoi Tre newspaper conducted a field survey with many stakeholders. The private economic sector with more than 5 million business households, generating thousands of billions of VND, creating jobs for tens of millions of workers.

In the context of comprehensive digital transformation, tax policies change, shifting from lump-sum tax to revenue-based declaration, the household business sector is facing a major turning point of change. If it does not transform, this force will find it difficult to compete and fall behind in the digital economy.

hộ kinh doanh - Ảnh 2. — Journalist Le The Chu - Editor-in-Chief of *Tuoi Tre* newspaper, delivered the opening remarks at the seminar "What should business households prepare for the upcoming abolition of lump-sum tax?" - Photo: QUANG DINH

In parallel with today's workshop, the project "Together with business households to become digital enterprises" also organizes a series of activities with the effort to accompany business households in the era of transparency, taking advantage of technology. Specifically through seminars, media pages, games, consulting, skills training...

All of the above actions are aimed at three key objectives. The first is communication and awareness raising, helping businesses understand that digital transformation is the path to sustainable development.

Second, equipping businesses with knowledge and skills for small traders and key opinion leaders (KOLs) in the process of converting to online business, or operating e-stores, managing data, and transparent and effective cash flow.

Third, together build a force of professional business households, stand with entrepreneurs, and continue to actively contribute to the overall development of the country.

According to journalist Le The Chu, the project "Together with business households to become digital enterprises" contributes to promoting the tradition of digital transformation in business, becoming an important highlight in the process of developing the private economy, national digital transformation, in the spirit of transparency and sustainability according to Resolution 57 (on breakthroughs in science and technology development, innovation and national digital transformation), Resolution 68 (on private economic development).

Above all, it is expected that the project will make a great contribution to the process of transforming individual business households into enterprise models, from traditional to modern business models, developing strongly, in the spirit of cooperation, creating value, spreading the spirit of innovation, creativity and transparency.

High-profit businesses still worry

hộ kinh doanh - Ảnh 3. — Expert Quach Chanh Dai Thanh Tam - CEO of Tapro, from the Institute of Socio-Economic Research, Saigon University, presented a paper on Barriers of business households when transforming digitally - Photo: QUANG DINH

According to expert Quach Chanh Dai Thanh Tam - CEO of Tapro Company, by September 17, 2025, converting to a business enterprise will help household businesses enhance their reputation, easily access capital, comply with the law and ensure financial transparency, while also benefiting from government support policies.

However, the transformation process still faces five groups of barriers: Psychology and habits of fear of taxes, reluctance to change, family-style management; complicated and costly costs and procedures; lack of understanding of accounting and tax regulations; management and human resources (lack of systematic management skills); capital and market (difficulty in financial transparency to borrow capital, great competitive pressure); policies and support (not really effective, lack of accompanying consulting).

Mr. Tam emphasized that "difficulties are real but can be overcome" and shared the "management motto" "Invoice: Three harmonies include legality, rationality, validity and Management: Three harmonies include standards, regulations, and procedures. According to him, this is the foundation to help business households develop more formally and sustainably in the context of integration.

"When I consult, I meet many households with high profits but are always worried because of lack of transparency, inaccurate books, even to the point of "losing sleep". Transferring helps them feel more secure because everything is clear and professional," he shared. However, this process is not simple when business households face five major groups of barriers.

Firstly , there are psychological factors and ingrained habits – many people are reluctant to change, afraid of taxes, afraid of inspections, and still accustomed to family-style management.

Secondly , there are costs and procedures involved; the conversion requires a lot of paperwork, establishment costs, accounting fees, and legal compliance fees.

Third is the problem of management and human resources when most household owners are not familiar with the professional management model and lack management and planning skills.

Fourthly , there are issues related to capital and markets, as many households lack sufficient financial transparency to access loans, while competitive pressure is increasing.

Finally, policies and support, current support programs are still limited, lacking consulting during the transition process.

According to Mr. Tam, for this process to take place smoothly, there needs to be coordination between the State - Enterprises - Business households.

Hundreds of businesses forced to convert

Bỏ thuế khoán: 'khó khăn là thực tế nhưng hoàn toàn có thể vượt qua' - Ảnh 4. — Major changes in tax policy force household businesses to adapt and transform - Photo: QUANG DINH

According to statistics from the Tax Department, about 5 million business households are forced to switch to self-declaration, self-calculation and self-payment of tax based on revenue instead of paying a fixed tax rate as in previous years. This huge change entails a huge amount of work to prepare from now until December 31, 2025, especially in localities with a large number of business households.

In Ho Chi Minh City alone, statistics from the Ho Chi Minh City Tax Department show that as of September 17, 2025, the total number of business households under its management is 361,879. Of these, 243,356 are in the former Ho Chi Minh City area, 87,364 are in the former Binh Duong area, and 31,159 are in the former Ba Ria - Vung Tau area.

Of which, only 85,430 households have annual revenue of 100 million VND or less, accounting for 23.61%, and are not required to pay value added tax or personal income tax.

There are still 276,449 households, accounting for 76.39% of the total number of business households, that are subject to value-added tax and personal income tax.

Of these, 19,060 business households paid taxes by declaration method, while 257,389 households were subject to tax collection, accounting for 71.13% of the total number of business households and 93.1% of the total number of tax-paying households.

To prepare for this major change and contribute to supporting business households in resolving current difficulties, Tuoi Tre newspaper coordinated with the Tax Department (Ministry of Finance), the Department of E-commerce and Digital Economy (Ministry of Industry and Trade) and the People's Committee of Ho Chi Minh City, the Department of Industry and Trade of Ho Chi Minh City organized a workshop: "The lump-sum tax is about to be abolished, what do business households need to prepare?".

The event is an opportunity for business households to access new policies directly from management agencies and experts, and at the same time help to remove obstacles in the process of converting from contract households to declaration households. It is expected that Mr. Mai Son - Deputy Director of the Tax Department and leaders of Ho Chi Minh City Tax will attend the workshop and answer questions for business households.

By the end of October 7, hundreds of businesses had scanned the QR code to register to attend the workshop. Many businesses shared and "ordered" the tax department their worries and concerns during the transition process.