Peak period of transition from lump-sum tax to declaration-based tax model.

From November 1st to December 30th, the provincial tax department has been implementing a comprehensive set of solutions with the goal of completing the conversion of 100% of eligible household businesses to the declaration method on schedule, in accordance with the government and the Tax Department's roadmap for transforming the tax management model.

With the message "60 days of action - substantive transformation - elevating the status of household businesses to a transparent, modern, and self-declaring system," the provincial tax department is entering its peak phase. From November 1st to December 30th, the provincial tax department has been implementing a comprehensive set of solutions with the goal of completing the conversion of 100% of eligible household businesses to the self-declaration method on schedule, in accordance with the government and the Provincial Tax Department's roadmap for tax management model transformation.

Public awareness campaigns about the tax management model transformation have been implemented through multiple channels, helping business households understand the new tax declaration and invoice usage methods and apply the new tax procedures conveniently and synchronously.

Supporting and accompanying household businesses.

In accordance with Decision No. 3352/QD-CT of the Tax Department, the Provincial Tax Department issued a plan for a "60-day intensive campaign to transition from lump-sum tax to declaration-based tax for household businesses," establishing a Steering Committee and implementation teams at each local tax office. This campaign aims to concretize the implementation of Resolution No. 68 on the development of the private economy and Project No. 3389 on the transformation of the model and method of managing household business taxes when abolishing lump-sum tax.

The tax authorities have directed a review and classification of household business data according to revenue thresholds: those with revenue below 200 million VND/year; those with revenue between 200 million VND and 3 billion VND/year; and those with revenue above 3 billion VND/year. This will allow for the development of appropriate support measures based on the scale of each household business, helping them understand regulations and follow the correct transition roadmap.

Since the beginning of November, the tax authorities have been continuously providing support activities such as guidance documents, illustrative videos , in-person training, online consultations, support via Zalo OA, Facebook, hotlines, and mobile support points. Direct outreach activities at markets, streets, and business establishments have allowed tax officials to provide hands-on guidance to business owners on using eTax Mobile, registering for electronic invoices, and using sales management software, minimizing errors when switching to the declaration method.

For households concerned about technology costs, the tax authorities are coordinating with e-invoicing software and service providers to support equipment, waive or reduce service fees during the initial period, creating favorable conditions for households to confidently transition in accordance with regulations.

Taxpayers' concerns regarding e-invoices, the use of sales software, and the creation of invoices from cash registers under Decree No. 70/2025/ND-CP were addressed through direct or remote guidance, preventing operational errors and ensuring uninterrupted business operations. Many business owners, after receiving guidance, proactively used the electronic tax software, fully recorded their revenue, and shared that this declaration method helps them control their income and expenses more clearly, facilitating business planning and legal documentation.

In the initial phase of implementation, the provincial tax department received significant attention and support from numerous business households in the province. Ms. Le Thi Kim Chi, a small business owner at Vinh Long Market (Long Chau Ward), shared: "Thanks to the direct guidance of tax officials, I was able to use eTax Mobile to look up, declare, and pay taxes directly on my phone, thereby reducing travel time and eliminating worries about the electronic declaration process."

Notably, according to the tax department's plan, by January 1, 2026, 100% of household businesses will switch to the self-declaration and self-payment method for taxes. For households eligible to use electronic invoices generated from cash registers, registration and operation must be completed according to the schedule. The provincial tax department is committed to providing continuous support, ensuring that all household businesses have access to policies that are convenient, fair, and transparent.

Currently, the provincial tax authority manages over 78,200 household businesses, of which approximately 70,300 are subject to conversion from lump-sum tax to declaration-based tax. With strong determination and comprehensive solutions from the tax sector, the active support of software solution providers, and the cooperation of taxpayers, the province is gradually achieving the conversion goal according to the planned schedule.

Synchronizing multiple solutions

To promptly implement the "60-day intensive plan to convert household businesses from lump-sum tax to declaration-based tax," the Provincial Tax Department has directed and instructed all tax officials to implement the plan weekly, review data, publicize hotlines, compile lists of households needing conversion, organize training, inspect the electronic invoice system, monitor revenue, handle violations, publicly announce results, and reward businesses that perform well. Supporting household businesses is considered a central focus to foster a habit of voluntarily declaring and paying taxes, aiming for a fair and law-abiding business environment.

At the same time, the tax sector will closely coordinate with local authorities, banks, and solution providers in the province to create the most favorable conditions for taxpayers throughout the transition process, ensuring that no one is left behind.

According to Lieutenant Colonel Nguyen Ngoc Hung, Deputy Director of Viettel Vinh Long's Corporate Customer Department: Viettel has trained personnel down to the commune level, coordinating with the tax department and local authorities to support household businesses in the transition process. Viettel is committed to accompanying and providing digital solutions and improving online sales skills for household businesses, ensuring that the application of electronic declarations and invoices is smooth, easy to use, and meets actual needs.

Ms. Le Thi Hong Linh, Deputy Head of the Provincial Tax Department, stated: The provincial tax department is determined that from January 1, 2026, all household businesses in the province with revenue of 200 million VND or more will apply the declaration method according to the tax management model transformation roadmap of the Government and the Provincial Tax Department.

To implement this plan, the Provincial Tax Department directed local tax offices to establish implementation teams to directly support the transition process, from guiding legal procedures and registering declaration methods to resolving issues on the same day, avoiding disruption to business operations. Simultaneously, they intensified multi-channel communication, training, and mobile support with the motto "going door-to-door" to ensure that business owners could easily access and understand the process.

The tax authorities recommend that household businesses proactively participate in all training sessions and mobile support points, cooperate in completing surveys, open bank accounts, and familiarize themselves with sales and invoicing software during this period to avoid pressure when the mandatory period arrives. The tax authorities will maintain a hotline, a Q&A team, and technical support throughout the transition process and when the system officially comes into effect on January 1, 2026.

The provincial tax authority advises business owners to be wary of scams involving impersonation of tax officials to request information or conduct transactions outside of regulations. Tax officials wear official identification cards and name tags while working and do not contact taxpayers via phone or personal text messages to request tax processing. If in doubt, business owners should contact the local tax authority directly or the hotline for verification and timely assistance.

Text and photos: THAO TIEN

Source: https://baovinhlong.com.vn/kinh-te/202512/cao-diem-chuyen-doi-mo-hinh-thue-khoan-sang-ke-khai-39f05d7/