Proactive adaptation
These days, as the new regulation on changing the lump-sum tax method to self-declaration and tax payment is about to take effect, many business households in the province have proactively learned and become familiar with recording and managing revenue. At a restaurant on Tran Hung Dao Street (Nha Trang Ward), Mr. Man Ba Nhu - the owner of a food service business showed us a notebook that fully records daily revenue and expenses. Mr. Nhu said that the provincial tax authority has announced the complete end of the lump-sum tax collection method for business households and individuals from 2026. This is an important, fair and more practical change in tax management, while contributing to encouraging the development of the private economy . “I think that when doing business, you have to control your revenue and expenses. Therefore, right from the beginning of my business, I have formed the habit of recording revenue and expenses, so implementing the new regulations is just transferring the habit of recording from personal notebooks to electronic software. However, for many small businesses, recording daily revenue and expenses to calculate taxes can be confusing. Therefore, the tax authority should have specific training courses, even direct guidance at the facility to help businesses get used to it,” Mr. Nhu shared.
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| Tax officer of Base 2 talks with a business household in Nha Trang ward. |
Similarly, Ms. Le Thi Thuy Dung - HKD Local Food (Nha Trang Trade Center), specializing in selling agricultural products, said that completely ending the lump-sum tax method and switching to self-declaration and tax payment means that all households and individuals doing business must issue invoices when selling goods and providing services; at the same time, input costs also need valid invoices and documents. This new regulation does not cause difficulties for HKD Local Food because most of the goods are imported from domestic manufacturers, with clear origins. However, in the initial implementation phase, the tax authority needs to support "hand-holding" so that HKDs can comply with regulations.
Actual observations from business households show that households agree with the policy of converting from lump-sum tax to declaration in order to be transparent and modernize tax management, but the implementation needs a specific roadmap. Tax authorities should support free, easy-to-use and unified declaration software across the system; at the same time, simplify the declaration process, reduce technical operations so that small, elderly and less tech-savvy traders can also do it easily.
Accompanying taxpayers
Implementing Decision No. 3352 of the Ministry of Finance on approving the Project "Converting tax management models and methods for business households when eliminating lump-sum tax", from November 1 to December 30, 2025, the Provincial Tax Department will deploy "60 peak days to support business households in converting from lump-sum tax to declaration for business households" in the whole province. Mr. Nguyen Ngoc Tu - Head of the Provincial Tax Department said: "60 peak days are not only a time frame for action, but also a strong transformation of the entire tax sector. Each tax officer and civil servant must consider this a key political task, demonstrating a sense of responsibility to taxpayers, going directly to the grassroots, providing on-site guidance, and firmly grasping each business household".
Accordingly, the Provincial Tax Department established a provincial Steering Committee and working groups at all tax bases, assigned specific targets to each unit; reviewed and standardized data, compiled a list of business households, and classified them by size and industry to provide appropriate support. During peak periods, the tax authority will coordinate with solution providers to organize training, provide guidance on electronic declaration, open mobile support points at markets, commercial streets, and concentrated business areas, helping business households register for electronic tax accounts, use electronic invoices generated from cash registers, and understand the tax payment process.
“During the implementation process, the whole industry will implement the motto of “support first - monitor later” to guide and help HKD get familiar with the declaration process before entering the compliance monitoring stage, absolutely not causing trouble for taxpayers. All HKD questions will be answered within 24 hours; those who encounter difficulties will be directly guided in a “hand-holding” manner to ensure a smooth and correct conversion. The tax industry aims for 100% of HKD to apply the self-declaration and tax payment method from January 1, 2026,” said Mr. Tu.
C.VAN
Source: https://baokhanhhoa.vn/kinh-te/202511/cao-diem-chuyen-doi-tu-thue-khoan-sang-ke-khaitap-trungho-tro-nguoi-nop-thue-e617f1f/
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