The Tax Department ( Ministry of Finance ) has just issued a plan for "60 peak days of converting the model from lump-sum tax to declaration for business households".

The plan is being implemented nationwide, aiming to substantially transform the business household tax management model from the contract method to the declaration method. The focus is on the grassroots tax units, focusing on implementation in areas with many contract households such as: traditional markets, commercial streets, areas with many accommodation businesses...

Implementation period is 60 days, starting from November 1 to December 30, 2025.

In addition to completing legal documents and implementing guidelines related to tax management for business households, the Tax Department also sets a target to ensure that business households apply the method of self-declaration and self-payment of taxes from January 1, 2026.

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From November 1 to December 30, 2025, the tax sector will take action to resolve 100% of business households' problems before eliminating lump-sum tax. Photo: NL

Ensure that 100% of business households have access to information and receive support from tax authorities on the conversion from lump-sum tax method to declaration method and conversion from business households into enterprises.

Ensure that 100% of subjects subject to the application of electronic invoices generated from cash registers according to Decree No. 70/2025 of the Government must register and use them. 100% of business households carry out tax procedures electronically in a convenient and easy manner.

The tax authority commits to handling and resolving all issues of business households within 24 hours. Assigning quotas for households that need to convert, implementing the use of electronic invoices from cash registers, and reviewing data of provincial and municipal taxes.

The tax sector said it will coordinate with e-invoice service providers to have policies to support equipment and service costs for business households in the initial implementation phase. Coordinate with associations, tax agents, and accounting and auditing companies to carry out propaganda and support (free of charge) for business households to carry out model conversion.

Implement direct and online support programs and coordinate with local authorities to organize programs and mobile support points at traditional markets, commercial streets... to support business households in converting, implementing the motto of "holding hands and showing work" and providing direct answers.

The Tax Department directs the Tax Departments of provinces and cities to strengthen supervision. Review invoice data of business households to compare revenue, especially for households with increased revenue but no conversion.

At the same time, monitor the creation and use of electronic invoices of business households under management responsibility; handle acts of not issuing invoices when providing goods and services; handle business households that intentionally fraudulently declare revenue to avoid paying taxes, ensuring an equal and healthy business environment.

Are business households and individuals entitled to family deductions for personal income tax calculation? Self-employed individuals with income of 13-15 million VND/month would like to request the competent authority to consider adding family deductions.

Source: https://vietnamnet.vn/cham-dut-thue-khoan-tu-1-1-2026-60-ngay-cao-diem-ho-tro-ho-kinh-doanh-2458458.html