Seminar "Accompanying business households in converting from lump-sum tax to declaration, towards enterprises" - Photo: VGP
60-Day Campaign: Transparency for Equity
At the seminar "Accompanying business households in converting from lump-sum tax to declaration, towards enterprises" organized by the Vietnam Tax Consulting Association in coordination with the Tax Department, Hanoi Tax and related units on November 28, Mr. Le Van Hai, Deputy Head of the Legal Department, Tax Department ( Ministry of Finance ) said: The 60-day peak campaign to convert from lump-sum tax to declaration is a key step in the process of modernizing tax management for business households. The focus of the campaign is not only on "changing the way of paying taxes" but also on changing the mindset: from determination to self-determination of obligations, from sentiment to data, from manual to digital.
Mr. Le Van Hai, Deputy Head of the Legal Department, Tax Department (Ministry of Finance) spoke - Photo: VGP
Firstly, the declaration model helps to make tax obligations more transparent and fair. When determining their own revenue, expenses and profits, business households no longer depend on fixed rates, avoiding the situation of "presumed tax payment" and reducing the gap between households.
Second, the legal rights of households are better guaranteed. Electronic invoices authenticate information, reduce document costs and facilitate working with tax authorities, banks and partners. The proof of revenue and expenses is also clearer, reducing the risk of disputes and increasing trust in transactions.
Third, technology applications such as eTax Mobile or electronic invoices from cash registers help business households manage cash flow closely, save time in declaration and limit errors. This is an important step to help households approach modern management methods.
According to Mr. Le Van Hai, the declaration model also creates a positive spillover effect: buying and selling businesses are controlled more fairly, service quality and business reputation are improved, access to credit is expanded and business households participate more deeply in digital ecosystems such as finance, healthcare, and education .
The tax sector aims for 100% of eligible households to switch to the declaration model, while encouraging households to develop into enterprises to enjoy incentives and improve competitiveness. Connecting tax - bank - population data is a pillar of modern management.
The tax authority also surveys and classifies households to develop appropriate forms of support: dialogue, seminars, online instructions, fanpage, Zalo, videos , chatbots. eTax Mobile has recently upgraded its interface, adding an AI chatbot to support lookup and operations. "The goal is to leave no household behind," Mr. Hai emphasized.
According to Ms. Nguyen Thi Cuc, Chairwoman of the Vietnam Tax Consultants Association (VTCA), the nature of lump-sum tax is based on estimated revenue, so it is inaccurate, leading to inadequacies in management. The shift to declaration is an inevitable trend in the context of the digital economy and the increasing demand for transparency.
Ms. Nguyen Thi Cuc, Chairwoman of Vietnam Tax Consultants Association (VTCA) speaks - Photo: VGP
Currently, the tax policy for households and individuals doing business is regulated in the Tax Administration Law 38/2019, Circular 40/2021/TT-BTC and is consistent with the VAT Law 48/2024/QH15 (effective from July 1, 2025). The tax exemption threshold is determined: by 2025 it is 100 million VND/year, from June 1, 2026 it is 200 million VND. The Ministry of Finance is submitting a revision to the Personal Income Tax Law in the direction of tax exemption up to 300 million VND.
Regardless of the method of contract or declaration, the basis for calculating tax is still revenue and tax rate by industry. For example: Distribution, retail: VAT 1%, PIT 0.5%; Services not including materials: VAT 5%, PIT 2%; Asset leasing: VAT 5%, PIT 5%; Production, transportation: VAT 3%, PIT 1.5%; Other services: VAT 2%, PIT 1%...
For e-commerce, individuals doing business in digital content, renting assets, the regulations apply similarly. In case of livestreaming to receive commission, if registered as a business household, they will pay 7% of the commission; otherwise, the brand will deduct 10% and the individual will settle the year-end according to the progressive table.
Ms. Cuc commented that lump-sum tax helps simplify procedures but reveals many limitations: difficulty in controlling revenue, lack of books, disadvantages when issuing invoices. Reality also shows that many cases are strictly handled for tax evasion in online sales.
Meanwhile, the declaration method requires households to perform accounting, invoices, and documents according to Circular 88. The Ministry of Finance is amending it in a simplified direction to make it easier to apply to small households.
One issue raised was the input invoices for old electronic goods and personal goods for resale. In response to the question, Ms. Cuc affirmed that the requirement to provide citizen identification is mandatory to verify the origin, connect personal tax codes, and ensure transparency according to regulations.
Regarding electronic invoices, Mr. Nguyen Van Duoc, General Director of Trong Tin Accounting and Tax Consulting Company Limited, said: all organizations and individuals selling goods must issue invoices. However, the mandatory use of electronic invoices from cash registers only applies to households with revenue of over 1 billion VND, large-scale households, households that already have sales software, and from 2026, the orientation will be expanded.
Eliminate lump-sum tax, technology businesses join in
From a solution perspective, Ms. Nguyen Thi Hai Yen, Sales Director of MISA Joint Stock Company, commented: To develop sustainably, there is only one way: transparency. From January 1, 2026, business households will completely switch to declaration, with actual revenue determining tax obligations.
Ms. Nguyen Thi Hai Yen, Sales Director of MISA Joint Stock Company - Photo: VGP
The biggest difficulty is habit and technology. Therefore, MISA provides MISA eShop - a "sales - invoices - declarations - books" solution on one platform. AI supports image data entry, invoice checking, voice sales, and declaration submission deadline reminders.
Notably, MISA has implemented a program to give free software to 2 million households, including tax-exempt and tax-paying households, helping to reduce conversion pressure.
Emphasizing the drastic transformation of Hanoi City, Mr. Nguyen Tien Minh, Deputy Head of Hanoi Tax said: The city has drastically implemented Project 06, launching 45-day and night campaigns, 90-day and night campaigns to clean data and 60 peak days. Up to now, 38% of households have declared, 65% of tax collection is electronic.
"Hanoi Tax Department coordinated to "go to every alley, knock on every door" to mobilize and guide," said Mr. Nguyen Tien Minh.
Mr. Minh
Source: https://baochinhphu.vn/chien-dich-60-ngay-cho-buoc-ngoat-bo-thue-khoan-102251128183928185.htm
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