Transition from lump-sum tax to declaration-based tax: Household businesses are gradually adapting.

Following the "60-day intensive plan to transition from lump-sum tax to declaration-based tax" launched by the Provincial Tax Department, the provincial tax sector has implemented the plan decisively, synchronously, and systematically. This has created a clear shift in the awareness and actions of both tax authorities and business households, helping them gradually approach, become familiar with, and be more proactive in implementing the declaration-based tax method as prescribed.

Báo Khánh Hòa•14/12/2025

Implement solutions in a coordinated manner.

To concretize the directives of the Government, the Ministry of Finance , the Tax Department, and the province, the Provincial Tax Department has developed and issued numerous documents and plans to implement the "60-day intensive campaign to convert the model from lump-sum tax to declaration-based tax for business households" uniformly throughout the province. Accordingly, the Provincial Tax Department has established a Steering Committee and working groups at 8 local tax offices, ensuring unified and strict implementation from the provincial level to the grassroots level.

Tax officials introduced the procedural documents for converting lump-sum tax payments to declaration-based tax payments for business households in Nha Trang ward.

Recognizing that communication is a key and continuous task throughout the implementation process, the Provincial Tax Department has developed and distributed tax management documents for business households to each household; strengthened the dissemination of policies on the Khanh Hoa Provincial Tax website and social media platforms such as Facebook and Zalo. At the same time, the Provincial Tax Department proactively coordinated with solution and software providers and tax agents in the area to support business households in the transition process, such as: Organizing a "Product Experience Fair for Business Households to Support Sales, Electronic Invoice Issuance, and Tax Declaration"; "Going door-to-door" to disseminate information, provide advice, guidance, and support in installing the eTax Mobile application on mobile devices, registering for eTax accounts, registering for digital signatures and bank accounts, and practicing the process of issuing e-invoices... Through this, information about new policies, the benefits of the declaration method, and the implementation steps are widely and continuously disseminated, helping business households gradually change their perceptions and proactively access and implement them.

Mr. Nguyen Hoang Minh, owner of a household electrical appliance business in Bac Nha Trang ward, said: “Initially, I was quite worried about the complicated procedures. However, after receiving detailed step-by-step guidance from tax officials, especially on installing the eTax Mobile application and creating electronic invoices, I grasped the basic concepts. Currently, I have completed the application to convert from the lump-sum tax method to the declaration method. I hope the tax authorities will continue to support and facilitate the process during the initial implementation period.” Similarly, Ms. Nguyen Thi Nga, owner of a food service business in Tay Nha Trang ward, said: “I attended two consultation sessions organized by Tax Office 2 and have initially grasped the basic procedures. I hope the tax authorities will continue to provide on-site support in a hands-on manner when the official implementation begins.”

Striving to achieve the goal of transitioning to a declaration-based tax system.

According to statistics from the provincial Tax Department, as of December 10th, the entire province had 43,263 business households paying flat-rate taxes that were required to switch to the declaration method. Of these, 37,593 households had annual revenue under 500 million VND, while 5,670 households had revenue over 500 million VND. This group is the focus of the provincial Tax Department's efforts to support and guide the transition. The province has 1,773 flat-rate tax households that have completed the transition to the declaration method; 2,634 households have registered and are using electronic invoices generated from cash registers, with 77.6% of them already using them; and over 20,000 households have installed and are using the eTax Mobile application.

Business owners participated in a consultation session at the fair organized by Tax Office No. 2.

The above results were achieved thanks to the efforts of the provincial tax department. The transformation of tax management methods for business households received consistent and decisive guidance from the Government , the Ministry of Finance, and the Provincial Tax Department, creating a complete and unified legal framework and high social consensus. In particular, the policy of raising the tax-exempt revenue threshold to 500 million VND/year significantly reduced the pressure of the transformation, removing approximately 86% of business households in the province from the tax-paying category. As a result, the tax authorities were able to focus maximum resources, time, and personnel on supporting business households with revenues exceeding 500 million VND/year. The deployment of the eTax Mobile application, allowing business households to declare and pay taxes electronically on their mobile devices, also contributed to reducing the workload of tax officials and enhancing convenience and transparency for taxpayers.

According to Mr. Nguyen Ngoc Tu, Head of the Provincial Tax Department, the implementation process faced difficulties due to the short implementation time, while the number of business households was large; apprehension about the new policy; the floods in November affected production and business activities and the progress of dissemination; some business households still had limited technological skills; and the human resources at some local tax offices were still insufficient... In the coming time, the Provincial Tax Department will continue to seriously implement the tasks according to the decisions, plans and directives of the Tax Department; linking the responsibility of the head and the civil servants directly implementing the tasks with the implementation results. In addition, the Provincial Tax Department will strengthen coordination with departments, agencies, local authorities and solution providers to support software and digital signatures for business households transitioning to the new model; Promote the dissemination of information and guidance to business households to experience the "Experience Portal for Business Households and Individuals," thereby contributing to achieving the goal of transitioning from lump-sum tax to declaration-based tax, and building a transparent, fair, and sustainable business environment in the province.

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