The Tax Department launched a 60-day peak period to convert lump-sum tax to declaration for business households.

Ensure 100% of business households carry out tax procedures electronically in a convenient manner.

Accordingly, the implementation period starts from November 1, 2025 to December 30, 2025. Households that are calculating taxes by the lump-sum method will switch to the declaration model (or choose to step up to small and medium enterprises - with many tax incentives according to current regulations). The scope of implementation is concentrated in areas with many lump-sum households such as: traditional markets, commercial streets, areas with many accommodation businesses... This is a transition for the household business system in Vietnam.

The Tax Department directs tax units nationwide to focus on propaganda and support so that households and individuals doing business on contract will understand and voluntarily convert to declaring households, or convert to enterprises. At the same time, through the conversion work, guide households and individuals doing business on contract to increase voluntary compliance, transparency and fairness in declaring and paying taxes of business households; forming the habit of proactively fulfilling tax obligations.

During the declaration process, business households need to proactively declare actual revenue. Photo: Vietnam+

In addition, the Tax Department also directed the Tax sector's professional units to focus on developing and perfecting technical infrastructure, data systems and electronic management tools, and synchronously connecting tax authorities and taxpayers to ensure that taxpayers can carry out "one-touch" tax registration, declaration and payment procedures.

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

To ensure 100% of business households' problems are resolved, the Provincial, Municipal and Local Tax Departments are the units that receive and resolve business households' problems. For complex problems related to policies and application errors, they are sent to the Tax Department for resolution.

The Tax Department also requires the Departments and professional units of the Tax Department to focus on organizing the completion of legal documents and guidance documents related to the management of business household taxes that are supplemented or newly issued according to plan.

During the 60-day campaign, it is necessary to ensure that business households apply the self-declaration and self-payment method from January 1, 2026 and ensure that 100% of business households have access to information and receive support from tax authorities on the content of converting from the lump-sum tax method to the declaration method, and converting from business households into enterprises.

The Tax Department noted that tax agencies must strengthen support and guidance for business households to ensure that 100% of subjects eligible for applying electronic invoices generated from cash registers according to Decree No. 70/2025/ND-CP of the Government must register and use them.

In addition, during the 60-day campaign, tax authorities at all levels must ensure that 100% of business households carry out tax procedures electronically in a convenient and easy manner. At the same time, tax authorities at all levels must announce a contact point (hotline) to support business households in timely handling, answering 100% of business households' questions within 24 hours and must be available 24/7.

6 core requirements

Based on the implementation principles, the Tax Department requires heads of tax agencies at all levels, especially the grassroots Tax Departments, to assign quotas for households that need to be converted, deploy the use of electronic invoices from cash registers, and review data of provincial and municipal Tax Departments. In particular, focusing on the following key requirements:

One is , data inheritance: Use and review all existing business household data as a basis for conversion, ensuring accuracy and no omissions.

Second , support first, monitor later: Prioritize propaganda, guidance, and support for business households in the initial stage; monitor compliance after business households are familiar with the declaration process.

Third , clear focal point and responsibility: Tax authority presides, Commune People's Committee coordinates; agree on focal person in charge of each area and content.

Fourth , no additional costs: Registration, declaration, and electronic tax payment are done free of charge, without additional fees or software purchase requirements.

Five is transparency and consistency: Publicize procedures, forms and instructions; implement consistently throughout the area, ensuring that households can easily follow and implement.

Sixth , the Provincial and Municipal Tax Departments deploy key communication content, including: Focusing on propaganda about benefits and obligations when business households switch to the declaration method or convert to enterprises; the purpose of the conversion to ensure greater transparency and fairness; the benefits that business households enjoy when converting to enterprises; the work that needs to be prepared for the conversion, especially focusing on propaganda and support on electronic invoices generated from cash registers.

Source: https://daibieunhandan.vn/cuc-thue-phat-dong-60-ngay-cao-diem-chuyen-doi-thue-khoan-sang-ke-khai-doi-voi-ho-kinh-doanh-10393999.html