Ensure business households self-declare and self-pay taxes from January 1, 2026

This goal was set forth by the Ministry of Finance in the Project "Converting the model and method of tax management for business households when eliminating lump-sum tax".

According to the project, along with ensuring that business households apply the method of self-declaration and self-payment of taxes from January 1, 2026, the Ministry of Finance aims to simplify and cut at least 30% of administrative procedure processing time, at least 30% of legal compliance costs and continue to cut sharply in the following years in accordance with the spirit of Resolution No. 68-NQ/TW.

Solution provider guides customers on how to use the service. Photo: Contributor

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

100% of subjects eligible for applying electronic invoices generated from cash registers register and use them; 100% of business households carry out tax procedures electronically, conveniently and easily.

The Finance sector is researching and building a new tax management model for business households after abolishing lump-sum tax in the direction of classifying revenue scale to determine tax calculation methods and revenue thresholds for applying electronic invoices from cash registers; clearly defining the roles and functions of departments in the tax authority in managing business households...

Along with that is the development of a tax management process for business households according to the declaration method, a tax inspection process at the tax authority's headquarters and an inspection at business households in accordance with the overall program of redesigning the tax sector's process.

Regarding the implementation of tax abolition, currently, many providers provide free tax declaration and sales solutions for business households. In particular, VNPT VinaPhone Telecommunication Services Corporation offers 6 months of free use of VNPT-HKD application and 6 months of use of VNPT SmartCA digital signature; giving away 1,000 electronic invoices generated from cash registers.

Source: https://hanoimoi.vn/dam-bao-ho-kinh-doanh-tu-khai-tu-nop-thue-tu-ngay-1-1-2026-719180.html