Supporting and facilitating business households in the process of changing their tax payment methods.

From January 1st, 2026, household businesses and individual business owners will no longer apply the lump-sum tax method, but must pay taxes according to tax management laws, meaning they will switch to the declaration method. This is an issue of great concern to many people, especially households and individuals engaged in business activities. Reporters from the Provincial Newspaper and Radio and Television had an interview with Mr.

Báo Quảng Ninh•15/12/2025

Ha Van Truong, Head of Tax Department of Quang Ninh province, commented on this issue.

Mr. Ha Van Truong, Head of Tax Department of Quang Ninh Province.

- Excuse me, sir Explain the benefits of household businesses paying taxes using the declaration method and How has Quang Ninh Tax Department implemented the roadmap for this task?

The abolition of lump-sum tax and the shift to a declaration-based tax management model for household businesses is not only a requirement for tax system reform, but also a significant step towards building a fair, transparent, and modern tax system.

Accordingly, business households will file monthly or quarterly tax returns based on clear accounting records, invoices, and supporting documents. This ensures accurate recording of revenue and expenses, complying with accounting and tax laws. Simultaneously, the use of electronic invoices when switching to the tax declaration method enhances credibility with customers in the modern business environment, contributing to reduced legal risks and improved tax management.

With the tax declaration system, household businesses are in a proactive position regarding tax payment, as they can independently declare and determine their tax liability without being affected by previous years' revenue or the fixed tax rate set by the tax authorities. Complete accounting records make it easier for household businesses to clearly demonstrate revenue, expenses, and profits to banks or partners. This facilitates the process of borrowing capital or raising additional investment. Simultaneously, compliance with accounting requirements also creates favorable conditions for expanding branches or finding and collaborating with new business partners.

By switching to a tax system based on actual revenue declarations and electronic invoices, authorities will gain a comprehensive, accurate, and transparent picture of the business activities in this sector. This will provide the government with sufficient grounds to develop policies that genuinely support and promote the private economy , rather than relying solely on estimates, intuition, or models lacking sufficient input data.

To implement this task, Quang Ninh Provincial Tax Department has developed Plan No. 154/KH-QNI (dated November 4, 2025) to organize a peak period of converting the tax calculation model for business households in accordance with the spirit of Resolution No. 68-NQ/TW (dated May 4, 2025) of the Politburo on the development of the private economy; and Decision 3389/QĐ-BTC (dated October 6, 2025) of the Ministry of Finance approving the Project "Converting the model and method of tax management for business households, abolishing lump-sum tax". At the same time, a comprehensive review and classification of each business household according to revenue will be conducted to build accurate data, and then organize the conversion in groups with a clear roadmap based on revenue and location.

The Quang Ninh Tax Department also prioritizes promoting the application of information technology, improving digital infrastructure, ensuring that tax management software, electronic portals, and eTax Mobile software operate smoothly and stably, helping business households declare and pay taxes easily, minimizing direct contact and reducing compliance costs.

The Quang Ninh Provincial Tax Department organized a signing ceremony for a cooperation agreement with banks and the electronic payment unit VNPAY to support business households in transitioning to a new tax calculation method.

To ensure a smooth, transparent, and controlled transition, we have proactively prepared three strategic pillars: strengthening digital infrastructure with the spirit of "stability, smoothness, and security"; perfecting business processes towards "standardization - simplification - ease of implementation"; and deploying a multi-tiered, multi-channel support system with the spirit of "accompanying - timely - reaching every household".

Quang Ninh Tax Department has also mobilized youth union members, student volunteers, and software solution businesses to create a widespread support network throughout the province, in the spirit of "leaving no business household behind." On November 15th, Quang Ninh Tax Department and the Provincial Youth Union jointly launched a campaign "30 days of intensive propaganda and support for people to switch to self-declaration and self-payment of taxes; installing and using eTax Mobile" and a specialized training session on "Propagating the Project on transforming the model and management methods for business households; skills in using eTax Mobile for officials, union members, youth, and the people."

To date, nearly 25,000 business households have switched from paying flat-rate taxes to declaring taxes, reaching a rate of over 62% of the total number of business households.

- With these new regulations, what should individuals and business households be aware of when filing taxes using the declaration method, sir?

+ When transitioning to a new tax payment method, business households are categorized by revenue size and geographical location to apply appropriate regulations and support policies. During the initial implementation period, the tax authorities provide support, reminders, and warnings to business households; they also publicize hotlines and direct assistance points at tax offices to help people confidently familiarize themselves with the new process.

In particular, some key points to note are that the tax declaration documents are stipulated in point 8.2 of Appendix I - List of tax declaration documents issued with Government Decree No. 126/2020/ND-CP (dated October 19, 2020), including: Tax declaration form No. 01/CNKD according to Circular 40/2021/TT-BTC; Appendix: List of business activities during the period of household businesses and individual businesses according to form No. 01-2/BK-HĐKD according to Circular 40/2021/TT-BTC (if there is a basis to determine revenue based on confirmation from competent authorities, this appendix does not need to be submitted).

Regarding the method of submitting tax returns, taxpayers can access the Electronic Tax Portal at https://thuedientu.gdt.gov.vn, specifically the "Individual" section, or the National Public Service Portal at https://dichvucong.gov.vn. If electronic submission is not possible, returns can be submitted directly at the one-stop service center or via postal service.

Regarding the place of filing tax returns, the Tax Team directly manages the area where the household business or individual business operates its production and business activities. Regarding the deadline for filing tax returns, if filing monthly, the deadline is no later than the 20th day of the month following the month in which the tax liability arises; if filing quarterly, the deadline is no later than the last day of the first month of the quarter immediately following the quarter in which the tax liability arises.

This experience portal is designed for households and individual businesses to familiarize themselves with and practice tax declaration procedures on the system using simulated data, supporting the transition from the lump-sum tax method to the declaration-based tax method.

Regarding the tax payment deadline, it is no later than the last day of the tax return filing deadline. In the case of supplementary tax returns, the tax payment deadline is the same as the tax return filing deadline for the tax period with errors. Regarding the payment method, taxpayers can pay taxes via the eTax Mobile application or the Electronic Tax Portal at https://thuedientu.gdt.gov.vn (individuals section) or the National Public Service Portal at https://dichvucong.gov.vn.

- To support individuals and business households in the transition to new tax payment methods and regulations, what solutions has Quang Ninh Provincial Tax Department implemented and will continue to implement?

+ With the motto "leaving no business behind," the 7 tax offices under the Provincial Tax Department, in collaboration with the personnel of 6 software solution providers, have been implementing, supporting, and guiding businesses on legal policies and the proficient operation and use of electronic invoices; providing guidance on accounting regulations for businesses using the declaration method and providing related service packages; organizing in-depth training sessions and outreach campaigns to guide businesses in understanding the tax declaration and payment process when switching from the lump-sum tax payment method to the declaration method.

The provincial tax authority also continuously maintains a support mechanism and implements a multi-tiered, multi-channel support system, such as: establishing a support team for digital transformation of business households at all 7 tax offices; publicly displaying a hotline and providing 24/7 online support; providing fixed support at the one-stop service department at the tax office headquarters; and providing free software to support business households during the first year of transformation.

Quang Ninh province has over 42,000 business households spread across many areas, placing significant pressure on tax officials in promoting and supporting the transition to the declaration-based tax payment method. Therefore, in addition to direct support, the Tax Department will also strengthen communication, disseminate knowledge, and provide online support through digital platforms such as Facebook, Zalo OA, short instructional videos, and chatbots to answer questions. All of these efforts aim to help taxpayers understand, cooperate with, and proactively fulfill their declaration obligations.

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