Draft Decree aims to comprehensively innovate tax management for business households and individuals

On October 28, the Tax Department held an online workshop to collect opinions on the draft Decree and Circular on tax management for business households and individuals, aiming at strong reform, transparency and modernization of tax management.

Deputy Director Dang Ngoc Minh gave a speech at the workshop.

In his opening speech, Deputy Director Dang Ngoc Minh said that the policy of reforming tax management for business households and individuals has been affirmed in many important documents of the Party, the National Assembly and the Government, so the Tax sector is determined to strongly reform tax management for business households and individuals in this draft.

“Issuing a separate Decree on tax management for business households and individuals is an inevitable requirement, both to concretize major policies and to ensure consistency, synchronization and feasibility in implementation. This is a major policy, with a profound impact on millions of business households across the country, directly related to tax management, budget revenue and business environment,” Deputy Director Dang Ngoc Minh shared information.

According to the Deputy Director, in recent times, tax management for business households and individuals has achieved many positive results, reflecting the great efforts of the entire Tax sector in the context of strong digital transformation. Currently, the whole country has about 3.6 million business households, of which 1.3 million households have revenue above the tax threshold, accounting for nearly 60%. Of which, revenue from the business household sector in 2024 reached VND 25,953 billion, an increase of 20% compared to 2023; in the first 6 months of 2025, it reached VND 17,100 billion, equal to 131% of the same period last year.

Representatives of leaders of Departments and units under the Tax Department and Provincial and City Taxes spoke at the workshop.

The digital transformation of the Tax sector has also achieved many positive results, with 98% of business households making electronic tax declarations; more than 110,000 households using electronic invoices from cash registers, of which over 20,000 households voluntarily participated; 13,699 households switched to declaration and 1,474 households converted into enterprises in just the first 6 months of 2025.

The objective of the Decree is to create a tax management mechanism suitable for each group of business households, ensuring fairness in tax obligations between households and enterprises; encourage the conversion of potential business households into enterprises, expand the formal economic sector; modernize tax management, based on big data, artificial intelligence and smart risk management.

“The viewpoint of building the Decree closely follows the policies of the Party, the National Assembly and the Government , especially Resolution No. 68-NQ/TW and Resolution No. 198/2025/QH15 in the direction of simplicity, easy to understand, easy to implement for business households; minimizing administrative procedures, creating convenience for taxpayers; ensuring constitutionality, legality, consistency, feasibility, suitability with actual resources and the digital transformation process of the tax sector.

Conference scene.

At the workshop, representatives of the Departments and professional units of the Tax Department presented and commented on the key contents of the draft Decree on tax management for business households and individuals and the draft Circular guiding its implementation.

Based on the basic contents of the drafts, leaders of the Provincial and Municipal Tax Departments discussed tax management contents for business households and individuals and pointed out practical difficulties and problems to discuss and learn from experience in the process of drafting the Decree.

In his concluding remarks at the workshop, Deputy Director Dang Ngoc Minh noted that the drafting committees and units need to listen to and fully absorb opinions, experiences, initiatives and feedback from management practices at provincial and municipal Tax Departments and local Tax Departments because this is an extremely valuable source of information to help perfect policies in a practical, feasible and appropriate manner to local conditions.

THUY LINH

Source: https://nhandan.vn/du-thao-nghi-dinh-huong-den-doi-moi-toan-dien-cong-tac-quan-ly-thue-doi-voi-ho-ca-nhan-kinh-doanh-post918864.html