Ha Tinh prepares to abolish lump-sum tax from January 1, 2026

According to Resolution No. 68-NQ/TW dated May 4, 2025 of the Politburo on private economic development and Decision No. 3389/QD-BTC dated October 6, 2025 of the Ministry of Finance approving the project "Converting the model and method of tax management for business households when eliminating lump-sum tax", from January 1, 2026, the tax management mechanism for business households will be changed towards transparency and fairness.

Accordingly, instead of the previous method of determining lump-sum tax, business households will declare and pay taxes based on actual revenue. This is an inevitable step, in line with the direction of modernizing the tax sector and developing a sustainable private economy .

The tax industry notifies customers to monitor the declaration and payment of taxes by business households.

Mr. Le Quoc Dung - Deputy Head of the Department of Management of Individual Business Households and Other Taxes, Ha Tinh Province Tax said: "There are still more than 2 months until the policy of eliminating lump-sum tax officially takes effect. Currently, the tax sector is proactively reviewing and building a specific roadmap for implementation; working with service providers to support business households; promoting propaganda and providing specific instructions to each group of households, ensuring that all business individuals clearly understand their benefits and obligations."

At the Ha Tinh Provincial Tax Department 1, the policy of abolishing lump-sum tax is being implemented urgently and drastically. On October 28, the unit sent an open letter to 3,099 business households with revenue of 200 million VND/year or more to inform about the conversion of tax management model and method from lump-sum to declaration. At the same time, the unit established propaganda, support and direct guidance teams for business households; organized training sessions, guided the establishment of revenue books and the use of electronic tax declaration support software, helping business households master the new process before the application time.

Tax officers of Ha Tinh province support business households to register to use electronic invoices generated from cash registers.

Mr. Le Hong Liem - Head of Tax Department 1 of Ha Tinh province said: "In the immediate future, the unit will focus on reviewing, promoting propaganda and supporting businesses with revenue of 500 million VND/year or more to register to use electronic invoices generated from cash registers. We also plan to work with local authorities of wards/communes under our management, network providers providing infrastructure, and businesses next week to speed up the implementation process because there is not much time left."

According to statistics, Ha Tinh Provincial Tax Department is currently managing more than 15,700 business households, of which 7,899 have a revenue of over 200 million VND/year, the rest have a revenue of less than 200 million VND/year. In the first 10 months of the year, business households in the area contributed more than 157 billion VND to the State budget, an increase of 17% over the same period in 2024.

Business households declare and pay taxes via eTax mobile application.

Through review, Ha Tinh has 1,187 business households that are required to register to use electronic invoices generated from cash registers. With the efforts of the entire industry, up to now, the whole province has 969 business households and individuals that have registered to use electronic invoices generated from cash registers. 14,379 business households have installed eTax mobile (reaching a rate of 91.4%), of which 11,614 business households have paid taxes and declared via the eTax mobile application.

According to the immediate roadmap, Ha Tinh Provincial Tax strives that by November 31, 100% of business households with revenue of 1 billion VND or more will switch to the declaration method and 100% of business households in the whole province will install and use the eTax Mobile application to prepare for the conversion, eliminating lump-sum tax to the declaration method from January 1, 2026.

Ha Tinh tax officers support taxpayers in carrying out administrative procedures.

“To achieve this goal, in the coming time, Ha Tinh Provincial Tax Department will continue to proactively review, develop a propaganda plan, and provide specific instructions to each household on the registration process and use of electronic invoices generated from cash registers and the eTax Mobile application. Along with that, the unit will strengthen coordination with local authorities, banks and organizations providing solutions to provide timely support, remove difficulties in the conversion process, and ensure progress according to the assigned roadmap" - Mr. Le Quoc Dung - Deputy Head of the Department in charge of the Department of Management of Individual Business Households and Other Revenues, Ha Tinh Provincial Tax Department emphasized.

The roadmap for eliminating lump-sum tax for many business households in Ha Tinh still faces many difficulties such as: complicated conversion procedures, additional costs, lack of accounting staff... Many business households are still hesitant to switch to paying taxes by declaration. However, with the support of the tax sector, we believe that business households in Ha Tinh will convert according to the prescribed roadmap; thereby creating opportunities for sustainable development, bringing Ha Tinh's private economy further and further.

Source: https://baohatinh.vn/ha-tinh-chuan-bi-cho-viec-xoa-bo-thue-khoan-tu-112026-post298399.html