Support business households to apply new tax regulations

Many new regulations

Implementing Resolution No. 68-NQ/TW of the Politburo, dated October 6, 2025, the Ministry of Finance issued Decision No. 3389/QD-BTC approving the project "Converting the model and method of tax management for business households when eliminating lump-sum tax".

Accordingly, from January 1, 2026, business households with revenue of less than VND 200 million/year will be exempt from paying value added tax (VAT) and personal income tax.

Gia Lai Province Tax officials connect with business households to advise and guide them in implementing new regulations. **Photo: T.Sy**

Business households with revenue from 200 million to less than 3 billion VND/year must apply the direct tax calculation method on revenue similar to the current declaration method, with a tax payment rate of 1.5-10% of total revenue.

This group also does not need to follow a complicated accounting regime but still has to keep simple books, have prescribed forms and declare taxes 4 times/year, quarterly.

In case a business household has a revenue of over 1 billion VND/year and belongs to the retail industry, providing services directly to consumers according to regulations, it must issue an electronic invoice (E-invoice) generated from a cash register connected to the tax authority.

Other business households with revenue under 1 billion VND/year are not required to issue electronic invoices generated from payments connected to tax authorities, but the Ministry of Finance notes that they should still record revenue.

For business households with revenue of over 3 billion VND/year, it is mandatory to apply the VAT deduction method, according to the formula: output VAT minus input VAT equals VAT payable; personal income tax is calculated at 17% of total profit, in which profit is equal to revenue minus reasonable expenses...

Many business households have updated and grasped the above information with different feelings. Ms. Nguyen Thi Thu Ngan - Owner of a grocery store in Lamer apartment building (Quy Nhon Nam ward) said: "I am willing to apply the tax declaration method instead of lump-sum tax, but I am still hesitant and do not clearly understand the basis for determining revenue to be exempted or pay tax".

Similarly, Ms. Thu Trang, another grocery business owner on To Hien Thanh Street (Quy Nhon Nam Ward), expressed concern about having to keep books, do accounting, and self-declare taxes.

“I am old and not familiar with information technology and accounting software applications. Moreover, customers come in and out of the store constantly, sometimes they buy a few packs of instant noodles, sometimes they buy a bottle of fish sauce… so it will be difficult to keep records, declare taxes and issue invoices according to new regulations,” Ms. Trang expressed.

Actively advise and guide business households

The whole province has 35,029 business households applying the lump-sum tax method, of which 14,554 households with tax arising are required to apply the declaration method.

Understanding the confusion and bewilderment that business households may encounter, the Provincial Tax Department has proactively developed a detailed plan and directed its affiliated units to strengthen propaganda and guidance so that business households can clearly understand and correctly apply the new regulations.

At the same time, based on the declaration records of business households, plus tax authority data and opinions of the local tax advisory council to establish a tax set for business households, determine business households belonging to groups according to Decision No. 3389/QD-BTC of the Ministry of Finance.

Many business households came to Tax Department 1 to provide information on business activities and revenue. **Photo: T.Sy**

The pioneering unit is Tax Base 1 (managing 11,204 business households) which has proactively organized many conferences to disseminate and provide in-depth advice to business households on new regulations.

Currently, this unit has determined that 5,730/11,204 business households must apply the declaration method according to Decision No. 3389/QD-BTC of the Ministry of Finance.

“Of the 5,730 households subject to the declaration method, 1,051 households have used electronic invoices generated from cash registers, and the remaining households have also provided complete information on business activities and revenue to the tax authorities.

We will continue to promote information technology applications, combined with professional measures, to identify groups of households with revenue, thereby guiding them to comply with regulations," said Mr. Nguyen Quoc Tuan, Head of Tax Team 1.

Mr. Tran Quang Thanh - Deputy Head of Taxation of Gia Lai province - said: The tax authority identifies the content that needs support for each group of business households, striving for 100% of business households and individuals to access information and comply with the content of converting from lump-sum tax method to declaration.

The provincial tax department also promotes digital transformation, reviews input invoices, manages cash flow, manages key business households, conducts internal inspections, and manages debt for business households and individuals.

At the same time, coordinate synchronously and unify with the People's Committees of communes and wards to successfully implement the roadmap for eliminating lump-sum tax; develop coordination regulations on tax management for business households after eliminating lump-sum tax, establish a one-stop mechanism to support business households to become enterprises, ensuring that 100% of business households carry out tax procedures electronically in a convenient and easy manner.

Source: https://baogialai.com.vn/ho-tro-ho-kinh-doanh-ap-dung-quy-dinh-thue-moi-post570106.html