Support business households to switch from lump-sum tax method to declared tax method

Cooperation signing ceremony between Agribank Son La Branch and Son La Provincial Tax Department.

According to Resolution No. 198/2025/QH15 of the 15th National Assembly, from January 1, 2026, business households and business individuals will not apply the lump-sum tax payment method, but will pay taxes according to the law on tax administration. To implement this policy, the Ministry of Finance issued Decision No. 3389/QD-BTC in 2025 approving the Project on converting the tax management model and method for business households when eliminating lump-sum tax. Accordingly, from January 1, 2026, business households will officially switch from the lump-sum tax method to the method of declaring and paying taxes themselves.

At the signing ceremony, Agribank Son La Branch and Son La Provincial Tax Department agreed to coordinate in implementing and supporting the guidance of business households on legal policies and the operation and proficient use of electronic invoices (including electronic invoices with tax authority codes and electronic invoices generated from cash registers). Coordinate in guiding regulations on accounting books of business households according to the declaration method and providing service packages related to this issue. Agribank commits to supporting consulting, implementing solutions, cooperating with tax authorities in propagating and disseminating regulations, guiding business households to master the process and regulations for implementing electronic invoices.

At the same time, the two sides will coordinate to promote and support qualified business households to convert to enterprises according to legal regulations, through consulting on tax policies and laws and providing preferential financial and banking solution packages specifically for this group of subjects...

The transition from lump-sum tax to declared tax is an important step towards transparency and modernization of tax administration. The signing of the cooperation agreement between Agribank Son La Branch and Son La Provincial Taxation contributes to accelerating the implementation of the campaign "60 peak days of converting the model from lump-sum tax to declared tax" from November 1, 2025 to December 30, 2025.

Delegates attended the signing ceremony of cooperation between Agribank and the Tax Department at the Son La province bridge point.

Before the signing ceremony, delegates attended the signing ceremony of cooperation to accompany and support business households in preparing to switch from lump-sum tax to declared tax between Agribank and the Tax Department at the Son La province bridge point.

Source: https://baosonla.vn/thuong-mai-dich-vu/ho-tro-ho-kinh-doanh-chuyen-tu-phuong-phap-thue-khoan-sang-thue-ke-khai-q0sdwfWDg.html