Support business households with lump-sum tax to switch to tax declaration

VTV.vn - According to the draft Law on Tax Administration (amended), tax management regulations for business households and individual businesses will take effect from January 1, 2026.

As of October 31, Ho Chi Minh City Tax Department is currently managing 364,461 business households. Of these, 18,568 households pay tax by declaration method, 345,893 households are paying lump-sum tax.

According to the new regulations, from January 1, 2026, business households will officially switch to the method of self-declaration and self-payment of taxes. However, many business households still operate according to the traditional model of manual recording, mixed personal and business cash flow, and lack of technological foundation.

In addition, the cost of investing in software, equipment, and cash registers with tax connections, along with the risk of being fined if deadlines are not met, makes many households worry about wasting time and reducing competitiveness.

To overcome the above difficulties, Ho Chi Minh City Tax Department has signed a cooperation agreement with KiotViet to guide tax policies and support digital transformation for business households in the area.

From January 1, 2026, business households will officially switch to the method of self-declaration and self-payment of taxes.

Within the framework of the cooperation agreement, the two sides will coordinate to organize a series of conferences, seminars and training courses at 29 local tax branches, combining online training sessions to help businesses easily access information and practice right on the digital platform.

To support businesses in switching to tax declaration, KiotViet will provide a solution package including sales management software at preferential costs, free electronic invoices, digital signatures and accounting software, all integrated on the same platform. With this solution package, users can manage orders, cash flow, business data; issue electronic invoices with instant digital signatures. At the same time, the system will automatically create tax declarations and update data into 7 types of accounting books according to current regulations.

The representative of Ho Chi Minh City Tax Department affirmed that the tax sector will continue to guide policies and connect business households with solution providers. Specifically, tax officers will accompany and provide direct "one-on-one" training to households that are not familiar with technology or accounting regulations.

The transition to electronic declaration and application of electronic invoices is a breakthrough step. Therefore, timely support solutions are a "double lever", helping to modernize state management and giving businesses the confidence to enter the digital age.

According to the draft Law on Tax Administration (amended) submitted by the Government to the National Assembly , business households and individuals shall, based on their actual annual revenue from production and business activities of goods and services, self-determine whether they are subject to tax, not subject to tax, subject to tax, or subject to tax according to the provisions of the law on tax.

In case of self-determining that there is annual revenue from production and business activities of goods and services that are not subject to tax or are not required to pay tax according to the provisions of the law on tax, business households and business individuals must notify the tax authority of the actual revenue generated during the year.

According to the draft Law on Tax Administration (amended), tax management regulations for business households and individual businesses will take effect from January 1, 2026.

In case of determining that the annual revenue is subject to tax according to the provisions of the law on tax, business households and business individuals shall, based on the actual revenue generated, determine the method of calculating value added tax and the amount of value added tax payable according to the tax deduction method or the method of calculating directly according to revenue. In which, the method of calculating value added tax shall be implemented according to the provisions of the Government , the value added tax rate and the percentage for calculating value added tax shall be implemented according to the provisions of the law on value added tax.

For other taxes and other revenues payable to the state budget, business households and business individuals shall self-determine the amount of tax payable in accordance with the provisions of tax laws and relevant laws.

Also according to the draft, business households and individual businesses shall declare and calculate taxes for each type of tax according to the tax period. Tax authorities shall base on the management database to support business households and individual businesses in declaring and calculating taxes.

Source: https://vtv.vn/ho-tro-ho-kinh-doanh-theo-thue-khoan-chuyen-sang-ke-khai-thue-100251104144222856.htm