Instructions for households to switch to declaration method

Officials of Tuy Hoa City Tax Team (Tax Department of Region XIII) discussed with representatives of business households about the policy of eliminating lump-sum tax in the coming time. Photo: VIET AN

Accordingly, when switching to the declaration method, the contracting household will make adjustments and supplements to the tax declaration according to Form 01/CNKD issued with Circular 40/2021/TT-BTC of the Ministry of Finance . On the declaration, the business household needs to select the item "Contracting household converts tax calculation method" so that the tax authority can use it as a basis to adjust the reduced tax rate for the conversion period. The deadline for submitting the adjusted declaration is no later than the 10th day from the date the business household starts converting the tax calculation method.

Households declare and implement the accounting regime according to the instructions in Circular 88/2021/TT-BTC dated October 11, 2021. Compliance with regulations helps business households be more proactive in managing production and business activities and fulfilling tax obligations to the State.

Previously, in Resolution 68-NQ/TW on private economic development issued by the Politburo , one of the important solutions emphasized was to end the form of lump-sum tax collection for business households from January 1, 2026. The abolition of lump-sum tax is not only a change in tax management techniques, but also has strategic significance in promoting business model transformation, increasing transparency and creating a fair competitive environment. This is also a step to realize the goal of developing the private economic sector into an important driving force of the economy.

Source: https://baophuyen.vn/kinh-te/202505/huong-dan-ho-khoan-chuyen-sang-phuong-phap-ke-khai-13813af/