Instructions for business households to declare and pay taxes from 2026 when lump-sum tax is abolished

From January 1, 2026, business households will officially "say goodbye" to lump-sum tax. The new draft decree clearly stipulates obligations for each group of subjects, from households that have paid lump-sum tax, households that have declared, to those who started doing business after 2026. This is considered an important turning point, both tightening management and creating fairness in the business environment.

Source: https://hanoimoi.vn/huong-dan-ho-kinh-doanh-khai-nop-thue-tu-2026-khi-bo-thue-khoan-726246.html