Tax filing guidelines for household businesses.

(Dong Nai) - On the morning of December 12th, the Tax Department No. 1 of Dong Nai province organized a training session on the steps for converting tax declaration methods for business households when the lump-sum tax is abolished in the communes of Xuan Loc, Xuan Hoa, Xuan Bac, Xuan Dinh, Xuan Phu, and Xuan Thanh.

Accordingly, business households are guided to complete form 01/CNKD issued with Circular No. 40/2021/TT-BTC electronically (for households that have installed the eTax Mobile application), or submit the paper form directly to the tax authority. At the same time, electronic invoice solution providers and banking organizations provide consulting support to business households to help them understand and choose suitable accounts and transaction packages.

Tax officials at the grassroots level in Dong Nai province guide business households through the steps of changing their tax declaration methods after the elimination of lump-sum tax. Photo: Contributor.

In addition, business households were guided to access social media platforms (Zalo, Facebook) and the hotline of the Tax Department, Branch 1, Dong Nai province, for support and to resolve any issues.

According to statistics from the Tax Department No. 1 in Dong Nai province, there are currently 2,475 households declaring their income in the area under its management, of which 232 households have revenue exceeding 500 million VND/year and 2,243 households have revenue below 500 million VND/year.

This guidance period (from December 12th to 20th, 2025) aims to ensure that 100% of business households have full access to information on converting from the lump-sum tax method to the declaration tax method, and converting from household businesses to enterprises. Households subject to the application of electronic invoices, including computer-generated electronic invoices under Decree 70/2025/ND-CP, must ensure registration and use... by January 1st, 2026, ensuring that 100% of households under tax management have switched to the declaration tax method.

Phuong Hang - Contributor

Source: https://baodongnai.com.vn/kinh-te/202512/huong-dan-ke-khai-thue-cho-cac-ho-kinh-doanh-40021ce/