Towards a transparent and modern business environment

Transparency in business operations

According to the Project approved by the Ministry of Finance on October 6, 2025 on "Converting the tax management model and method for business households when eliminating lump-sum tax", the mandatory roadmap to switch from lump-sum tax method to self-declaration and self-payment will be applied from January 1, 2026.

Head of the Department of Business, Budgeting, Legal Affairs, and Taxation of Quang Tri Province, Nguyen Khac Luyen, said that the change in declaration method helps businesses proactively declare their revenue, expenses, and determine the amount of tax payable, instead of paying according to a predetermined rate. The declaration method not only accurately reflects the actual business capacity of "how much is generated, how much is paid" but also creates conditions for businesses to enjoy support policies and tax incentives during their operations.

Base Tax 9 propagates new policy on eliminating lump-sum tax to business households - Photo: LC

Switching to the declaration method of tax payment helps the business operations to be more transparent and professional. The business will make monthly or quarterly tax declarations based on clear accounting books, invoices and documents. This helps to record revenue and expenses accurately, in compliance with the provisions of the law on accounting and tax. At the same time, the use of electronic invoices (E-invoices) when switching to the declaration method also brings many benefits, such as helping to increase credibility with customers in the modern business environment, contributing to limiting risks related to the law as well as in tax management.

Along with that, HKD will be proactive in paying taxes when they are proactive in self-declaring and self-determining the amount of tax payable that is not affected by the previous year's revenue and the fixed rate determined by the tax authority, so it will limit the tax imposition. In case HKD encounters difficulties during the year due to the market, it can declare according to the actual situation without being imposed on tax as before.

Having complete accounting records helps businesses easily demonstrate revenue, expenses and profits clearly to banks or partners. This makes the process of borrowing capital or mobilizing additional investment sources easier. At the same time, compliance with accounting requirements also creates favorable conditions for expanding scale or finding and cooperating with new business partners.

Tax officers guide people through tax procedures - Photo: LC

Switching to the method of declaring revenue, using invoices, managing cash flow through accounts... is also a form of creating positive pressure for HKD to upgrade management capacity, professionalize operations and move towards transforming into enterprises. From there, they can access capital, participate in large supply chains and develop more sustainably.

In addition, the sale of goods with invoices helps protect the interests of consumers against the widespread situation of counterfeit and smuggled goods. Because only genuine products have input invoices, when there is an input invoice, the business can issue output invoices to customers. This is a very important measure in preventing smuggled goods, protecting domestically produced goods, especially protecting the interests of consumers.

Accompanying and supporting taxpayers

Head of Quang Tri Province Tax Ha Van Khoa said that the transition from lump-sum tax to declaration is not only a change in the way of calculating tax but also a comprehensive transformation, from the management method, service mindset and the way of accompanying taxpayers. To prepare for the application of the new tax policy according to the roadmap, in the past time, Quang Tri Province Tax has organized to thoroughly educate all civil servants and employees in the unit about the policy of abolishing lump-sum tax and changing the declaration method.

The Tax Department conducts data standardization review and makes a list of converted business households - Photo: LC

The Tax sector strengthens propaganda and dissemination of the policy of abolishing lump-sum tax, in which it promotes diversification of propaganda methods, focusing on the benefits of switching from lump-sum tax method to declaration method. In case the lump-sum tax household has large revenue, it is encouraged to convert to an enterprise.

Quang Tri Provincial Tax Department has organized conferences to assess targets, readiness levels, difficulties and obstacles, thereby proposing groups of solutions for implementation. Tax establishments directly managing business households and individual businesses have deployed detailed instructions on how to declare taxes, use electronic invoices, electronic invoices generated from cash registers, and the Etax Mobile tax declaration and payment application.

Substantive and effective transformation

Currently, the Tax sector is implementing the Plan "60 peak days of converting the model from lump-sum tax to declaration for business households" with the message "60 days of action - substantial transformation - raising the level of declaring, transparent and modern business households". In which, focusing on perfecting policy institutions; propagating and supporting taxpayers; reviewing and standardizing data, making a list of converted business households; guiding business procedures; perfecting technical infrastructure...

Tax base 2 guides business households to use accounting software for household declaration - Photo: LC

The plan for "60 peak days of converting the model from lump-sum tax to declaration for business households" must ensure that business households apply the method of self-declaration and self-payment of taxes from January 1, 2026; 100% of business households have access to information and receive support from tax authorities on the content of converting from lump-sum tax method to declaration method, converting from business households to enterprises; 100% of subjects subject to applying electronic invoices generated from cash registers according to Decree No. 70/ND-CP of the Government must register and use; ensure that 100% of business households carry out tax procedures electronically in a convenient and easy manner; promptly handle and answer 100% of business households' problems within 24 hours.

According to Quang Tri Provincial Tax Department, as of November 2025, the whole province has 41,534 households, of which 20,380 households pay tax by the lump-sum method, 1,099 households by the declaration method, and 20,055 households are tax-exempt.

The elimination of lump-sum tax from January 1, 2026 is an important innovation, enhancing the initiative and self-awareness of taxpayers, creating a positive motivation to promote a transparent and professional business environment. Quang Tri Provincial Tax Department will accompany and support business households throughout the transition process to promptly remove difficulties, ensuring that the implementation is carried out effectively, synchronously and in accordance with reality.

Lan Chi

Source: https://baoquangtri.vn/kinh-te/202511/huong-toi-moi-truong-kinh-doanh-minh-bach-va-hien-dai-2e45b4e/