Seeking feedback to finalize the decree on tax management for individuals and household businesses.

The Tax Department recently held a meeting with ministries, departments, and agencies to exchange ideas and gather feedback to finalize the draft Decree regulating tax management for business households and individual businesses.

In order to promptly finalize the Decree regulating tax management for household businesses and individual businesses as directed by the Ministry of Finance leadership, on December 11, 2025, the Tax Department held a meeting with ministries, sectors, and associations to exchange, evaluate, and solicit feedback to finalize the draft Decree regulating tax management for household businesses and individual businesses.

The delegates attending the meeting provided feedback on the draft Decree.

Speaking at the meeting, Deputy Director of the Tax Department Dang Ngoc Minh stated that on the morning of December 10, 2025, the National Assembly voted to approve two draft laws related to the tax field: the Law on Tax Administration (amended) and the Law on Personal Income Tax (amended). Accordingly, Article 13 of the Law on Tax Administration (amended) stipulates tax declaration, other income; tax calculation, other income; and tax deduction for business households and individual businesses, while Article 7 of the Law on Personal Income Tax (amended) stipulates personal income tax on income from business activities.

“The Politburo 's issuance of Resolution No. 68-NQ/TW on the development of the private economy and the National Assembly's issuance of Resolution No. 198/2025/QH15 on some special mechanisms and policies for the development of the private economy mark an important breakthrough in thinking and understanding the position, role, and importance of the private economy for the country's development,” Deputy Director Dang Ngoc Minh informed.

At the meeting, in a spirit of responsibility, representatives from various ministries and units offered several suggestions regarding the methods of tax calculation, tax settlement, principles of tax declaration and calculation, and the use of invoices for household businesses and individual businesses as stipulated in the draft Decree.

Based on expert opinions from ministries, sectors, associations, and organizations, the Tax Department has incorporated the contributions from these units and has clarified and addressed the issues that experts were concerned about or had differing opinions on, in order to promptly finalize the draft Decree. This report will be submitted to the Ministry of Finance for presentation to the Government for promulgation of the Decree regulating tax management for business households and individual businesses, effective from January 1, 2026, thereby creating the most favorable conditions for the development of the private economy in accordance with the spirit of Resolution 68-NQ-TW.

Source: https://congthuong.vn/lay-y-kien-hoan-thien-nghi-dinh-quan-ly-thue-doi-voi-ca-nhan-ho-kinh-doanh-434467.html