Seeking inter-agency input to finalize regulations on tax management for household businesses.

Lấy ý kiến liên ngành để hoàn thiện quy định quản lý thuế hộ kinh doanh- Ảnh 1. — Deputy Director of the Tax Department, Dang Ngoc Minh: Inter-agency consultations are expected to help tax authorities improve the legal framework and create a favorable business environment.

The Tax Department held a meeting attended by representatives from the Ministry of Justice , the Ministry of Public Security, the Ministry of National Defence, the Ministry of Science and Technology, the Vietnam Chamber of Commerce and Industry (VCCI), the Vietnam Tax Consulting Association, the Vietnam Association of Small and Medium Enterprises, and units under the Ministry of Finance. The meeting aimed to exchange views, evaluate, and solicit feedback to finalize the draft Decree regulating tax management for household businesses and individual business owners.

Speaking at the meeting, Deputy Director of the Tax Department Dang Ngoc Minh said that the National Assembly had voted to approve two important draft laws directly related to the tax field, including the Law on Tax Administration (amended) and the Law on Personal Income Tax (amended). These are important legal basis for further refining the detailed regulations and guidelines for implementation.

According to Mr. Dang Ngoc Minh, the amended Law on Tax Administration clearly stipulates in Article 13 the declaration of taxes and other revenues; the method of calculating taxes and other revenues; and tax deductions for business households and individual businesses. At the same time, the amended Law on Personal Income Tax also stipulates in Article 7 the personal income tax on income from business activities.

Based on these new regulations, and to ensure synchronized and unified implementation as directed by the Ministry of Finance , the Tax Department proactively organized a consultation meeting with ministries, agencies, and associations. The objective was to comprehensively exchange and evaluate feedback on the draft Decree regulating tax management for household businesses and individual businesses.

Deputy Director of the Tax Department, Dang Ngoc Minh, also added that 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 have demonstrated an important shift in thinking and awareness regarding the role of the private economic sector in the country's development.

Lấy ý kiến liên ngành để hoàn thiện quy định quản lý thuế hộ kinh doanh- Ảnh 2. — The Tax Department held a meeting with various ministries, agencies, and business representative organizations to exchange, evaluate, and gather feedback to finalize the draft Decree on tax management for household and individual businesses.

At the meeting, with a sense of responsibility, representatives from ministries, agencies, and organizations contributed many opinions related to tax calculation methods, tax settlement, principles of tax declaration and calculation, as well as the use of invoices for business households and individual businesses according to the draft Decree.

The consultation also focused on clearly defining criteria for classifying business households, mechanisms for managing lump-sum tax, methods for calculating tax based on revenue, and the responsibilities of agencies in data sharing. Ministries and sectors also provided input on simplifying procedures and enhancing the application of information technology to reduce risks and combat revenue loss.

Based on expert opinions, the Tax Department has incorporated, discussed, and clarified any remaining concerns or differing opinions. This is an important preparatory step to finalize the draft Decree, which will be submitted to the Ministry of Finance for presentation to the Government for promulgation. It is expected to take effect from January 1, 2026, contributing to creating favorable conditions for business households and individuals, and promoting the development of the private economy in accordance with the spirit of the resolutions already issued.

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