'Tax Industry - 60 peak days of conversion from lump-sum tax to declaration'

Substantive and effective transformation

Photo caption — Hai Phong tax officials guide business households to abolish lump-sum tax, declare revenue and use electronic invoices. Photo: Hoang Ngoc/VNA

The plan "60 peak days of converting the model from lump-sum tax to declaration for business households" is deployed nationwide. This is a particularly important campaign of the Tax sector, aiming to implement the major policy of the Party and State on promoting the sustainable development of the private economic sector (KTTN) in the spirit of Resolution No. 68-NQ/TU dated May 4, 2025 of the Politburo .

With the communication message: "60 days of action - Substantive transformation - Elevating business households to declare, be transparent and modern", the Tax Department is determined to implement the goal of substantially transforming the tax management model from the lump-sum method to declaration for business households according to the guidance of the Tax Administration Law No. 38/2019/QH14; Resolution 68-NQ/TW, Resolution 198/2025/QH15 and other legal regulations.

The representative of the Tax Department said that the content of Decision 3352/QD-CT specifies the timely and unified implementation nationwide in the spirit of the Project "Converting tax management models and methods for business households when eliminating lump-sum tax" issued with Decision No. 3389/QD-BTC dated October 6, 2025 of the Minister of Finance .

The scope of implementation of Decision 3352/QD-CT is nationwide and focuses on grassroots tax units, focusing on implementation in areas with many contracted households such as: traditional markets, commercial streets, areas with many accommodation businesses... The implementation period of Decision 3352/QD-CT is 60 days, starting from November 1 to December 30, 2025.

Ensure 100% resolution of business problems

According to the leaders of the Tax Department, from January 1, 2026, households that are calculating taxes by the lump-sum method will switch to the declaration model (or choose to step up to small and medium-sized enterprises (SMEs) with many tax incentives according to current regulations). This is a transition for the household business system in Vietnam.

The content of Decision 3352/QD-CT directs tax units nationwide to focus on propaganda and support so that households and individuals doing business on contracts understand and voluntarily convert to declaring households, or to enterprises. The Tax Department also directs tax professional units to focus highly on developing and perfecting technical infrastructure, data systems and electronic management tools, synchronous connection between tax authorities and taxpayers to ensure that taxpayers can register, declare and pay taxes "1 touch".

Deputy Director of the Tax Department Mai Son said that in the fourth quarter of 2025, the Tax Department will upgrade eTax Mobile and related applications, research and automatically synthesize revenue data from electronic invoices to determine the amount of tax payable, create suggested declarations, helping taxpayers only need to check and confirm. This tool will be especially useful when eliminating lump-sum tax, avoiding errors and increasing the initiative of business households.

At the same time, the Tax sector is committed to cutting at least 30% of procedure processing time and compliance costs, standardizing forms, and switching to electronic forms to facilitate people.

“Deploy direct and online support programs and coordinate with local authorities to organize programs and mobile support points at traditional markets, commercial streets, etc. to support business households in converting, implementing the motto of 'holding hands and showing work' and providing direct answers,” said a representative of the Tax Department.

In particular, the Tax sector strives to ensure that 100% of business households' problems are resolved. Provincial and municipal tax offices and local tax offices are the units that receive and resolve business households' problems; complex problems related to policies and application errors will be immediately sent to the Tax Department for resolution.

According to the Tax Department, the content of Decision 3352/QD-CT directs the Department's professional units and departments to focus on completing legal documents and guiding documents related to tax management of business households to be supplemented or newly issued according to plan.

During the 60-day campaign, it is necessary to ensure that business households apply the self-declaration and self-payment method from January 1, 2026 and ensure that 100% of business households have access to information and receive support from the Tax authority on the content of converting from the lump-sum tax method to the declaration method and converting from business households into enterprises.

The Tax Department noted that tax agencies must strengthen support and guidance for business households to ensure that 100% of subjects eligible for applying electronic invoices generated from cash registers according to Decree No. 70/2025/ND-CP of the Government must register and use them.

In addition, during the 60-day campaign, Tax authorities at all levels must ensure that 100% of business households carry out tax procedures electronically in a convenient and easy manner. At the same time, Tax authorities at all levels must announce a contact point (hotline) to support business households in timely handling, answering 100% of business households' questions within 24 hours and must be available 24/7.

Based on the implementation principles, the Tax Department requires heads of tax agencies at all levels, especially grassroots Tax agencies, to assign quotas for households that need to be converted, deploy the use of electronic invoices from cash registers, and review data of provincial and municipal Tax agencies.

In particular, focus on using and reviewing all existing business household data as a basis for conversion, ensuring accuracy and no omissions; support first, monitor later, that is, prioritize propaganda, guidance, and support for business households in the initial stage; monitor compliance after business households are familiar with the declaration process. The Tax Authority presides, the People's Committee of the commune coordinates; agree on the focal person in charge of each locality and content.

“Registration, declaration and electronic tax payment are done free of charge, without additional fees or requirements for households to purchase software; procedures, forms and instructions are made public; and implemented uniformly throughout the area, ensuring that households can easily follow and implement,” said a representative of the Tax Department.

According to Ms. Dinh Thi Thuy, Vice Chairwoman of the Board of Directors (BOD) of MISA, eliminating lump-sum tax is an important step in the process of modernizing Vietnam's tax system, requiring the synchronous participation of technology enterprises.

MISA has just announced a program to give away free MISA eShop software to 2 million business households to support the transition to the declaration method.

This enterprise also gives away 3 months of free use of MISA eShop software, along with 1 year of free use of digital signatures and 5,000 electronic invoices. With a "6 in 1" toolkit to support business households from sales management - invoice issuance - digital signature - accounting - tax declaration - direct connection to the Mtax system to help the "Declaration - Signing - Payment" process on a single platform designed by MISA eShop to accompany business households for a long time, from the initial small scale to when they develop into an enterprise.

Source: https://baotintuc.vn/kinh-te/nganh-thue-60-ngay-cao-diem-chuyen-doi-tu-thue-khoan-sang-ke-khai-20251101134851982.htm