
The tax sector is stepping up the implementation of the 60-day peak plan, with many synchronous solutions, supporting the conversion of all business households from the lump-sum tax method to tax declaration based on actual occurrence, starting from January 1, 2026.
Urgent survey and classification for close support
On November 5, the Tax Department issued Official Dispatch No. 4948/CT-NVT to synchronously deploy solutions nationwide on converting lump-sum tax to declaration.
Accordingly, the Tax Department requested local tax leaders to urgently implement a series of key contents, including surveys, propaganda and strengthening management, to ensure the goal of successful transformation.
One of the first and most urgent tasks is to conduct a survey and compare and complete the database of business households. The goal is to accurately identify the specific problems and support needs of each household.
The survey contents include: identification information, business lines; physical facilities (computers, internet); ability to use technology applications, sales software and tax applications such as EtaxMobile. Equally important, the tax authority will assess the level of understanding of information on the policy of eliminating lump-sum tax of business households (not yet known, known, understood) and collect the expected revenue threshold of business households in 2025.
To make the survey more effective, the Tax Department has provided a comprehensive database of business households nationwide as of October 2025, including revenue, tax code, address, phone number, and status of using electronic tax services. Based on this database, localities will scientifically classify business households.
Specifically, Group 1 is households that need direct or online support because they have not used Etax Mobile, have not filed electronic tax returns, or lack identification information. Group 2 is households that are basically ready to convert themselves (have used Etax Mobile, filed electronic tax returns). Group 3 is newly registered business households.
The survey method will be applied flexibly according to each target group. For Group 1 - the group facing the most difficulties, survey teams will be established to go directly to the business location. These teams have the participation of the Youth Union, both distributing survey forms and propaganda leaflets, and directly interviewing and entering information into the electronic survey form via QR code. Meanwhile, for Groups 2 and 3, the survey form with QR code will be sent directly via the EtaxMobile application or email.
The survey results will be automatically aggregated, helping the Tax Department evaluate progress and results nationwide. All collected information will be used to compare, update and complete the tax management database, ensuring 100% complete identification information of business households.
Tax officials actively promote "hand-holding and guidance"
Communication and support work is identified as key to the success of the transformation. The Tax Department requires that this must be carried out in the spirit of "hand-holding", diversified in form and with special attention to vulnerable groups.
For business households, the propaganda will be classified in great detail. For Group 1 (households in difficulty, elderly people), the tax authority will print Q&A handbooks, leaflets, organize short, easy-to-understand training sessions, especially establish working groups to go to business addresses to support. Mobile support desks will even be arranged at markets and commercial streets. For Group 2, online forms will be promoted through videos , infographics, electronic handbooks, and exchanges via social networking platforms.
The Youth Union is identified as the core force in this campaign by directly participating in survey teams, guiding people to install Etax Mobile, make electronic tax declarations, and use cash registers to issue electronic invoices.
In addition, the tax sector will proactively coordinate closely with departments, branches, sectors, commune-level People's Committees, the Fatherland Front , the Women's Union, the Farmers' Union and business associations. The goal is to jointly organize training courses, dialogue conferences, establish "base tax advisory groups" and "mobile advisory points", and disseminate information to all business households in all localities.
The propaganda content focuses on the main points: benefits and obligations when switching to declaration; tax procedures, registration for using electronic invoices; tax calculation methods according to each revenue threshold; instructions to minimize the risk of violations. The message must be easy to understand, minimizing specialized terminology. The Tax Department will also build an experience portal so that business households can familiarize themselves with the declaration and tax payment operations before officially applying.
To ensure fairness and prevent revenue loss, the Tax Department requires localities to continue to strengthen management solutions. An important point is the review and classification of business households according to 4 expected revenue thresholds according to the draft Decree to be issued: Under 200 million VND/year; from 200 million to 3 billion VND/year; over 3 billion to 50 billion VND/year; over 50 billion VND/year.
This classification is aimed at applying appropriate tax policies, management methods and invoice regimes. The tax authority will compare the tax obligations declared in 2025 with the first declaration period of 2026 to ensure accuracy and honesty. In addition, digital transformation continues to be promoted, ensuring that 100% of business households are required to use electronic invoices from cash registers according to regulations and striving for 100% of business households to install and use Etax Mobile.
In order to ensure unified and decisive direction, the Tax Department requests that provinces and cities immediately establish a Steering Committee to implement the Project. The Head of the Committee is the Head of the Tax Department of the province/city, the Deputy Heads are the Deputy Heads of the Tax Department, and the members are the leaders of relevant professional departments.
The Steering Committee is responsible for developing detailed plans for localities, monitoring progress, assigning clear responsibilities to each civil servant, and developing coordination regulations with local authorities. Inspection and supervision work is strengthened to promptly correct and strictly handle acts of causing trouble and harassment to business households.
In particular, the Tax Department's leaders requested that the implementation progress be very urgent. Specifically, the survey and database completion must be completed before November 15, 2025. Localities must report the implementation results every Friday and at the end of each month to the Tax Department for close monitoring.
Mr. Minh
Source: https://baochinhphu.vn/nganh-thue-cap-bach-khao-sat-hoan-thien-co-so-du-lieu-ho-kinh-doanh-102251105181112389.htm






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