The tax sector is accelerating digital transformation, strengthening e-commerce management, and supporting household businesses.

By December 10th, the "60-day intensive plan to transition from lump-sum tax to declaration-based tax for household businesses" had entered its final stage.

People pay taxes at the Vietcombank branch in Can Tho city. (Illustrative photo: Vu Sinh/VNA)

The Tax Department has implemented diverse communication strategies, ranging from newspapers, social media, websites, collaboration with businesses to provide solutions and support via hotlines, organizing conferences, to mobile support at markets and streets. These included 166 news articles; 4,499 reports; 105,898 social media posts; 354,955 visual publications; 135,158 support sessions; 2,218 conferences; and 525 mobile support points at markets, etc. The total reach to businesses was substantial (over 350,000 through publications, over 135,000 support sessions); diversified communication channels and multi-faceted approaches; and effective collaboration with technology companies.

The power of base taxes

To support taxpayers, the Tax Department has intensified coordination with the People's Committees of provinces and cities, industry associations, tax agents, accounting and auditing firms, solution providers, and many commercial banks in assisting individual households in transitioning from lump-sum tax to declaration-based tax. In particular, the Tax Department has signed cooperation agreements with BIDV and Agribank to jointly implement the "60-day intensive campaign to transition from lump-sum tax to declaration-based tax for business households".

In Hanoi, to ensure the serious, synchronized, and effective implementation of the tasks to achieve the set goals, the Hanoi People's Committee has requested the Hanoi Tax Department (the permanent agency of the Steering Committee) to continue coordinating with the People's Committees of wards and communes (the frontline implementing agencies), the Departments of Finance, Industry and Trade, the City Police, and other relevant departments; solution providers, commercial banks, tax agents, and local organizations, the Fatherland Front, and neighborhood groups… to strive to complete this important political task.

According to Vice Chairman of the Hanoi People's Committee Nguyen Xuan Luu, abolishing the lump-sum tax system and transitioning to a modern tax management model based on declarations from January 1, 2026, is a major task with strategic significance for the capital city. The success of this task depends on the synchronized involvement of the entire political system; the sense of responsibility of leaders; the proactive approach of the Tax authorities; and especially practical support for business households – the entities directly affected by the policy.

The units must seriously implement the assigned tasks; promptly report any difficulties beyond their authority; and ensure the progress and requirements of the City People's Committee are met. The entire system must consider this a political commitment of the City Party Committee, the City People's Council, and the City People's Committee, requiring the proactive and responsible involvement of departments, agencies, and units, especially the cooperation and sharing of the business community and individual businesses. Successfully eliminating lump-sum tax, building a modern, transparent, and fair tax management model, and contributing positively to the development of the private economy and sustainable budget revenue growth is the ultimate goal of the shift in tax management methods in the capital city.

In Hai Phong city, amidst the national digital transformation and the strong development of the digital economy, e-commerce activities have made remarkable progress. Online business models are increasingly diverse, ranging from large e-commerce platforms like Shopee, Lazada, and Tiki to small-scale businesses on social media platforms such as Facebook, Zalo, and TikTok. State management and tax administration of e-commerce activities have also received close attention, guidance, and decisive direction from the Government, the Prime Minister, and various levels of ministries, sectors, and localities.

To strengthen tax management and prevent revenue losses for the State budget from e-commerce activities in the area, the People's Committee of Hai Phong City has issued many specific directives on tax management for e-commerce and digital platform businesses. The local government has identified tax management for e-commerce and digital platform businesses as a particularly important aspect in the implementation of socio-economic development tasks in the locality.

Therefore, the regional tax authorities have closely followed and concretized the directives into groups of solutions to effectively implement tax management for e-commerce business activities; proactively developing a plan for implementing tax management for e-commerce and digital platform businesses. In this plan, the tax sector has clearly set out the goals, requirements, and key tasks to be implemented and assigned specific tasks to each local tax unit, with particular emphasis on building a continuously updated and identifiable database system to serve modern and efficient tax management.

The Hai Phong City Tax Department has implemented a comprehensive set of solutions to collect information and enrich the e-commerce database: continuing to periodically extract information from the Department's database on cases of organizations and individuals conducting sales transactions on major e-commerce platforms such as Tiki, Lazada, Shopee, etc., ensuring full management of these entities.

Coordinate with commercial banks (payment intermediaries) in providing information for tax management purposes (list of businesses and individuals with income from providing services to foreign organizations such as Facebook, Apple, Amazon, Google, YouTube; request bank statements of organizations and individuals generating revenue from e-commerce activities). Extract information from intermediary shipping and tax declaration units in accordance with legal regulations, and periodically (quarterly) provide customer information (organizations and individuals selling goods in the city using delivery services) for tax management purposes.

Furthermore, Hai Phong also reviews, searches for, and monitors popular online news sites and websites specializing in product advertising or live-streaming sales with a large number of followers and interactions to promptly implement tax management measures for the activities of each taxpayer. A large database is compiled, identified, and regularly updated to serve as a data source for tax management. Proactively developing detailed plans and assigning responsibilities to each unit in organizing, implementing, inspecting, and monitoring subjects based on collected data has helped Hai Phong standardize the approach to tax management for e-commerce business activities throughout the entire force.

Strict management of taxpayers' tax declaration and payment data helps the tax authorities ensure they monitor and urge e-commerce businesses to fulfill their tax obligations, and promptly detect risks and irregularities in the tax declaration and payment process. Weekly and monthly summaries of results are compiled, the effectiveness of implementation is evaluated, and the data is reviewed and managed.

Ensuring the comprehensiveness of the tax administration portfolio.

Nationwide, the Tax Department is making strenuous efforts to direct and implement decisive revenue management solutions. The focus is on reviewing and thoroughly understanding nationwide revenue sources by taxpayer, industry, location, target group, and individual enterprise, serving the purpose of budget planning and revenue management.

Strengthen efforts to combat tax evasion and fraud related to tax refunds and invoices, while closely coordinating with relevant forces to promptly detect and handle individuals and businesses involved in tax evasion and fraud. Continue to improve the effectiveness of public awareness campaigns, ensuring they are focused and targeted. Enhance the quality of taxpayer support, prioritizing taxpayers and effectively implementing the taxpayer satisfaction assessment project.

Effectively implement specialized inspections focusing on high-risk tax sectors and industries; combat tax evasion in e-commerce and digital platforms; related-party transactions; insurance business; gold, jewelry, and handicrafts; production, trading, export, and import of iron, steel, and scrap metal; mining and trading of mineral resources; golf services; and origin fraud.

Focus on implementing the project to innovate and improve the quality of tax management for business households, especially retail stores and restaurants, and deploy electronic invoices generated from cash registers, in order to combat tax evasion. Focus on promoting breakthrough solutions in supporting taxpayers, demonstrating the role of tax authorities in accompanying and supporting taxpayers, and improving compliance capacity.

Strengthen classification and chuyển eligible business households to tax declaration; expand the use of electronic invoices; exploit data from e-commerce, banking, transportation, and payment systems to serve tax management. Continue to promote thorough and comprehensive digital transformation in tax management towards modernization, synchronized investment, and efficiency.

Source: https://nhandan.vn/nganh-thue-day-manh-chuyen-doi-so-tang-cuong-quan-ly-thuong-mai-dien-tu-ho-tro-ho-kinh-doanh-post929463.html