The tax industry has implemented a 60-day peak period to convert the model from lump-sum tax to declaration for business households.

Decision 3352 of the Tax Department on implementing the 60-day peak campaign.

Decision 3352 of the Tax Department on implementing the 60-day peak plan to convert the model from lump-sum tax to declaration for business households.

With the message "60 days of action - Substantive transformation - Raising the level of declaring, transparent and modern business households" deployed according to Decision No. 3352/QD-CT, dated October 31, 2025 of the Tax Department, the 60-day peak campaign has a particularly important significance for the Tax sector, aiming to concretize the Project "Converting the model and method of tax management for business households when eliminating lump-sum tax" of the Ministry of Finance nationwide, focusing on grassroots tax units; in which focusing on implementation in areas with many lump-sum households such as: traditional markets, commercial streets, areas with many accommodation business households...

Tax officials (left cover) explain and guide taxpayers in Dong Nai province on tax policy implementation. Photo: Ngoc Lien

Tax officials (left cover) explain and guide tax policy implementation for taxpayers in Dong Nai province. Photo: Ngoc Lien

In addition, the 60-day peak campaign also aims to implement the Party and State's major policy on promoting sustainable development of the private economic sector in the spirit of Resolution No. 68-NQ/TW, dated May 4, 2025 of the Politburo on private economic development. Implementing the substantial transformation of the tax management model from the lump-sum method to declaration for business households is carried out in the spirit of the Tax Administration Law No. 38/2019/QH14; Resolution 198/2025/QH15 of the National Assembly on a number of special mechanisms and policies for private economic development; and other legal provisions.

According to the direction of the Tax Department, the 60-day peak campaign must 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 tax authorities on the content of converting from the lump-sum tax method to the declaration method, and converting from business households into enterprises.

Taxpayers learn about current tax policies. Photo: Ngoc Lien

In addition, to achieve the best results in the 60-day peak campaign, the Tax Department directed local tax authorities to 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 register and use them.

In addition, local tax authorities must announce a hotline to support business households in timely handling and answering questions 24/7 during the conversion process. In particular, focusing on a number of key requirements such as: Using and reviewing all existing business household data as a basis for conversion, ensuring accuracy and no omissions; prioritizing propaganda, guidance, and support for business households in the initial stages, monitoring compliance after business households are familiar with the declaration process; the tax authority presides, the People's Committee of the commune coordinates; agreeing on a focal person in charge of each locality and content; registration, declaration, and electronic tax payment are done free of charge, without collecting additional fees or requiring households to purchase software...

According to statistics from Dong Nai Provincial Tax Department, in the first 9 months of 2025, Dong Nai had nearly 35,700 newly registered business individuals and business households, an increase of 41% over the same period in 2024. To date, the whole province has nearly 147,000 business households in operation. Of which, the total number of business households and individuals managed by Dong Nai Provincial Tax Department is over 102,000 households. The number of business households applying lump-sum tax is over 98,000 households, of which 56,000 business households are subject to tax. The Tax Department is continuing to review and update information on the activities of individuals and business households in the province, ensuring that tax management is carried out in accordance with the provisions of law, avoiding loss of state budget revenue.

Ngoc Lien

Source: https://baodongnai.com.vn/kinh-te/202511/nganh-thue-trien-khai-60-ngay-cao-diem-chuyen-doi-mo-hinh-tu-thue-khoan-sang-ke-khai-doi-voi-ho-kinh-doanh-10b1105/