The goal is that by December 20, 2025, 100% of business households with annual revenue between 100 and 500 million VND will be eligible to file taxes.

(Dong Nai) - According to statistics from the Dong Nai Provincial Tax Department, as of December 11th, the tax sector has updated 100% of the database on household businesses and individual businesses (collectively referred to as household businesses) on the tax management system. Surveys show that Dong Nai has over 105,000 active household businesses, of which over 44,600 have annual revenue ranging from 100 to 500 million VND.

Along with completing the household business database, the tax sector also achieved several outstanding results such as: 90% of households committed to using electronic invoices from cash registers; 96% of households installed and used the eTaxMobile electronic tax application. These are key criteria for evaluating the results of the Project on Innovation and Improvement of Tax Management Quality for Household Businesses of the General Department of Taxation (now the Tax Department), issued in February 2025.

Digitizing the tax administration system.

According to the Tax Department's assessment in the Household Business Innovation Project, in the era of the developing digital economy , household business activities are developing rapidly. Household businesses are not only operating according to traditional models but are also developing strongly with many new business forms. The diversity of operating models and the large number of household businesses participating in business play an important role in socio-economic development.

Household businesses in Trang Bom commune are being guided on how to declare taxes. Photo: Ngoc Lien.

However, the management of household businesses still faces shortcomings such as: Differences in tax policies (tax calculation methods, tax rates) between household businesses and enterprises persist, leading to large-scale household businesses failing to convert into enterprises and the risk of using household business invoices to legitimize business expenses; household business activities are developing rapidly with diverse entities and operating models, while tax management methods remain manual, the staff at the commune and ward levels are limited, and the scale of revenue collection is not commensurate, failing to create fairness in contributions to the state budget and generating negative public opinion…

Recognizing the crucial importance of household business management in the task of collecting state revenue, the Ministry of Finance and the Tax Department have proactively implemented numerous measures to strengthen household business management, applying information technology and digital transformation in each stage of tax management for household businesses, thereby achieving positive changes. Specifically, the Household Business Reform Project contributes to strengthening state management in general and tax management in particular for household businesses in 2025 and subsequent years.

The entire country is currently in the midst of a 60-day campaign to transition from the lump-sum tax model to the declaration-based tax model. Since the beginning of November, the tax department of Dong Nai province has focused its human resources on implementing this campaign.

The goal is to complete the review of business households by December 20th.

As of December 11th, 100% of household businesses have been surveyed. The province currently has over 105,000 household businesses, of which over 99,700 were subject to lump-sum tax before the survey. Only over 5,500 households are now using the tax declaration system. Based on the new regulations, the total number of household businesses eligible to switch from lump-sum tax to tax declaration (with annual revenue exceeding 100 million VND) is nearly 48,900.

Evaluating the achievements in household business management over the past period, Head of Tax Department Nguyen Toan Thang said: The tax sector has proactively coordinated with functional agencies, focusing on disseminating information about policies and tax conversion campaigns through local media, while also promoting awareness on the provincial People's Committee website; social media platforms (Zalo, YouTube, fanpage); publications, leaflets, billboards, documents; eTaxMobile… Simultaneously, it has coordinated communication with 8 solution providers and 4 banks to disseminate information, provide support, and answer questions; provided mobile support at 67 traditional markets with nearly 4,000 household businesses participating; and organized conferences to guide electronic tax declaration and the use of eTaxMobile…

Tax Department No. 9 conducts training for taxpayers in Loc Ninh commune, Dong Nai province. Photo: Ngoc Lien.

Thanks to the efforts of tax authorities and service providers, by December 11, 2025, the total number of household businesses that have converted or committed to converting from lump-sum tax to declaration tax reached over 28,600, including 461 households that converted into enterprises; 100% of households with revenue exceeding 500 million VND/year declare taxes, and nearly 54% of household businesses with revenue from 100-500 million VND/year declare taxes. Continuing to build on these achievements, the Dong Nai tax sector aims to complete the review by December 20, 2025 at the latest, ensuring that 100% of household businesses with revenue from 100-500 million VND/year have committed and have sufficient documentation to declare taxes.

According to Nguyen Toan Thang, Head of the Dong Nai Provincial Tax Department: "During the implementation process, many difficulties arose. However, the Dong Nai Provincial Tax Department considers this a crucial political task that requires concerted effort to complete. Therefore, in addition to guiding taxpayers on tax declaration; providing guidance on documents, accounting records; how to use invoices, pay taxes, and report..., the tax sector is also developing a plan to review taxpayers, monitor tax declarations and payments, use invoices and documents, combat tax evasion, and handle violations by household businesses in 2026. Along with that, we will regularly review taxpayers below the threshold and those not yet under tax management to manage and collect taxes, combat tax evasion, create a healthy and fair business environment, contribute to effective household tax management, and increase state budget revenue."

To support the tax declaration process for household businesses, the Dong Nai Provincial Tax Department has developed a post-conversion support plan with practical solutions such as: coordinating with solution providers (VNPT, Viettel, Softdream, Kiot, Misa, etc.) and banks (Vietcombank, Agribank, Lpbank, etc.) to support, guide, and resolve issues after the conversion and during the implementation process.

Ngoc Lien

Source: https://baodongnai.com.vn/kinh-te/202512/phan-dau-den-ngay-20-12-2025-100-ho-kinh-doanh-co-doanh-thu-tu-100-500-trieu-dongnam-du-dieu-kien-khai-thue-c9908a2/