Strengthening tax management for business households and individuals

The People's Committee of Ha Tinh province has just issued Directive No. 07/CT-UBND on strengthening tax management for households and individuals doing business in Ha Tinh province.

Business activities on Facebook, TikTok, YouTube... are being strengthened by Ha Tinh authorities.

To strengthen tax management for business households and individuals as requested by the Ministry of Finance in Official Dispatch No. 3987/BTC-CT dated March 31, 2025, in conjunction with continuing to effectively implement the Project "Developing applications of population data, identification and electronic authentication to serve national digital transformation in the period 2022-2025, with a vision to 2030", the Chairman of the Provincial People's Committee requests directors (heads) of departments, branches, sectors, People's Committees of districts, cities, towns, economic organizations and business households and individuals in the area to seriously implement the following contents:

Tax Department Region XI:

Seriously and effectively implement Document No. 565/CT-NVT dated April 11, 2025 of the Tax Department on strengthening the implementation of tax management solutions for business households; promote the implementation of electronic invoices generated from cash registers; at the same time, continue to resolutely implement the directive documents on tax management for business households that the Tax Department/General Department of Taxation and the Provincial People's Committee have issued in the past time.

Take the lead in coordinating with departments, branches, sectors and localities to strengthen the implementation of measures to combat tax losses, ensure full management of actual business households operating in the area, strictly and fully manage taxes related to business households, taxable revenue and tax amounts paid to the state budget, and limit tax arrears.

Mobilize and guide taxpayers to pay taxes without using cash, focusing on solutions on applying information technology in the management process; publicize and make transparent tax management information on the Business Household Digital Map function and functions of the eTax Mobile application (declaration, payment of taxes, electronic fees on mobile devices).

Coordinate with the Provincial Youth Union to organize propaganda activities, guide the installation and use of eTax Mobile through activities during the peak month of the Central Youth Union, especially activities with the theme of digital transformation, implementing the movement "Digital Education for the People".

Advise and improve the operational efficiency of the Steering Committee for the implementation of electronic invoices and electronic invoices generated from cash registers in the province according to Decision No. 2515/QD-UBND dated November 1, 2024 of the Provincial People's Committee. Research and propose to competent authorities to have a financial support plan for households and individuals doing business that are still having difficulties in applying the electronic invoice solution generated from cash registers due to not meeting the conditions on information technology infrastructure and solutions for issuing electronic invoices from cash registers, so that taxpayers can ensure the conditions for implementation.

Actively review and standardize tax registration information of business owners to ensure synchronization of tax data with the national population database, moving towards using personal identification codes instead of tax codes according to the Project on developing applications of population data, identification and electronic authentication to serve national digital transformation in the period 2022-2025, with a vision to 2030.

Continue to effectively implement Decision No. 2850/QD-UBND dated December 11, 2024 of the Provincial People's Committee promulgating the Project to improve the effectiveness of management and combat state budget losses in Ha Tinh province for the period 2025 - 2030 and the following years; carry out anti-revenue loss topics for sectors and fields; build and organize the implementation of topics on exploiting revenue sources by sectors and fields for sectors and fields assessed to have revenue potential.

Strengthen regular and unscheduled inspections and supervision of tax management for business households in districts and cities and tax consultancy activities in communes, wards and towns. Strictly handle civil servants who do not follow the correct management processes and procedures, collude with taxpayers to reduce the amount of tax payable, causing loss to the state budget.

Provincial departments, branches and sectors :

Departments, branches and sectors according to their functions and tasks:

Coordinate with tax authorities to manage taxes for business households and individuals to ensure feasibility, suitability, and compliance with policies and ensure that the total revenue from business households and individuals is not lower than the estimate assigned by the Provincial People's Council; propagate and mobilize 100% of civil servants, public employees and employees in the unit to install and use the eTax Mobile application in performing tax and fee obligations (Non-agricultural land use tax, Personal income tax, Registration fee...).

Coordinate with tax authorities in reviewing and developing a plan to deploy electronic invoice solutions generated from cash registers for businesses operating in the fields and industries of direct retail to consumers, including: food and beverage, restaurants, hotels; retail of goods (shopping malls, supermarkets, retail of consumer goods); retail of modern medicine; entertainment services, tourist ticket sales, road passenger transport, cosmetic services; gold trading; golf course services, cable car services, gasoline, road fees; Urge business establishments, including households and individuals doing business as prescribed in Clause 1, Article 51 of the Law on Tax Administration No. 38/2019/QH14 with annual revenue of 1 billion VND or more, to apply the electronic invoice solution generated from cash registers as prescribed in Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government amending and supplementing a number of articles of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents.

Strengthening the sharing and connection of information and databases related to the management of households and business individuals, synchronizing and standardizing databases between departments and branches according to population management data in Project 06 of the Government and helping tax authorities manage taxes closely to the actual business situation in the area, contributing to creating an equal and healthy business environment.

Strictly handle according to authority and coordinate with competent authorities to handle violations of tax laws, business conditions and related specialized laws.

Department of Industry and Trade : Connect, provide relevant information, coordinate with tax authorities in tax management for individuals engaged in e-commerce activities.

Direct the market management force to coordinate with the tax management agency to strengthen the dissemination of legal regulations on trading of goods and commercial services in the market and other fields according to the provisions of law; coordinate the inspection and handling of business households in the area in the fields of price, origin, source, quality of goods, food safety to promptly detect and prevent acts of trading in smuggled goods, trade fraud, production and trading of counterfeit goods, poor quality goods, goods of unknown origin, origin, not ensuring food safety, goods infringing intellectual property rights, and violations of price listing.

Department of Science and Technology : Connect and provide relevant information to tax authorities for individuals directly involved in or related to the management, provision and use of Internet services, online information and online games.

Department of Construction : Providing information related to tax management for individuals operating in the field of freight and passenger transport; providing journey data for means of transport at the request of tax authorities; receiving, processing and resolving means of transport business showing signs of violating transport business conditions and tax laws as transferred by tax authorities.

Department of Health : Coordinate with tax authorities in connecting and providing information of pharmaceutical businesses, medical examination and treatment facilities, cosmetic services, etc.

Department of Finance : Directs and guides specialized agencies to coordinate with tax authorities in carrying out procedures for granting/revoking business registration certificates, investment registration certificates and other registration certificates of taxpayers under the one-stop mechanism.

Coordinate with tax authorities and relevant units and localities to advise the Provincial People's Committee to submit to the Provincial People's Council to adjust detailed revenue estimates for localities in conjunction with the plan to rearrange administrative units, ensuring that the total assigned amount is not lower than the number of state budget collection tasks in 2025 assigned and is consistent with the situation and practical conditions of each locality.

Coordinate with tax authorities to research and advise on financial support plans for households and business individuals who are still having difficulty applying the electronic invoice solution generated from cash registers due to not meeting the requirements on information technology infrastructure and electronic invoice issuance solutions from cash registers, so that taxpayers can ensure the conditions for implementation.

Provincial Statistical Office : coordinate with tax authorities to provide database and detailed statistical survey results for business households in the area; direct district, city and town statistical agencies to closely coordinate with tax authorities in statistical surveys of business households and individuals in the area.

Provincial Police : Strengthen the investigation and handling of tax law violations. Coordinate with relevant agencies in investigating information showing signs of law violations according to the provisions of Joint Circular No. 01/2017/TTLT-BCA BQP-BTC-BNN&PTNT-VKSNDTC dated December 29, 2017 regulating the coordination between competent agencies in implementing a number of provisions of the 2015 Criminal Procedure Code on receiving and handling denunciations and reports of crimes, and recommendations for prosecution.

Support and exchange information with tax authorities in the fight against tax crimes, including some fields and industries with potential risks of tax loss (e-commerce business activities on digital platforms such as Facebook, Zalo, TikTok, YouTube, transportation, pawnshops, accommodation services, etc.).

Directing the functional forces to collect information of organizations and individuals operating in the field of e-commerce that have generated revenue and income but have not declared and paid taxes according to regulations; exchanging and coordinating with tax authorities to handle according to legal regulations. Providing information on security surveillance cameras, journey monitoring data of transport business units, list of car transport business units that have been handled for violations of transport business registration, violations of installing journey monitoring devices, and acts of not having a transport business license for tax authorities to manage taxes for these transport business households and individuals.

Directing functional forces and local police to coordinate and share information with tax authorities on individuals renting houses and temporary residence registration of accommodation service businesses in the area. Coordinate with tax authorities to review and standardize tax registration information of business owners to ensure tax data synchronization with the national database 5 on population, moving towards using personal identification codes instead of tax codes according to Project 06 of the Government.

State Bank Region 8: Directs and guides credit institutions in connecting and providing information to tax authorities related to banking transactions of business households and individuals and coordinates with tax authorities to implement enforcement measures according to regulations; develops e-commerce payment systems and integrated e-payment utilities for widespread use in e-commerce models in the area.

Strengthen coordination, guidance and encouragement for taxpayers to use the Electronic Tax application on mobile devices (eTax Mobile) in transactions and payment of tax obligations to the state budget.

People's Committees of districts, towns and cities: Direct functional departments, People's Committees of communes, wards and towns to coordinate with tax authorities in the management of business households and individuals.

Specifically: Functional departments, People's Committees of communes, wards and towns coordinate with tax authorities to organize propaganda and dissemination of tax laws for business households and individuals. Promote propaganda, guidance and dissemination of basic digital skills for people and business households such as: looking up and responding to information about business households on the Business Household Digital Map, registering, declaring electronic taxes, paying taxes electronically through the National Public Service Portal, the Tax Department's Electronic Information Portal, electronic transaction channels of Banks and the Tax sector's eTax Mobile application.

Coordinate with commercial banks to launch a cashless payment movement in the management area with many forms of support for people to create a habit of cashless payment. - People's Committees of communes, wards and towns closely coordinate with tax authorities in regular management work in the area and enforce the implementation of administrative decisions on taxes.

The Finance Departments of districts, cities and towns coordinate with tax authorities in granting and revoking business registration certificates under the one-stop mechanism.

Departments and functional units share and provide information on educational facilities and individual housing construction activities licensed by the District People's Committee.

The Chairman and members of the Tax Advisory Council of communes, wards and towns are responsible for closely coordinating with tax authorities to include all business households and individuals in tax management; instructing business households and individuals to use electronic invoices, electronic invoices generated from cash registers, and declare and pay taxes; determining revenue and tax rates of business households and individuals paying taxes according to the lump-sum method in the area and urging business households and individuals to fully perform their obligations to the state budget according to regulations.

Provincial Fatherland Front Committee, socio-political organizations:

Coordinate with agencies and authorities at all levels to propagate, mobilize, supervise and support functional agencies in state management and tax management for business households; propagate the installation and use of eTax Mobile application in performing tax obligations; promptly detect and report business households violating tax laws to take timely handling measures.

The Provincial Youth Union coordinates with the Tax Department of Region XI to integrate the eTax Mobile application propaganda program with programs deployed by the Provincial Youth Union locally. Guide and support taxpayers to install and use the eTax Mobile application in fulfilling their tax and fee obligations.

Economic organizations (or individuals) transporting goods, collecting on behalf of others or cooperating in business; business households and individuals

Coordinate with the People's Committees of communes, wards, towns and tax teams in providing information on business households that are being organized for business cooperation to be included in tax management in accordance with regulations. - Transport units in the area shall provide a list of business households and individuals hiring units to transport goods and revenue collected on their behalf to the Tax Department of Region XI.

Business households and individuals are responsible for installing and using the eTax Mobile application in transactions, performing procedures for tax registration, tax declaration, and tax payment in accordance with regulations. Directors (Heads) of departments, branches, sectors, People's Committees at district, city, and town levels, relevant organizations and individuals are requested to strictly implement this Directive...

Source: https://baohatinh.vn/tang-cuong-quan-ly-thue-doi-voi-ho-ca-nhan-kinh-doanh-post287680.html