Accelerating the model conversion from lump-sum tax to declaration

The Tax Department has just signed and issued Decision No. 3352/QD-CT on directing units in the entire tax sector to focus on implementing the plan "60 peak days of converting the model from lump-sum tax to declaration for business households". This is a particularly important campaign of the tax sector to implement the major policy of the Party and State on promoting the sustainable development of the private economic sector in the spirit of Resolution No. 68-NQ/TW of the Politburo.

The Tax Department said that the content of Decision 3352/QD-CT specifies the timely and unified implementation nationwide in the spirit of the Project "Converting tax management models and methods for business households when eliminating lump-sum tax" issued with Decision No. 3389/QD-BTC dated October 6, 2025 of the Minister of Finance . The scope of implementation of Decision 3352/QD-CT is nationwide and focuses on grassroots tax units, focusing on implementation in areas with many lump-sum households such as: Traditional markets, commercial streets, areas with many accommodation businesses...

Tax officials guide business households to convert from lump-sum tax to declaration model. Photo: HUY HUNG

The implementation period of Decision 3352/QD-CT is 60 days, starting from November 1, 2025 to December 30, 2025. Accordingly, from January 1, 2026, households that are calculating taxes by the lump-sum method will switch to the declaration model (or choose to step up to small and medium enterprises - with many tax incentives according to current regulations). This is a transition for the household business system in Vietnam.

In addition, the Tax Department also directed the Tax sector's professional units to focus on developing and perfecting technical infrastructure, data systems and electronic management tools, synchronously connecting tax authorities and taxpayers to ensure that taxpayers can carry out registration, declaration and tax payment procedures "1 touch". At the same time, deploy direct and online support programs and coordinate with local authorities to organize programs and mobile support points at traditional markets, commercial streets, etc. to support business households in converting, implementing the motto "holding hands to show work" and answering directly.

The Tax Department requires that, during the 60-day campaign, it 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 as well as converting from business households into enterprises.

Tax officials guide business households to convert from lump-sum tax to declaration model. Photo: HUY HUNG

The Tax Department noted that tax agencies must 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 must register and use them.

In addition, during the 60-day campaign, tax authorities at all levels must ensure that 100% of business households carry out tax procedures electronically in a convenient and easy manner. At the same time, tax authorities at all levels must announce a contact point (hotline) to support business households in timely handling, answering 100% of business households' questions within 24 hours and must be available 24/7.

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Source: https://baolaocai.vn/tang-toc-chuyen-doi-mo-hinh-tu-thue-khoan-sang-ke-khai-post885895.html