High concentration on conversion from lump-sum tax to declaration

From January 1, 2026, business households (HKD) across the country will officially convert the form of tax payment from lump-sum tax to declaration based on actual revenue. This marks an important turning point in reforming the tax system, towards transparency, fairness and modernity, creating convenience for taxpayers, while improving the management efficiency of the Tax authority. Can Tho City Tax has been actively coordinating with relevant units to deploy many support solutions to facilitate HKD in the transition process.

Increased support

To concretize the Party and State's policy on promoting sustainable development of the private economic sector in the spirit of Resolution No. 68-NQ/TU dated May 4, 2025, the Ministry of Finance issued Decision No. 3389/QD-BTC dated October 6, 2025 approving the project "Converting the model and method of tax management for business households when eliminating lump-sum tax". The project aims that by January 1, 2026, 100% of business households will apply the method of self-declaration and self-payment of taxes, completely ending the lump-sum tax mechanism that has existed for many years.

Can Tho City Tax Officer guides businesses to install and use eTax Mobile application.

Along with localities across the country, Can Tho City Tax is focusing on drastically implementing the conversion of the model and method of tax management for business households according to the project of the Ministry of Finance. According to statistics of the City Tax, by the end of October 2025, the whole city had 65,442 business households; of which 57,271 households paid taxes by the lump-sum method. 4,518 business households have deployed electronic invoices generated from cash registers. In the past time, the Tax sector has collected and updated 100% of business households' information into the management system. This creates an important premise for classifying business households to guide and support business households in converting tax calculation methods and monitoring tax declaration revenue.

To ensure the elimination of lump-sum tax on schedule, the City Tax has developed a plan, established a steering committee and a working group to implement the model conversion, and set a target of completing the conversion of tax payment instructions for business households according to the new policy by December 31, 2025. Propaganda and support work is deployed synchronously with many flexible forms, suitable for each group of business households. The grassroots tax has established a support team, closely coordinating with the People's Committees of wards and communes, local police, residential groups, banks, network operators and electronic invoice service providers to implement the motto "hand-holding and guiding". In particular, attention is paid to supporting elderly households that are not yet proficient in technology in installing and using electronic invoices and the eTax Mobile application.

At the end of October, Can Tho City Tax Department signed a cooperation agreement with Viettel Can Tho - a branch of the Military Industry - Telecommunications Group to support business households in digital transformation and deploy electronic invoices. The two sides will coordinate to deploy, propagate, and guide business households in using electronic invoices with tax authority codes; support business households in accounting books according to the declaration method; and at the same time introduce and provide appropriate digital transformation service packages.

According to Lieutenant Colonel Nguyen Thanh Tam, Director of Viettel Can Tho, Viettel Can Tho is committed to accompanying the Tax sector in the digital transformation process, especially in the implementation of electronic invoices for business households. With modern technology infrastructure and a team of professional staff, Viettel will provide comprehensive solutions and support services, ensuring effective implementation.

Ensure correct route

The transition from a lump-sum tax mechanism to a declaration is an inevitable step for HKD to develop more sustainably, access credit, supply chains and formal business opportunities. When applying tax payment by the declaration method, HKD receives practical benefits such as increased transparency and professionalism, increased legal compliance and enhanced reputation with customers; limited risk of tax imposition, proactive management of tax obligations. Facilitate revenue and cost management, create conditions for borrowing and investment; promote HKD to improve management capacity, professionalize operations; provide accurate data for policy making.

Recently, the Tax Department issued Decision No. 3352/QD-CT 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". During the 60-day campaign, it is necessary to ensure that business households apply the method of self-declaration and self-payment of taxes from January 1, 2026 and ensure that 100% of business households have access to information and receive support from the Tax authority on the content of converting from lump-sum tax method to declaration method and converting from business households into enterprises. Tax units increase support and guidance for business households to ensure that 100% of subjects subject to applying electronic invoices generated from cash registers according to regulations must register and use them. The Tax authority announces a contact point (hotline) to support business households to promptly handle and answer 100% of business households' questions within 24 hours and is available 24/7. The Tax Department requires heads of tax agencies at all levels, especially the grassroots tax agencies, to assign quotas for households that need to be converted, deploy the use of electronic invoices from cash registers, and review data of provincial and municipal taxes...

Can Tho City Tax Department determined that the implementation of the project to convert the model from lump-sum tax to declaration for business households is not only a key task of the last months of 2025, but also a step to prepare the foundation for a modern and sustainable tax management model in the coming time. Can Tho City Tax Department strives to complete the conversion of the tax management model for business households in 2025, ensuring that business households are ready to declare and pay taxes electronically from January 1, 2026. Mr. Phan Tien Lan, Head of Can Tho City Tax Department, said: The Tax Department continues to expand cooperation with other units such as Vinaphone, MobiFone, Misa and other electronic invoice service providers to promote support work, ensuring the conversion takes place smoothly, synchronously and effectively. In addition, promote propaganda and guidance work so that business households clearly understand the benefits of the conversion; At the same time, mobilize maximum human resources and deploy drastic and effective campaigns.

The Tax Department recommends that individuals and businesses proactively update tax policies in a timely and complete manner to declare and pay taxes in accordance with regulations. In case of any problems related to the conversion of tax management models or methods when the policy abolishes lump-sum tax, please contact the tax authority directly for timely support and guidance.

Article and photos: T. TRINH

Source: https://baocantho.com.vn/tap-trung-cao-do-chuyen-doi-tu-thue-khoan-sang-ke-khai-a193751.html