Thanh Hoa speeds up support for people to change tax declaration methods

From November 1 to December 30, 2025, Thanh Hoa Provincial Tax Department will carry out a peak campaign to support people in converting the model from lump-sum tax to declaration for business households.

Implementing the Project on converting the business household tax management model (Decision No. 3389) approved by the Ministry of Finance , from 2026, business households will no longer apply the current lump-sum tax but will switch to the declaration form. Thus, 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 business household system in the province and nationwide.

The campaign "60 days of action - Substantive transformation - Elevating business households to declare, be transparent and modern" is deployed nationwide and 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 dated May 4, 2025 of the Politburo . The Provincial Tax Department is determined to implement the goal of substantially transforming the tax management model from the lump-sum method to declaration for business households according to the guidance of the Tax Administration Law No. 38/2019/QH14; Resolution 68-NQ/TW, Resolution 198/2025/QH15 and other legal regulations.

Thanh Hoa speeds up support for people to change tax declaration methods

The content of Decision No. 3352/QD-CT of the Tax Department aims to specify 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 together with Decision No. 3389/QD-BTC dated October 6, 2025 of the Minister of Finance.

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). The goal is that 100% of business households that are required to use electronic invoices generated from cash registers must register and use them in accordance with regulations; 80% of business households in areas with difficult economic conditions and 100% of business households in the remaining areas install and use the Etax Mobile application; 100% of business households with revenue of 1 billion VND/year or more will complete the conversion to the declaration method before November 30, 2025; ready to convert all business households from lump-sum tax to declaration before January 1, 2026...

To achieve this result, Thanh Hoa Provincial Tax Department issued Plan No. 3333KH-THO dated November 4, 2025 with the goal of raising awareness, responsibility and initiative of taxpayers in fulfilling tax obligations through the application of information technology. Improve the efficiency of tax management, remove difficulties and obstacles to create consensus among taxpayers. At the same time, direct professional departments and grassroots tax teams to focus highly on developing and perfecting technical infrastructure, data systems and electronic management tools, synchronous connection between tax authorities and taxpayers to ensure that taxpayers can carry out registration, declaration and tax payment procedures. Tax officials are assigned the task of not only guiding and supporting, but also urging households to complete registration, declaration and electronic tax payment. For households that deliberately delay despite being instructed many times, the tax authority will handle according to regulations.

Thanh Hoa speeds up support for people to change tax declaration methods

According to statistics, Thanh Hoa province currently has 92,521 business households, of which 2,335 households have paid taxes by the declaration method, 31,684 business households have to pay taxes by the lump-sum method, 58,502 business households with revenue of 100 million or less do not have to pay taxes, about 2,031 households have registered to use electronic invoices generated from cash registers. The conversion from lump-sum to declaration is a big step forward to create a more efficient, transparent and fair economy, encouraging the private economy to develop strongly. With the motto of always accompanying taxpayers, Thanh Hoa Provincial Tax will accompany and support the provision of complete and timely information for individual business households to comply with the provisions of the law. Thereby contributing to creating a more transparent and fair business environment, encouraging the private economy to develop strongly and sustainably.

Benefits of filing taxes using the filing method

-Improve transparency and professionalism. Switching to tax payment by declaration method helps business households operate more transparently and professionally. Business households will make monthly or quarterly tax declarations based on clear accounting books, invoices and documents. This helps to record revenue and expenses accurately, in compliance with accounting and tax laws...

- Limit the risk of being taxed. Business households are proactive in paying taxes when they can self-declare and self-determine the amount of tax payable without being affected by the previous year's revenue and the fixed rate determined by the tax authority.

-Fully declaring books helps business households easily demonstrate revenue, expenses and profits clearly to banks or partners. Thanks to that, the process of borrowing capital or mobilizing additional investment sources becomes more convenient. At the same time, compliance with accounting requirements also creates favorable conditions for branch expansion or searching and cooperating with new business partners.

- Switching to revenue declaration methods, using electronic invoices, managing cash flow through accounts... is also a positive way for business households to upgrade their management capacity, professionalize their operations and move towards converting into formal enterprises. From there, they can access capital, participate in large supply chains and develop more sustainably.

-When switching to the tax calculation mechanism based on actual revenue declaration and electronic invoices, the management agency will have a clear, comprehensive, accurate and transparent picture of the business activities of this sector. From there, the State will have enough basis to build policies to support and develop the private economy in a substantial way, instead of just relying on estimates, feelings or modeling lacking input data.

Khanh Phuong

Source: https://baothanhhoa.vn/thanh-hoa-tang-toc-ho-tro-nguoi-dan-chuyen-doi-phuong-thuc-ke-khai-thue-267718.htm