Implement the correct roadmap for converting tax management methods

In order to continue improving the effectiveness of tax management, creating development momentum for the private economic sector in accordance with the Party and State's policies; and at the same time ensuring the roadmap to completely end the form of lump-sum tax collection and switch to the declaration method for business households in the province by January 1, 2026, the Provincial People's Committee has just issued a directive requiring agencies, units and localities to properly implement related contents.

Tax officers of Ha Tinh province propagate and support business households in Ha Tinh market to implement the conversion from lump-sum tax payment to declaration.

Accordingly, Ha Tinh Provincial Tax Department is in charge of developing and implementing a roadmap for converting tax management methods for business households and individuals in the province in accordance with the project issued with Decision No. 3389/QD-BTC dated October 7, 2025 of the Ministry of Finance . Closely following the goal of completely ending tax collection by the lump-sum method by January 1, 2026, converting 100% of business households to tax management by the declaration method. The Provincial Tax Department is responsible for guiding the affiliated tax agencies to review and classify all business households that are paying lump-sum tax to have a suitable conversion plan; prioritizing large-scale business households to convert first, ensuring the conversion is completed for all taxable business households within the prescribed time frame.

Strengthen propaganda and guidance for business households to implement the declaration method. Coordinate with mass media agencies to provide complete and timely guidance documents, "hand-holding" taxpayers on the registration and tax declaration process according to the new method. Organize training programs and provide direct support in key areas (markets, concentrated business streets, areas with many business households, etc.) to ensure that 100% of business households understand the policy and voluntarily switch to household declaration. At the same time, announce a hotline and arrange permanent staff (including outside of office hours) to answer and handle 100% of business households' problems during the conversion process.

Direct the development of coordination regulations between the tax base and the People's Committees of communes and wards on tax management for business households and individuals after the abolition of lump-sum tax to ensure compliance with regulations and in accordance with the actual situation. Arrange competent and responsible staff to provide full and timely guidance for business households and individuals to comply with legal regulations when converting to the new tax payment model. Call on technology organizations and enterprises in the area to create maximum conditions for business households and individuals to access modern, convenient, high-quality, easy-to-use, and reasonably priced technology software, creating a premise for the implementation of the abolition of lump-sum tax from 2026 according to the Party and State's policies. Coordinate with local organizations and associations to promote propaganda and mobilize business households to properly implement the new tax policy. Closely coordinate with units and localities in tax management for business households.

Department of Finance Coordinate with Ha Tinh Provincial Tax Department to study financial support options for business households and 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 generated from cash registers, so that taxpayers can ensure the conditions for implementation according to the Prime Minister's direction in Official Dispatch No. 88/CD-TTg dated June 12, 2025. Monitor the budget collection situation for the business household sector during the transition period; coordinate with Ha Tinh Provincial Tax Department to analyze and evaluate the impact of the elimination of lump-sum tax on the provincial budget revenue; promptly report and propose to the Provincial People's Committee measures to balance the budget in case of major fluctuations, ensuring that there is no interruption in the State budget revenue due to the conversion of tax collection methods for business households.

Preside and coordinate with Ha Tinh Provincial Tax Department and People's Committees of communes and wards to promote and encourage qualified business households to develop into enterprises. Strengthen guidance on business registration procedures for business households that need to change their model; coordinate to reform administrative procedures, create favorable conditions, shorten the process, and save costs when business households register to convert to enterprises. Advise on the implementation of preferential and supportive policies for business households converting into enterprises in accordance with current laws. Coordinate and widely disseminate preferential policies on taxes and fees for business households when converting to small and medium enterprises to encourage business households to boldly expand their scale, convert into enterprises, and develop sustainable production and business.

The provincial police coordinate with Ha Tinh Provincial Tax Department in standardizing tax codes of business individuals, ensuring the unified use of personal identification codes (citizen identification numbers) as tax codes according to a common roadmap. Develop a mechanism for connecting and exchanging data between tax authorities and police agencies to closely monitor business activities of households and individuals in the area, promptly detecting cases with signs of high tax risks. Coordinate with tax authorities in the fight against and handling violations of tax laws; support the security and safety of the information technology system and database of tax authorities against risks of cyber attacks, data theft or falsification, contributing to maintaining the security, transparency and reliability of the electronic tax management system; send officers to participate in interdisciplinary inspection teams when requested.

The State Bank of Vietnam, Region 8 Branch, directs credit institutions and commercial banks in the area to create favorable conditions for business households to access banking services to fulfill tax obligations; guide and encourage business households to open payment accounts at banks and use electronic banking services to pay taxes electronically quickly and accurately. Coordinate with the Provincial Tax Department to deploy non-cash payment solutions in tax payment, integrate tax payment utilities on banking applications to help business households pay taxes anytime, anywhere. Direct and guide commercial banks and credit institutions to coordinate with tax authorities in exchanging and providing information and transaction data of business households when legally requested, serving tax management; at the same time, strengthen monitoring of credit institutions' activities to promptly detect suspicious transactions related to tax evasion, money laundering, etc. and inform competent authorities for handling according to regulations.

People's Committees of communes and wards Responsible for organizing and seriously implementing the policy of converting tax management methods for business households and individuals in the area. Directing affiliated units to closely coordinate with the local tax authority to conduct a general review of business households in the area, classifying them by revenue and industry; making a list of business households subject to conversion of tax payment methods to coordinate with tax authorities to mobilize and guide tax declaration in accordance with regulations; proactively converting the model of the Commune and Ward Tax Advisory Council (established under the previous lump-sum tax management method) to a new coordination mechanism with tax authorities according to the Coordination Regulations.

Coordinate with the local tax authority in developing and signing coordination regulations, ensuring clear division of responsibilities and regular two-way communication mechanisms between local authorities and tax authorities. At the same time, support tax authorities in urging, collecting evidence to verify, and handling business households that intentionally do not comply with tax obligations according to the law. Strengthen propaganda work at the grassroots level through the radio system, bulletin boards, activities of residential groups and mass organizations to raise awareness of members and people, especially small traders, representatives of households and individuals doing business about the new tax policy; mobilize business households to change the form of tax payment and encourage large business households to convert to enterprises. Timely resolve difficulties and problems of business households in the conversion process according to regulations to create favorable conditions for households to stabilize production and business.

Provincial departments, branches, sectors and units, based on their assigned functions, tasks, scope of management and authority, proactively coordinate with Ha Tinh Provincial Tax Department and People's Committees of communes and wards to implement tasks related to converting tax management methods for business households. The general goal is to mobilize the combined strength of agencies and units to provide maximum support to business households in the conversion process, ensuring that all eligible business households self-declare and self-pay taxes according to actual revenue from January 1, 2026...

Source: https://baohatinh.vn/thuc-hien-dung-lo-trinh-chuyen-doi-phuong-phap-quan-ly-thue-post299431.html