Base tax 1 supports business households to convert tax models

On November 12, Dak Lak Province's Basic Tax Department 1 launched the 60-day peak plan to convert the tax management model from the lump-sum method to the declaration method for business households.

Dak Lak Province's Tax Department 1 said that, implementing the Project "Converting the model and method of tax management for business households when eliminating lump-sum tax", from January 1, 2026, the lump-sum tax collection method will be completely terminated, all business households will be transferred to management by the declaration method, and business households will self-declare and self-pay taxes.

According to that roadmap, from November 1 to December 30, 2025, the unit will implement a peak period of converting the tax management model from the lump-sum method to the declaration method for 3 groups of business households: business households with total annual revenue of less than 200 million VND, business households with total annual revenue from 200 million VND to 3 billion VND and business households with total annual revenue from 3 billion VND or more.

Support for business households at the Tax Department headquarters of Dak Lak province.

To support taxpayers, from November 12 to 14 and from November 17 to 19, 2025, Dak Lak Provincial Tax Department 1 will coordinate with electronic invoice solution providers and local banks to organize 4 centralized support points.

The locations supporting taxpayers are: Dak Lak Province Tax Hall 1 (No. 90 Ngo Thi Nham, Tan An Ward); Buon Ma Thuot Ward Political Center (No. 16 Nguyen Van Troi, Buon Ma Thuot Ward); Krong Ana Commune One-Stop Shop and Dray Bhang Commune People's Committee Headquarters (Kim Chau Village, Dray Bhang Commune).

Here, tax authorities, electronic invoice providers and banks will directly guide business households to convert tax calculation methods, register electronic tax accounts, register bank accounts and register to use electronic invoices, electronic invoices generated from cash registers.

Taxpayer support point at Buon Ma Thuot Ward Political Center.

In addition to propaganda and support for taxpayers, the tax authority also recommends that individuals and business households seriously study and prepare to apply the new declaration method: self-declaration and self-payment of taxes from January 1, 2026, associated with the retention of accounting documents and books, the use of electronic invoices and electronic invoices generated from cash registers according to regulations, ensuring honest, accurate and timely declaration.

Source: https://baodaklak.vn/kinh-te/202511/thue-co-so-1-ho-tro-ho-kinh-doanh-chuyen-doi-mo-hinh-thue-f0308c8/