Tax base 2: Efforts to support household businesses

More than halfway through the "60-day intensive campaign to transition from lump-sum tax to declaration-based tax," the support for household businesses at Tax Office 2 has seen many positive changes. Currently, the unit continues to focus on guiding household businesses to familiarize themselves with the new process; at the same time, resolving obstacles and difficulties to prepare for the roadmap to abolish lump-sum tax from January 1, 2026.

Helping households access technology

Last weekend, at the product experience fair supporting household businesses in sales, electronic invoicing, and tax declaration, hundreds of household businesses received detailed guidance and directly participated in testing equipment and software from tax officials and technology solution providers. Of these, more than 400 household businesses installed the eTax Mobile application, registered electronic tax accounts, registered digital signatures and bank accounts, and practiced the process of issuing electronic invoices.

Tax officials at facility 2 guided business households in understanding the conversion process and tax declaration procedures.

Mr. Doan Manh Toan, owner of Minh Tu nutritious porridge shop (Nha Trang ward), said he participated in the fair to better understand the transition from lump-sum tax to declaration tax. Previously, his business paid a lump-sum tax of about 800,000 VND/month. When switching to declaration tax, he needs to update his knowledge of the software, the process of issuing electronic invoices, and related costs. Mr. Toan has submitted his conversion application and is considering investing in equipment with an estimated cost of over 10 million VND. “I determined that the transition from lump-sum tax to declaration tax is inevitable, so I registered early to receive thorough guidance and avoid being caught off guard when implementing it. After the consultation, I have grasped the basic declaration process and plan to implement it myself, seeking support from solution providers or the tax authorities when needed,” Mr. Toan shared.

In addition to providing support at the fair, Tax Office Branch 2 also deployed staff to assist business owners directly at its headquarters, and visited individual shops and grocery stores to provide direct guidance on declaration procedures, application installation, and the issuance and submission of electronic invoices. These activities aim to help business owners familiarize themselves with the new tax management method and minimize confusion during the transition.

Within the framework of the "60-day intensive campaign to transition from lump-sum tax to declaration-based tax," Tax Office 2 organized 15 outreach conferences, providing guidance and distributing materials to over 12,000 households; and established Zalo groups by area with over 10,000 participating households to ensure timely information updates. To date, 870 out of 976 households have registered to use electronic invoices generated from cash registers, achieving 89% of the plan. Notably, 249 households have proactively registered to switch to the declaration-based tax method from December 1, 2025, to receive early guidance, demonstrating their agreement with the overall policy.

Small business owners still have concerns.

Among the household businesses affected by the transition from lump-sum to declaration-based taxation, small-scale traders, the elderly, and those lacking equipment and technology face the most difficulties.

Tax officials at facility 2 explained in detail to the business owner the transition to tax declaration.

Despite being a small business owner with an income of less than 500 million VND per year, when she learned that Tax Office No. 2 was organizing a fair to showcase products supporting household businesses in selling goods, issuing electronic invoices, and filing taxes, Ms. Nguyen Thi Lai (68 years old), who sells sugarcane and sugarcane juice on the sidewalk near Dam Market, still came to learn more. Ms. Lai said: “In recent days, I have been very worried about the requirement for all household businesses to switch to the electronic invoice system when selling goods. Due to my age and lack of technological expertise, I wondered if small business owners like me are required to use the equipment and applications, especially when my selling point doesn't have space to place such equipment. Therefore, I came to the fair to learn more about the declaration process.” Besides worrying about the cost of investing in equipment, Ms. Lai also worried about making mistakes or incorrect declarations leading to tax violations. Although she had a basic understanding of the regulations, Ms. Lai still hoped for continued support to ensure compliance with the rules and protect the rights of small-scale household businesses.

Ms. Lai's story reflects the common sentiment of many small business owners today. Mr. Nguyen Duc Toan, Head of Tax Office 2, stated: “The purpose of business registration is to increase transparency in business operations. Therefore, the Tax Department clearly defines its responsibility to support business owners, proactively listen to their concerns, and provide timely assistance, especially to small businesses and those severely affected by the floods. In the coming time, Tax Office 2 will continue to review all businesses under its management; strengthen communication through conferences, local radio broadcasts, and mobile outreach; and focus on businesses with revenue within the taxable threshold to guide them in switching to electronic invoice registration. Once official regulations are issued by the Government and the Ministry of Finance , the unit will organize specialized conferences to provide comprehensive guidance on the process, helping business owners feel confident in implementing it.”

In Tay Nha Trang ward alone, many households had to temporarily suspend business to clean up after the floods. With damaged goods and a lack of capital for reinvestment, many households applied for temporary closure or even permanent closure. Given this situation, the leadership of Tax Office 2 directed the taxpayer management teams to review and identify difficulties, compile a list of households lacking capital, and coordinate with banks to offer loan policies to support these households during this challenging period.

Khanh Ha

Source: https://baokhanhhoa.vn/phat-trien-kinh-te-tu-nhan/202512/thue-co-so-2-no-luc-ho-tro-ho-kinh-doanh-cc621d3/