Tax Base 6 and Base 8 support business households to convert their tax model from lump-sum tax to declaration.

Tax officials of 6 localities in Tuyen Quang province propagate and directly support business households to convert from lump-sum tax to declaration. Photo: Thuy Nga

Currently, the 6th Tax Department is managing more than 3,600 business households; of which, about 16% of business households with revenue of over 200 million VND have switched to paying taxes by declaration method. To achieve the goal of comprehensive transformation, the 6th Tax Department has implemented many support activities; focusing on extensive propaganda so that 100% of business households understand the policy and voluntarily switch from lump-sum tax to declaration. Support teams will come to the business establishments to help taxpayers complete registration and declaration operations on the system; guide electronic declaration, issue eTax accounts, install eTax Mobile application, advise on tax policies and free accounting software, electronic invoices...

The Tax Department of 8 Tuyen Quang Province has coordinated with the People's Committees of communes, associations and unions in the locality to organize dialogue conferences and propaganda to business households and individuals in the area to implement the conversion from the contract method to the declaration method. This activity marks a fundamental transformation in the tax management method for business households, from the contract method to declaring and paying taxes according to actual occurrence, towards the goal of transparency, fairness and modernization of tax work.

Tax officers at Base 8 dialogue, answer questions and support taxpayers.

Tax officials have disseminated and implemented tax management for business households, abolished lump-sum tax, established an equal business environment between business households and enterprises, promoted administrative procedure reform on digital transformation, reduced costs, supported taxpayers, and at the same time raised taxpayer awareness to create conditions for private economic development. Converted from lump-sum tax to declaration method and ensured that 100% of business households grasped information about the termination of lump-sum tax and applied the declaration method based on actual revenue.

According to the plan, from January 1, 2026, the Tax sector will completely end the form of lump-sum tax collection, switching all business households to pay taxes by declaration method. The conversion not only helps transparency and fairness in tax obligations but also creates conditions for business households to access the modern business environment, towards professionalization and opportunities to expand the scale of operations.

Kim Tien - Thuy Nga

Source: https://baotuyenquang.com.vn/kinh-te/thuong-mai-dich-vu/202511/thue-co-so-6-va-co-so-8-ho-tro-ho-kinh-doanh-chuyen-doi-mo-hinh-tu-thue-khoan-sang-ke-khai-0461262/