Basic Tax 8: Efforts to collect budget revenue

With strong determination and flexible management solutions, the tax authorities of the eight provinces in Lam Dong have proactively reviewed revenue sources and promptly mobilized revenue into the state budget.

Tax base 8 supports business households in transitioning from lump-sum tax to declaration-based tax.

Proactively exploit revenue sources and stay close to the local area.

According to Tax Department No. 8, after excluding the allocated budget of enterprises managed by the Provincial Tax Department, which is 434.1 million VND, and the revenue from land use fees collected through auctions in the former Bac Binh and Tuy Phong districts, which is 140 million VND, the projected budget revenue for Tax Department No. 8 of Lam Dong province in 2025 is 215.9 million VND.

Mr. Tran Hung, Deputy Head of Tax Department 8, stated that from the beginning of the year, the unit had developed and allocated specific state budget revenue estimates for communes and units with revenue sources. They regularly monitor, analyze, and forecast revenue monthly, quarterly, and annually to promptly advise on appropriate management solutions. As of December 22, 2025, the total budget revenue managed by Tax Department 8 was 257,322 million VND, reaching 119.2% of the assigned estimate.

In terms of revenue structure, several revenue sources performed well, exceeding the projected targets, such as: the non-state economic sector at VND 67,340 million, reaching 116.1% of the target; personal income tax at 151.8%; registration fees at 123.5%; and land use fees at 138%. Revenue collection by tax category in all 11 communes met or exceeded the targets, with many localities significantly surpassing their targets, such as Vinh Hao, Phan Ri Cua, Lien Huong, Song Luy, Luong Son, and Hong Thai. It is estimated that for the whole year of 2025, total revenue will reach approximately VND 280,000 million, reaching 129.6% of the target; of which, revenue from taxes and fees is estimated at VND 240,000 million, reaching 129.1% of the target.

Promoting digital transformation and managing tax debt.

Tax Department 8 focuses on innovating tax policy dissemination in a modern way, tailored to each taxpayer group. In particular, the "60-day intensive campaign to transition from lump-sum tax to declaration-based tax for business households" coordinated with network operators and organizations, conducting 10 training sessions to support and implement the new tax policy of abandoning lump-sum tax and switching to declaration-based tax for business households in Lien Huong, Vinh Hao, Phan Ri Cua, Bac Binh, and Luong Son. To date, data entry into the tax management system has been largely completed, ready to officially switch all lump-sum tax-based business households to declaration-based tax according to regulations from January 1, 2026. Currently, 4,869 tax returns have been registered to switch to the declaration-based tax payment method and will be filed in January 2026.

Simultaneously, the unit strengthened tax debt management. In 2025, it issued 220,026 tax debt notices and 24 enforcement decisions totaling 18,423 million VND. As a result, 3 businesses paid 1,087 million VND and the enforcement decisions were revoked. Additionally, 9 notices of temporary travel bans were issued with a total tax debt of 1,353 million VND. The results showed that 15,787 million VND of the previous year's debt was collected (11.1%), while 74,713 million VND of the debt incurred during the year was collected (66.6%).

Regarding electronic invoices generated from cash registers, the entire managed area has 121 businesses eligible for implementation, of which 115 businesses have registered to use it, accounting for 95%.

According to Mr. Tran Hung, in the coming period, Tax Department No. 8 will continue to closely coordinate with the People's Committees of the communes, focusing on directing and managing budget revenue collection, strengthening debt management and tax debt enforcement. They will closely monitor revenue collection progress, evaluate and analyze each locality, each revenue area, and each tax category to develop timely revenue collection management plans. At the same time, they will continue to review potential revenue sources, minimize revenue losses, strengthen the management of land-related revenues, and strive to complete and exceed the 2026 budget revenue target as assigned by the sector.

Source: https://baolamdong.vn/thue-co-so-8-no-luc-thu-ngan-sach-416485.html