Recently, Hanoi City Tax Department organized a training conference and supported business households to convert their tax model from lump-sum tax to declaration and conversion into enterprises. The conference was held directly at Hanoi City Tax Department headquarters, and connected online to local Tax agencies. At the conference, the tax authority provided a lot of important information, including the regulation that from January 1, 2026, business households and individuals with revenue of VND 200 million/year or less do not have to pay value added tax and personal income tax, but still have to declare their revenue periodically to determine tax obligations.
Business households with annual revenue of 1 billion VND or more must use electronic invoices generated from cash registers or electronic invoices with tax authority codes. The tax authority also guides business households on how to register and use invoices generated from cash registers. Business households converting to enterprise models will have many support policies such as: Free consulting services; exemption from corporate income tax for 2 years from the date of taxable income; exemption from corporate income tax for 3 years from the date of first issuance of business registration certificate for small and medium enterprises. The tax authority also provides specific instructions on procedures and steps for converting to enterprises.
Right at the conference, many business households raised concerns about input invoices, how to handle inventory when converting, difficulties when using invoice software for the first time, etc. The opinions were specifically answered by the tax authority. Notably, to diversify the forms of propaganda and support, Hanoi City Tax invited a number of influential people on digital platforms to attend to spread information. In addition, the unit also regularly organizes dialogues with households and individuals with large revenues and with households and individuals doing business on e-commerce platforms.
To provide effective support, the unit divides business households into revenue groups: Group 1 has revenue from 200 million VND/year or less; Group 2 has revenue from 200 million VND to 3 billion VND/year; Group 3 has revenue over 3 billion VND/year. At the same time, business households are also classified by fields such as e-commerce, media, manufacturing or trading.
In addition to direct support, Hanoi City Tax also provides support through social networking platforms such as Zalo and Facebook. Hanoi City Tax also coordinates with solution providers to organize exhibition areas, introduce product and service packages for business households right at the headquarters. Many business households and individuals have experienced digital solutions and technologies , listened to introductions, advice, instructions, and compared service packages, from which they can choose solutions suitable for their scale, field, and specific activities...
In recent days, the Tax sector has launched the campaign "60 peak days of switching from lump-sum tax to declaration", taking place from November 1 to December 30, 2025, to ensure that business households apply the method of self-declaration and self-payment of taxes from January 1, 2026. Recently, the Hanoi People's Committee issued Document No. 5997/UBND-KT to the Propaganda and Education Committee of the City Party Committee; departments, branches, sectors and People's Committees of wards and communes on organizing the implementation of the conversion of tax management models and methods for business households and individuals when eliminating lump-sum tax in Hanoi.
Hanoi Tax Department believes that with the synchronous participation of all levels, sectors and effective coordination of relevant units, the transition from lump-sum tax to declaration and conversion to enterprises will achieve positive results. The goal is to support business households and individuals to convert smoothly and transparently, contributing to building a modern, fair tax system, serving taxpayers better and better.
Benefits of paying taxes by declaration method
Enhance transparency and professionalize business operations: Accurately recording revenue and expenses, complying with accounting and tax laws, helps make business operations more transparent and professional. At the same time, minimize legal risks, build a trustworthy image, and help attract more partners and customers.
Limit the risk of being taxed and be more proactive in financial management: Business households self-declare and determine the amount of tax payable based on actual occurrence, no longer depending on previous year's revenue or the fixed amount set by the tax authority. If facing difficulties, business households can declare according to the actual situation.
Promoting business model transformation towards formalization: Declaring actual revenue, using electronic invoices and managing cash flow through bank accounts motivates business households to improve management capacity, professionalize operations and prepare the premise to transform into small and micro enterprises.
Easy access to capital and expanded cooperation opportunities: By demonstrating financial transparency, revenue, costs and profits, business households can access credit, supply chains, preferential policies and projects to support local economic development. Compliance with the law is the basis for expanding scale or cooperating with large partners.
Contribute to building policies to support the private economy based on real data: When all business activities are transparently declared through actual revenue and electronic invoices, state management agencies have a comprehensive and accurate picture of the private economic sector, thereby planning more effective policies to support taxpayers.
Source: https://hanoimoi.vn/thue-ha-noi-truoc-thoi-diem-ho-kinh-doanh-chuyen-tu-thue-khoan-sang-ke-khai-da-dang-hoa-hinh-thuc-tuyen-truyen-ho-tro-724249.html
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