On December 10th, the National Assembly passed the amended Personal Income Tax Law, which raises the taxable revenue threshold to 500 million VND per year. This is also the threshold for business households with revenue under 500 million VND per year to be exempt from VAT and personal income tax when the lump-sum tax collection method is discontinued and they switch to self-declaration and payment of taxes from January 1st, 2026.

The National Assembly's policy served as a "boost," paving the way for the Ha Tinh Tax Department to accelerate the implementation of preparatory steps. Working tirelessly, task forces divided into shifts to go directly to the grassroots level, approaching each business household to disseminate information and provide support. At the stalls, commitments to truthfully declare revenue were signed, demonstrating the commitment of both the tax department and the business owners.
In Hamlet 3, Bac Hong Linh Ward, Mr. Nguyen Chanh Hao's restaurant is bustling with customers from morning till night. Belonging to the group with annual revenue exceeding 500 million VND, Mr. Hao is one of the households required to switch to quarterly tax declarations starting in 2026.


“Tax officials provided very specific guidance, from how to install eTax Mobile to how to record daily revenue. I clearly understand my obligations and have signed a commitment to determine the revenue threshold. From January 1, 2026, my business will have to self-declare and pay taxes quarterly. I'm still learning the technology, but as a business owner, I have to follow the regulations; I can't avoid them,” Mr. Nguyen Chanh Hao shared.
The tax office in Ha Tinh province currently manages the following communes/wards: Bac Hong Linh, Nam Hong Linh, Tien Dien, Nghi Xuan, Co Dam, and Dan Hai, with over 9,000 business households; of which, more than 90% of business households fall within the revenue threshold not yet subject to tax (revenue under 500 million VND/year). With the guidance of tax officials, business households are gradually adopting the method of self-declaration and tax payment.
Mr. Nguyen Dinh Sinh – Head of Business Support Team No. 1, Tax Department No. 3, Ha Tinh province, said: “During the survey to determine the revenue threshold, some business households still avoided declaring their income accurately. In these cases, tax officials focused on educating and persuading them to voluntarily and proactively sign the commitment to determine the revenue threshold. In the future, the tax authorities, using tools such as electronic invoice data and cash flow control, will strengthen supervision to ensure that business households comply with regulations.”

According to statistics from the Ha Tinh Provincial Tax Department, the province currently has 53,153 business households, of which 15,094 are paying flat-rate taxes at an average rate of 500,000 VND/household/month. To date, 100% of business household information has been updated into the database, categorized according to revenue thresholds. This provides the basis for the tax authorities to implement the new method of collecting taxes from business households starting January 1, 2026.
Assessing the impact of raising the tax threshold, Mr. Le Quoc Dung – Deputy Head of the Personal, Household and Other Taxes Department of Ha Tinh Provincial Tax Department, said: “With the newly approved tax threshold, the number of households and businesses required to pay taxes will decrease significantly, affecting budget revenue to some extent. However, this is a correct policy, helping small businesses lighten their burden and creating room for development. With budget revenue, honest declarations based on data and figures will reflect the true nature and sustainability of the situation.”

To prepare for the implementation of the new regulations from January 1, 2026, the Ha Tinh Provincial Tax Department is focusing all its efforts on the "60-day intensive campaign to transition from lump-sum tax to declaration-based tax." Alongside public awareness campaigns, the department is concentrating on completing business household revenue data and ensuring accurate determination of the threshold of over 500 million VND/year; guiding business households on the tax declaration and payment process; and monitoring business household revenue declarations through industry tools.
With urgent, systematic, and decisive preparation, the Ha Tinh Tax Department is aiming to both ensure budget revenue collection and support businesses in entering a new phase of greater digitalization and transparency.
Source: https://baohatinh.vn/thue-ha-tinh-don-suc-ra-soat-doanh-thu-sau-chot-nguong-500-trieu-post301036.html






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