Tax from lump sum to declaration

- According to regulations, from January 1, 2026, business households will no longer pay taxes by the lump-sum method, but instead, business households must pay taxes by the declaration method. To clarify the content and progress of implementing this regulation, Lang Son Radio and Television Newspaper reporters interviewed Mr. Nguyen Van Dieu, Head of Lang Son Provincial Tax Department.

Mr. Nguyen Van Dieu, Head of Taxation of Lang Son province

Reporter (PV) : Could you please tell us about the current status of business operations in the province as of the end of October 2025?

Mr. Nguyen Van Dieu: By the end of October 2025, Lang Son Provincial Tax Department is managing 15,676 business households, of which 14,752 business households pay taxes by the lump-sum method and 924 business households pay taxes by the declaration method. Most of the business households in the province are small-scale and belong to many different fields and industries.

In recent years, despite many difficulties and challenges, with the close direction of all levels and sectors, the proactiveness of the tax authorities in synchronously implementing solutions, the budget collection work in general, including revenue from business households in the province, has achieved positive results. From the beginning of 2025 to October 2025, revenue from business households in the province was 107.8 billion VND, reaching 101.5% of the target estimate, up 27.2% over the same period last year.

PV: On October 31, 2025, the Tax Department issued Decision No. 3352 on promulgating the Plan "60 peak days of converting the model from lump-sum tax to declaration for business households". Could you please tell us what specific tasks Lang Son Provincial Tax has been implementing to convert the model from lump-sum tax to declaration for business households?

According to the content of Decision No. 3352/QD-CT on the issuance of the Plan "60 peak days of converting the model from lump-sum tax to declaration for business households", within 60 days, the tax sector will carry out the following contents: Accelerating and perfecting institutions and action tools; training, standardization and readiness for implementation; classifying households, promoting key points, publicizing results for the first time; providing practical support, guiding electronic declaration, reviewing backlog; breaking through conversion, grasping reality; monitoring, handling violations... It is expected that the last week (from December 20-30, 2025) will summarize and publicize results.

Mr. Nguyen Van Dieu: Pursuant to Decision No. 3352, Lang Son Provincial Tax Department issued Decision No. 693 on the establishment of the Steering Committee and the Implementation Team for the Plan "60 peak days of converting the model from lump-sum tax to declaration for business households" and Plan No. 1486, implementing the campaign of 60 peak days of converting the model from lump-sum tax to declaration for business households starting from November 1, 2025 to December 30, 2025 across the province.

According to the Plan, Lang Son Provincial Tax Department has directed the Tax Departments to classify the list of business households that pay taxes under the unconverted lump-sum method. The Tax Departments focus on mobilizing human resources to closely coordinate with relevant units to directly guide each business household to install and use the Etax Mobile application (Electronic Tax on mobile devices), and use electronic invoices generated from cash registers.

To successfully implement the 60-day peak period of converting the model from lump-sum tax to declaration for business households in Lang Son province, the Provincial Tax Department has proactively coordinated propaganda on mass media, the tax industry's website, social networks, and sent open letters to all business households. In addition, the tax authority ensures smooth operation of the information technology infrastructure; creates videos , propaganda leaflets; builds a customer care model using AI technology (artificial intelligence), online support... Thereby striving to complete the conversion of the tax payment model of business households in accordance with regulations.

PV: After completing the model conversion from lump-sum tax to declaration for business households, what solutions will the tax sector in the province implement to manage taxes for business households more effectively?

Mr. Nguyen Van Dieu: The tax sector is focusing on developing and perfecting technical infrastructure, data systems and electronic management tools, synchronous connection between tax authorities and taxpayers to ensure that taxpayers can carry out registration, declaration and tax payment procedures quickly and conveniently. Along with that, the sector is implementing direct and online support programs and coordinating with local authorities to organize programs and mobile support points at traditional markets, commercial streets... to support business households in converting, implementing the motto "holding hands to show work" and directly answering questions to ensure 100% of business households' problems are resolved.

In the coming time, Lang Son Provincial Tax Department will continue to strengthen monitoring and reviewing invoice data of business households to compare revenue, especially for households with increased revenue but not converted; monitor the creation and use of electronic invoices of business households under its management responsibility; handle acts of not issuing invoices when providing goods and services; review, detect and handle business households that intentionally fraudulently declare revenue to avoid paying taxes to ensure an equal and healthy business environment.

Source: https://baolangson.vn/cao-diem-chuyen-doi-mo-hinh-nop-thue-5064602.html