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From 2026, more than 345,000 business households in Ho Chi Minh City will switch from lump-sum tax to self-declaration and tax payment based on revenue, contributing to increased transparency, fairness, and efficiency in tax management. However, many business households are currently unaware of the declaration process and the addresses for online tax payment.
Speaking with a reporter from Nguoi Lao Dong newspaper, Mr. Nguyen Tien Dung, Deputy Head of the Ho Chi Minh City Tax Department, said that on November 20, the tax department issued guidelines for business households on tax declaration and payment, which were posted on the website https://tphcm.gdt.gov.vn.
Specifically, business households submit tax declarations through the Electronic Tax Portal at https://thuedientu.gdt.gov.vn under the "INDIVIDUALS" subsystem; and the National Public Service Portal at https://dichvucong.gov.vn
In cases where business households are unable to submit tax declarations online, they can submit them directly at the one-stop service center or via postal service. The tax declaration should be submitted to the Tax Team directly managing the area where the business household or individual conducts its production and business activities.
Regarding tax payment methods, business households can pay through the eTax Mobile application; the Electronic Tax Portal at https://thuedientu.gdt.gov.vn (individuals section); and the National Public Service Portal at https://dichvucong.gov.vn.
In the case of temporary suspension of operations, the business household must notify the tax authority and is not required to submit tax declarations, except in cases where the business household suspends operations for less than a full month if filing taxes monthly, or for less than a full quarter if filing taxes quarterly.
According to Mr. Dung, the shift of household businesses to self-declaration and tax payment is an important step that helps them change their mindset and apply technology for effective management, in line with Resolution No. 198/2025/QH15 of the National Assembly on some special mechanisms and policies for the development of the private economy .
Source: https://nld.com.vn/tp-hcm-huong-dan-ho-kinh-doanh-ke-khai-nop-thue-196251120183613088.htm










