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From 2026, more than 345,000 business households in Ho Chi Minh City will abandon lump-sum tax and switch to self-declaration and tax payment based on revenue, contributing to improving transparency, fairness and efficiency in tax management. However, currently, many business households do not clearly understand how to declare as well as the addresses for online tax payment.
Speaking to a reporter from the Lao Dong Newspaper, Mr. Nguyen Tien Dung, Deputy Head of Taxation of Ho Chi Minh City, said that on November 20, the tax industry had issued instructions for business households to declare and pay taxes, posted on the website https://tphcm.gdt.gov.vn.
Specifically, business households submit tax declarations at the Electronic Tax Portal at https://thuedientu.gdt.gov.vn "INDIVIDUAL" subsystem; National Public Service Portal https://dichvucong.gov.vn
In case the business household cannot submit tax declaration online, it must submit directly to the one-stop department or via the postal system. The place to submit tax declaration is the Tax Team directly managing the place where the business household or individual conducts production and business activities.
Regarding tax payment, business households pay through the eTax Mobile Application; Electronic Tax Portal at https://thuedientu.gdt.gov.vn "INDIVIDUAL" subsystem; National Public Service Portal https://dichvucong.gov.vn
In case of temporary suspension of operations, the business household shall notify the tax authority and shall not have to submit tax declaration dossiers, except in cases where the business household temporarily suspends operations for less than a month if declaring taxes monthly or temporarily suspends operations for less than a quarter if declaring taxes quarterly.
According to Mr. Dung, the shift of business households to self-declaration and tax payment is an important step to help households change their mindset and apply technology for effective management, in the spirit of Resolution No. 198/2025/QH15 on a number of special mechanisms and policies for private economic development of the National Assembly.
Source: https://nld.com.vn/tp-hcm-huong-dan-ho-kinh-doanh-ke-khai-nop-thue-196251120183613088.htm






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