Implementing 60 peak days of conversion from lump-sum tax to declaration

60 Days of Peak Action

Accordingly, the plan "60 peak days of converting the model from lump-sum tax to declaration for business households" is implemented nationwide from November 1 to December 30. This is a particularly important plan of the tax sector, aiming to implement the major policy of the Party and State on promoting the sustainable development of the private economic sector in the spirit of Resolution No. 68-NQ/TW on private economic development (dated May 4, 2025) of the Politburo (Resolution 68-NQ/TW).

With the message: "60 days of action - Substantive transformation - Elevating business households to declare, be transparent and modern", the Tax Department is determined to implement the goal of substantially transforming the tax management model from the lump-sum method to declaration for business households according to the guidance of the Law on Tax Administration; Resolution 68-NQ/TW, Resolution 198/2025/QH15 (dated May 17, 2025) of the National Assembly on a number of special mechanisms and policies for private economic development; and other legal regulations.

Photo: Tax Department.

According to the Tax Department, the content of Decision 3352/QD-CT also aims to specify the timely and unified implementation nationwide in the spirit of the project "Converting the model and method of tax management for business households when eliminating lump-sum tax" of the Ministry of Finance .

The scope of implementation of Decision 3352/QD-CT is nationwide and focuses on grassroots tax units, focusing on implementation in areas with many contracted households such as: traditional markets, commercial streets, areas with many accommodation businesses...

The goal is to handle all problems of business households.

Previously, according to the Tax Department's leader, from January 1, 2026, households that are calculating taxes by the lump-sum method will switch to the declaration model or choose to step up to small and medium-sized enterprises with many tax incentives according to current regulations. This is a transition for the household business system in Vietnam.

Therefore, Decision 3352/QD-CT of the Tax Department directs tax units nationwide to focus on propaganda and support so that households and individuals doing business on contracts understand and voluntarily convert to declaring households, or to enterprises. The Tax Department also directs tax professional units to focus highly on developing and perfecting technical infrastructure, data systems and electronic management tools, synchronous connection between tax authorities and taxpayers to ensure that taxpayers can register, declare and pay taxes "1 touch".

Tax declaration and payment service on the National Public Service Portal. Photo: illustration

According to Mr. Mai Son, Deputy Director of the Tax Department, from the fourth quarter of 2025, the tax authority will upgrade eTax - Mobile and related applications, research and automatically synthesize revenue data from electronic invoices to determine the amount of tax payable, create suggested declarations, helping taxpayers only need to check and confirm. This tool will be especially useful when eliminating lump-sum tax, avoiding errors and increasing the initiative of business households.

At the same time, the tax industry is committed to cutting at least 30% of procedure processing time and compliance costs, standardizing forms, and switching to electronic forms to facilitate people.

According to the representative of the Tax Department, the implementation of direct and online support programs will be coordinated with local authorities, jointly organizing programs and mobile support points at traditional markets, commercial streets, etc. to support business households in converting, implementing the motto of "holding hands to show work" and providing direct answers.

The tax sector also sets a target of ensuring 100% of business households' problems are resolved. Provincial and municipal tax offices and local tax units are the units that receive and resolve business households' problems; complex problems related to policies and application errors will be immediately sent to the Tax Department for resolution.

In addition, the Tax Department also directed the departments and professional units of the Tax Department to focus on completing legal documents and guidance documents related to tax management of business households that are supplemented or newly issued according to plan.

Therefore, the plan "60 peak days of converting the model from lump-sum tax to declaration for business households" has been set by the Tax Department with the specific goal of ensuring that business households apply the method of self-declaration and self-payment of taxes from January 1, 2026 and ensuring that 100% of business households have access to information and receive support from tax authorities on the content of converting from lump-sum tax to declaration and converting from business households to enterprises.

The Tax Department noted that tax agencies must strengthen support and guidance for business households to ensure that 100% of subjects eligible for electronic invoices generated from cash registers comply with Decree No. 70/2025/ND-CP of the Government on amending and supplementing a number of articles of Decree No. 123/2020/ND-CP (dated October 19, 2020 of the Government) regulating invoices and documents.

In addition, in the above program, the Tax Department also requires tax authorities at all levels to ensure that 100% of business households carry out tax procedures electronically conveniently and easily. At the same time, tax authorities at all levels must announce a contact point (hotline) to support business households in timely handling, answering 100% of business households' questions within 24 hours and must be available 24/7.

Luu Thuy (Saigon Giai Phong Newspaper)

Source: https://baocantho.com.vn/trien-khai-60-ngay-cao-diem-chuyen-doi-tu-thue-khoan-sang-ke-khai-a193377.html