Eliminate lump-sum tax, switch to declaration: Tax sector 'holds hands and guides', provides maximum support to business households

(Chinhphu.vn) - After the lump-sum tax is officially abolished from January 1, 2026, millions of business households will declare and pay taxes electronically. The tax authority is committed to providing comprehensive support and accompanying business households through the transition period, ensuring fairness, transparency and saving compliance costs.

Delegates perform the activation ceremony at the announcement ceremony of the program "Giving free software to 2 million business households to eliminate lump-sum tax according to Resolution 68-NQ/TW" - Photo: VGP

Strengthening official information, creating the habit of using electronic invoices

Ms. Le Thi Chinh - Deputy Head of the Tax Department said: Implementing Resolution No. 68-NQ/TW of the Politburo on private economic development, the Ministry of Finance issued Decision 3389/QD-BTC dated October 6, 2025, approving the Project "Converting the model and method of tax management for business households when eliminating lump-sum tax".

The goal is to synchronously deploy strategic solutions to ensure the transition process takes place smoothly and effectively, without disrupting production and business activities, while maintaining stable state budget revenue.

Accordingly, the leaders of the Ministry of Finance and the Tax Department have directed the tax authorities to focus on providing maximum support and convenience for business households. In addition, when converting to the declaration method, business households are required to increase their self-awareness in complying with tax obligations. Therefore, in addition to the accompaniment and maximum support of the tax authorities that have been and are being implemented as present, business households also need to pay attention to some contents.

Firstly, it is necessary to increase the initiative in learning about tax laws and policies, regulations related to bookkeeping, invoicing, document storage, etc. and currently, the ways to access information about tax laws and policies are very easy and convenient. Just a small note is that during the learning process, business households should receive information and guidance from official sources (through websites, fanpages, tax authority support hotlines, etc.) to avoid confusion due to false and unfounded information spread on social networks or unofficial information channels. The tax authority hopes that business households will actively cooperate, proactively access information, support tools and participate in training sessions and guidance organized by the tax authority to clearly understand and receive timely support and removal of obstacles during the conversion process (if any).

Ms. Le Thi Chinh - Deputy Head of Tax Operations Department (Tax Department) - Photo: VGP

Second, for business households that are required to register and use electronic invoices, electronic invoices generated from cash registers according to regulations, they need to proactively issue invoices and form a habit of storing them for lookup and comparison. Registering and using electronic invoices will be the foundation for applying information technology to support the proof of transactions, calculating revenue, and declaring taxes automatically, avoiding errors and helping to save a lot of resources for business households.

Currently, tax authorities at all levels have been coordinating with electronic invoice software solution providers to cut costs and provide software packages suitable for the scale of each household and individual business, simple, convenient and easy to use.

Third, for daily revenue and expenditure monitoring activities, business households continue to maintain regular and complete implementation such as: opening and recording revenue and expense books; keeping valid invoices and documents. On that basis, proactively monitor, declare and pay value added tax, personal income tax (and other tax obligations, if any) periodically monthly or quarterly, ensuring on time, accuracy and consistency with actual revenue.

Reduce compliance costs, increase enforcement efficiency

According to Ms. Le Thi Chinh, switching to the declaration form brings many practical benefits to business households - not only helping them access support policies from the State but also creating a fair and transparent competitive environment.

However, in the initial phase, businesses may have to get used to the new electronic tax system, invoices and documents. However, these compliance costs are only temporary; once they are familiar, the time and risk of errors will be greatly reduced, thanks to the entire process being automated and electronic.

The leader of the Tax Department said: The tax industry is implementing 3 groups of synchronous solutions to support business households.

Firstly, the tax sector is perfecting transparent institutions and policies. The tax authority coordinates with ministries and branches to review and propose amendments to legal regulations to eliminate lump-sum tax, and at the same time promulgate a simple and fair legal framework for tax declaration households. In addition, the accounting regime for micro-enterprises and business households is also adjusted in a simple direction, without creating separate accounting staff.

Second, the tax authority will continue to simplify administrative procedures and enhance smart electronic tax services. The tax sector aims to cut at least 30% of the time it takes to process documents and compliance costs. Unnecessary forms and declarations will be eliminated and completely replaced by electronic forms. The eTax and eTax Mobile systems will also be upgraded to automatically propose revenue and tax payable based on invoice data and registered information.

Third, for effective implementation, the tax sector innovates the form of propaganda and guidance. Communication content is designed to be concise, easy to understand, and close; deploying online consultation livestreams on Facebook, YouTube, and direct discussions at the local level. The tax sector also coordinates with local authorities to organize "hand-holding" programs, disseminate digital skills, and establish support working groups right in residential areas to resolve on-site problems.

Thanks to that, business households will easily adapt to the new model, both complying with regulations and continuing to develop stable business operations.

"With the accompaniment, support and creation of all favorable conditions for business households from the tax authority, the Tax Department believes that business households will feel secure when converting, both complying with new regulations and continuing to develop business activities," Ms. Le Thi Chinh expected.

According to Mr. Luu Nguyen Tri - Deputy Head of Technology, Digital Transformation and Automation Department, the Tax sector has prepared a comprehensive technology infrastructure to serve millions of business households to make electronic declarations from January 1, 2026.

Therefore, in terms of internal technology infrastructure or external communication interfaces between taxpayers and tax authorities, there is always adequate and timely investment to support taxpayers in general and business households in particular in performing their obligations in the best way anytime, anywhere, not just during the period when the lump-sum tax form is abolished.

As of September 20, 2025, 18,348 business households paying lump-sum tax have converted to paying tax by the declaration method; and from the beginning of the year to the end of August 2025, there were about 2,250 business households converting to the enterprise model and the tax management information system still receives and processes information and data stably, showing that the technology infrastructure capacity of the Tax sector is always ready to respond.

The electronic tax management system is capable of stably serving about 2 million business accounts and 10 million personal accounts, ensuring the ability to expand to receive and serve an additional 1.3 million electronically declaring business households in the coming time.

In preparation for the implementation of electronic tax declaration for business households from January 1, 2026, in the period of 2024-2025, the Tax sector has synchronously upgraded the information technology infrastructure, supplemented processing and storage resources for systems serving taxpayers such as Etax, Electronic Invoice and related applications. At the same time, the Tax sector has also strengthened security solutions, invested in information security equipment and upgraded connection infrastructure, to ensure data security and smooth transmission of information between taxpayers and Tax authorities.

On the electronic invoice portal for taxpayers at https://www.hoadondientu.gdt.gov.vn, the Tax sector has built functions to support the creation of electronic invoices quickly and easily with main functions such as: managing customer lists; managing goods lists; managing invoice symbol lists; managing invoices (creating invoices, creating replacement/adjusted invoices, processing invoices, approving invoices).

Mr. Luu Nguyen Tri - Deputy Head of Technology, Digital Transformation and Automation Department (Tax Department) - Photo: VGP

Regarding the solution to automatically integrate sales data to reduce manual operations for business households, the Tax Department has worked with organizations providing electronic invoice solutions to propose solution packages to support business households in creating, managing and using electronic invoices such as: directly integrating the sales cash register system with electronic invoice software to automatically issue invoices when transactions arise...

Thus, the functions to support business households in declaring and paying taxes are all available on the tax management information system.

"The cooperation of solution providers and local authorities is a key factor in helping the Tax sector support business households more comprehensively. In the coming time, the Tax sector will continue to research new technology solutions to support and provide better experiences for business households and hopes to always receive the support, cooperation and companionship of taxpayers in the modernization and digital transformation of the sector," Mr. Luu Nguyen Tri emphasized.

Huy Thang

Source: https://baochinhphu.vn/xoa-bo-thue-khoan-chuyen-sang-ke-khai-nganh-thue-cam-tay-chi-viec-ho-tro-ho-kinh-doanh-toi-da-102251030091555145.htm