Eliminate lump-sum tax: Tax Department calls on associations, tax agents and business households to join in

(Chinhphu.vn) - The process of converting from lump-sum tax to declaration is being implemented strongly and synchronously nationwide. The Tax Department issued an Open Letter requesting associations, tax agents and the business community to coordinate so that the 60-day campaign achieves substantial, transparent and effective results.

The Tax Department issued an Open Letter requesting associations, tax agents and the business community to coordinate so that the 60-day campaign achieves substantial, transparent and effective results.

Get into action quickly with high determination

Vietnam is entering a very important phase in the transition from a household-based tax collection model to a comprehensive declaration model. This is not only a change in tax management techniques, but also a shift in national thinking, in which people, business households and enterprises proactively manage their own taxes, no longer completely dependent on the tax collection mechanism as in the past many years.

In recent days, the entire Tax sector has been vigorously implementing the 60-day peak campaign. The Tax sector believes that with the synchronous participation of all levels and sectors, and effective coordination with relevant units, the campaign will achieve substantial results. The goal is to help the household and individual business sector to transform smoothly and transparently, contributing to the building of a modern, fair tax system, serving taxpayers better and better.

The Ministry of Finance has issued a document approving the Project "Converting the model and method of tax management for business households when eliminating lump-sum tax" (Project 3389). This is an important document establishing the basis, objectives, tasks and solutions for converting the tax management model for more than 5 million business households nationwide.

The leaders of the Ministry of Finance sent an official dispatch to the Secretaries and Chairmen of the People's Committees of provinces and cities. The document requested coordination in directing tax management for business households and individuals when lump-sum tax is abolished from January 1, 2026.

In parallel with the request to strengthen coordination between tax authorities and local authorities, on November 13, 2025, the Tax Department issued an Open Letter to professional associations, tax agents, accounting and auditing firms, and business households and individuals. The content of the Open Letter calls for increased information sharing and cooperation in the 60-day peak campaign.

With the goal of successfully implementing the conversion of tax management models and methods for business households according to Project 3389 and Plan 3352, the Tax Department has directed tax authorities at all levels to strengthen coordination with People's Committees of wards, communes, departments and related units. The coordination is required to ensure synchronization and consistency from the provincial to commune levels.

Tax authorities are tasked with clearly defining the scope, principles, coordination mechanisms; implementation content; and responsibilities of each relevant unit. Activities include reviewing business household data; disseminating and supporting during the transition period; coordinating inspection, monitoring and handling of violations; and sharing information for tax management purposes.

To ensure progress, tax authorities at all levels must organize regular meetings weekly or in stages to review implementation. On that basis, units can adjust human resources and increase inter-sectoral or inter-unit support if necessary. Any problems arising during the implementation process will be summarized and reported to propose appropriate solutions.

Recognition of cooperation and companionship

In an Open Letter to industry associations, tax agents, accounting and auditing firms, the Tax Department believes that with the professional capacity, active support and sense of responsibility of the professional community, the 60-day peak campaign will achieve substantial results.

The Tax Department hopes that industry associations, tax agents, and accounting and auditing companies will coordinate to implement three contents:

Firstly, the tax authority requests that units coordinate to propagate, disseminate, and guide business households and individuals to clearly understand the law on tax management; benefits and procedures when switching to declaration.

Second, coordinate to organize training, consultation, and free technical support for local businesses, especially those that are new to declaring, using electronic invoices, and paying taxes electronically.

Third, the Tax Department recommends that industry associations, tax agents, and accounting and auditing firms send experts and technicians to coordinate and provide practical support to local tax authorities, handle arising situations, and share experiences to improve the quality of implementation nationwide.

In the Open Letter to business households and individuals, the Tax Department affirmed that for many years, the business household sector has made important contributions to economic development, creating jobs and maintaining commercial activities in localities. The Tax Department always considers business households as companions on the development journey.

According to the policy of the Party, Government and National Assembly on innovation and modernization of tax management, from 2026, business households and individuals will declare according to actual revenue, instead of the lump-sum tax payment mechanism. This is an important step to help business activities become more transparent, convenient and sustainable.

When declaring, business households will pay taxes based on actual revenue, accurately reflecting business results, while enhancing reputation and competitiveness.

Along with the transformation process, the Tax sector is widely deploying electronic invoices, especially electronic invoices generated from cash registers. This solution is suitable for industries such as restaurants, eateries, cafes, grocery stores, mini supermarkets, etc., helping to quickly issue invoices, automatically store, reduce costs and create trust for customers.

The eTax Mobile application has also been upgraded, helping businesses declare, look up and pay taxes electronically anytime, anywhere using their phones or computers. The application fully integrates notifications, tax payment history, invoice status, helping businesses manage taxes as a convenient "digital assistant".

The Tax Department said that in the beginning, business households may feel confused, but the entire conversion process will be supported free of charge: software installation, electronic invoicing, revenue declaration, electronic tax payment. The Tax Department has fully prepared infrastructure, specialized staff and guidance documents to accompany business households.

With the message "60 days of action - Substantive transformation - Raising the level of business households to declare, be transparent and modern", the Tax sector calls on business households and individuals to join hands to create a solid foundation for long-term development.

Mr. Minh

Source: https://baochinhphu.vn/xoa-bo-thue-khoan-cuc-thue-keu-goi-hiep-hoi-dai-ly-thue-va-ho-kinh-doanh-cung-vao-cuoc-102251115084813377.htm