The Ministry of Finance has just sent an official dispatch to local leaders on coordinating the direction of tax management for business households and individuals during the transition period, preparing for the official abolition of lump-sum tax from January 1, 2026.

Accordingly, to ensure the transition process takes place smoothly, without causing disruption to production and business activities, the Ministry of Finance requests local leaders to direct relevant units to closely coordinate with tax authorities and synchronously implement tax management for business households and individuals.

In particular, focus on promoting propaganda work and raising awareness of business households in the transition period from lump-sum tax method to self-declaration and self-payment of tax method.

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The lump-sum tax for individuals and business households will be officially abolished from the beginning of 2026.

Strengthen support for business households in the transformation process. Authorities at all levels need to coordinate to organize "hand-holding" programs, provide digital skills guidance, use electronic tax applications, electronic invoices and accounting software, etc.

Relevant local authorities, People's Committees of communes and wards shall proactively coordinate with tax authorities in reviewing subjects eligible to register and use electronic invoices generated from cash registers. In particular, research on financial support plans for households and individuals doing business that are still facing difficulties due to not meeting the requirements of information technology infrastructure.

At the same time, call on organizations and technology enterprises in the area to provide free or discounted sales software products, electronic invoice software, digital signatures... to create maximum conditions for business households to successfully convert before the time of abolishing lump-sum tax.

Along with that, promote connection and data sharing among functional agencies: police provide population and temporary residence data; Department of Finance, Department of Agriculture and Environment, statistical agencies update information on land, premises, and business activities; commercial banks provide transaction data.

Strengthen the work of preventing tax losses, controlling revenue and cash flow, promptly detecting tax evasion or dishonest declarations. Local budget loss prevention steering committees need to conduct transparent and objective supervision.

The Ministry of Finance also requested localities to develop and sign coordination regulations in tax management for business households, clearly defining the responsibilities of each party.

According to the Ministry of Finance, tax collection from households and individual businesses has achieved many positive results. In 2024, state budget revenue from this sector will reach nearly VND 26,000 billion, an increase of 20% compared to 2023. In the first 9 months of 2025, this figure is estimated to reach VND 25,089 billion, an increase of 30% over the same period.

More than 98% of business households paying taxes by declaration method have used the electronic tax declaration and payment service, 100% of business households using invoices generated from cash registers have applied electronic invoices. In the first 9 months of the year alone, 18,348 households switched to paying taxes by declaration and nearly 2,530 business households converted to enterprises.

Ending lump-sum tax from January 1, 2026: 60 peak days to support business households The tax sector will launch a campaign in 2 months to handle all problems of business households, preparing for the substantial transformation of the tax management model from lump-sum to declaration from the beginning of 2026.

Source: https://vietnamnet.vn/xoa-thue-khoan-tu-2026-bo-tai-chinh-de-nghi-dia-phuong-cam-tay-chi-viec-2459732.html