Business households are interested in the regulation of paying taxes based on actual revenue.

Tax officials explain new tax policies to taxpayers. Photo: N. Lien

According to regulations, from June 1, 2025, business households and individuals with revenue from 1 billion VND/year who are using lump-sum tax must switch to declaring and paying tax directly according to actual revenue. Business households with revenue under 1 billion VND/year are not required for now, but the tax sector still encourages business households to proactively switch.

Changes in tax management for business households

In recent times, the tax sector has promoted tax management solutions such as administrative reform, modernizing management processes, and developing digital technology platforms to serve taxpayers. In particular, Decree No. 70/2025/ND-CP of the Government regulating invoices and documents (Decree 70) took effect from June 1.

Speaking at the National Assembly session on June 19, Deputy Prime Minister Ho Duc Phoc suggested that the Ministry of Finance should conduct further research to advise competent authorities on regulations on lump-sum tax according to revenue levels, in order to facilitate poor households, small traders and ensure people's livelihood. The Deputy Prime Minister suggested that businesses with revenue of less than VND1 billion/year should apply lump-sum tax to avoid causing disadvantages to vulnerable groups.

Before that time, the tax sector only stipulated that businesses with revenue of VND100 million/year had to pay 3 types of taxes, including: business license tax, personal income tax and value added tax (VAT). In which, business license tax is a fixed annual amount, not depending on the profit of the business, but is determined based on charter capital or revenue. Personal income tax and VAT will be calculated by the management agency based on total revenue, VAT rate of goods, services and personal income for each business activity.

Therefore, when Decree 70 came into effect, businesses with revenue of VND 1 billion/year had to convert their tax registration form by using electronic invoices generated from cash registers. The tax sector focused on supporting business households and individuals, accompanying the private economic sector in fulfilling tax obligations according to new regulations. The main focus was on the group of business households and individuals using electronic invoices generated from cash registers connected to tax authorities, contributing significantly to improving transparency and convenience for taxpayers. Initial results showed positive signs of change, with most business households cooperating and complying with regulations.

Director of Viet A Law Company Limited (Bien Hoa City) Nguyen Ngoc Tuan said that since Decree 70 took effect, many businesses with revenue of over 1 billion VND have learned about the regulations on the new tax policy. Currently, most of Viet A Law Company Limited's customers who are enterprises have established LLCs because if they establish an enterprise, they will enjoy preferential tax policies.

Raising awareness of taxpayer responsibility

Vietnam currently has more than 5.2 million HKD. The application of lump-sum tax on HKD has long been considered an optimal form of tax management. However, in the face of new developments in the market situation, the tax sector has realized that this form has revealed some limitations and has not provided the necessary motivation for HKD to develop in scale. In addition, in the context of the increasingly developing domestic and global economies, budget management needs to be increasingly required in terms of transparency, fairness and modernization in tax management.

According to statistics from the tax authority, by March 2025, in Dong Nai province, there were over 71,000 households managed by the tax sector. Of which, over 38,000 households had to pay lump-sum tax and over 2,500 households paid tax by declaration.

According to Mr. Nguyen Ngoc Tuan, the tax sector's request to change the tax management method for business households is necessary and correct. Connecting electronic invoices generated from cash registers with tax authorities is not too difficult because there are units providing quite simple solutions. The most important thing is that taxpayers must understand that revenue must be actual revenue. If taxpayers have self-declared for a long time, they will pay lump-sum tax according to that declaration without being checked. But now, with the new form of tax management, taxpayers are required to declare revenue accurately and honestly because state management agencies can check personal accounts with identification codes, thereby detecting any violations of tax laws.

Mr. Tuan said that this is the period when taxpayers need to change their awareness and thinking about taxes, declare their revenue correctly, and ensure that they fulfill their tax obligations according to regulations. Correct and complete tax declaration reflects the culture of taxpayers.

Sharing information on the implementation of tax management measures to ensure state budget revenue in the coming time, Deputy Head of the Tax Department of Region XV Nguyen Toan Thang said that in the coming time, the Tax Department of Region XV will strengthen inspections to prevent tax losses for business households. At the same time, the tax sector will review business households to promptly include them in the list of household management. In addition, the tax sector focuses on implementing tax collection for business households in the retail and food business sectors and implementing electronic invoices generated from cash registers to prevent tax losses.

Ngoc Lien

Source: https://baodongnai.com.vn/kinh-te/202506/ho-kinh-doanh-quan-tam-den-quy-dinh-nop-thue-theodoanh-thu-thuc-te-a2e0ffc/