Sending a petition on the Government's Electronic Information Portal, voters in Dong Nai province agreed with the policy of eliminating contract tax to make tax declaration and collection transparent.
However, the application of electronic invoices generated from cash registers as prescribed in Decree No. 70/2025/ND-CP from June 1, 2025 and the elimination of contract tax according to Resolution No. 198/2025/QH15 from January 1, 2026 are posing many difficulties for individual business households, especially small traders, the elderly, who do not have the conditions for equipment and human resources to fully carry out procedures for electronic invoices and tax declaration.
Therefore, voters recommend that the Government direct ministries and branches to consider having appropriate support policies (regarding training, equipment, software, human resources support, transfer tax policies, etc.) to create conditions for business households and traders to access and fulfill tax obligations in accordance with regulations but still ensure feasibility and suitability with actual conditions.
Regarding this issue, the Ministry of Finance has the following opinion:
Resolution No. 68-NQ/TW on private economic development, including the orientation of "eliminating contract tax for business households no later than 2026"; implementing Resolution No. 198/2025/QH13 of the National Assembly on a number of special mechanisms and policies for private economic development; implementing the Government's regulations on electronic invoices generated from cash registers for business households and individuals as prescribed in Decree No. 70/2025/ND-CP, the Ministry of Finance has implemented many key solutions to provide practical and effective support for business households in registering to use electronic invoices generated from cash registers, in declaration, tax payment as well as practical support policies for business households, specifically:
Direct the Tax Department to strengthen and continue to promote support for business households in registering and using electronic invoices generated from cash registers.
Establish regular online support channels to disseminate policies, provide technical support, and ensure guidance for business households to clearly understand legal regulations, use and operate electronic invoice solutions generated from cash registers proficiently. In particular, the Tax Department has recently deployed a business support portal to post policy reports, specific, detailed, and easy-to-understand instructions for business households to access and research (website: hotronnt.gdt.gov.vn);
Direct the Tax Department to regularly work with providers of electronic invoice software solutions generated from cash registers to have electronic invoice software solutions ( integrated with sales management software) that are optimal in terms of cost, as well as simple, friendly experiences for business households. Accordingly, many solution providers have software packages at reasonable costs, even free packages for a certain period of time with a certain number of invoices for business households.
Closely coordinate with the People's Committees of provinces and cities, accordingly, the Ministry of Finance issued Document No. 3987/BTC-CT dated March 31, 2025 to the Secretaries of the Provincial Party Committee, the City Party Committee, the Chairmen of the People's Committees of provinces and centrally run cities to promote the implementation of electronic invoices generated from cash registers, especially research on financial support plans for households and individuals with business difficulties due to not meeting the conditions for information technology infrastructure, and solutions for issuing electronic invoices generated from cash registers.
Call for the support of the Vietnam Association of Practising Auditors, the Vietnam Association of Accountants and Auditors, Tax Agents; companies providing tax consulting, accounting, auditing, and tax technology solutions to support contracting businesses to convert to reporting and promoting to businesses by organizing training on tax policies, accounting regimes, and encouraging exemption of service fees during the consulting and support period.
Implementing Resolution 198/2025/QH13 of the National Assembly on a number of special mechanisms and policies for private economic development, the Ministry of Finance is developing a Decree guiding implementation, including the content of substantial support for business households: " Providing free digital platforms, shared accounting software for small and micro enterprises, business households and individuals"; as well as " Providing free legal consultation services, training on corporate governance, accounting, tax, and human resources for small and micro enterprises, business households and individuals"; in addition, the National Assembly also issued a policy of exempting corporate income tax for small and medium enterprises for 3 years from the date of issuance of the first Business Registration Certificate to encourage households to convert to a business model.
At the same time, the Ministry of Finance is currently coordinating with ministries and branches to advise the Government and competent authorities on tax exemption and reduction policies or provide direct financial support for business households registering to use electronic invoices generated from cash registers.
To ensure effective implementation and provide maximum support for business households in the roadmap for converting from traditional contract tax payment methods to declaration methods from 2026, the Ministry of Finance has directed the Tax Department and relevant units to implement solutions:
Research and propose to simplify accounting regimes for business households with the simplest possible forms, books and documents, integrate automatic accounting and declaration from electronic invoice data, minimize errors and reduce the burden of compliance costs for business households.
Develop a tax management policy associated with a modern tax management process, in line with the characteristics of business households when eliminating the contract tax mechanism on the principle of self-declaration of business households, tax authorities apply maximum technology in building databases and managing risks for business households.
Consider supporting business households as a key task in the transformation roadmap with the motto of taking taxpayers as the center of service, ensuring improving qualifications and management capacity and creating maximum conditions for business households to comply with tax management regulations easily.
