Voters in Hai Phong city proposed to study and build a coordination mechanism to inspect and supervise individuals and households doing online tourism business, ensuring full fulfillment of tax obligations and business registration.
Responding to this recommendation, the Ministry of Finance said that, according to the provisions of points a, b, c, clause 5, Article 23 of Decree No. 168/2025/ND-CP dated June 30, 2025 on business registration, the Provincial People's Committee is responsible for:
Urge and direct inspection, examination, and monitoring of the operational situation of business households in accordance with the law.
Promulgate regulations on coordination between state management agencies in localities in state management of business households after registration of establishment.
Promulgate a process to inspect the content of business registration in the area to ensure publicity and transparency. The inspection process must be consistent with legal regulations and not overlapping, causing trouble for businesses and business households.
In addition, on January 30, 2026, the Ministry of Finance issued Official Dispatch No. 1234/BTC-DNTN on developing a plan to inspect and supervise the compliance with the provisions of law on business registration, business households, and cooperatives in 2026.
Accordingly, the Ministry of Finance requests the People's Committees of provinces and centrally-run cities to direct commune-level business registration agencies to inspect and supervise business households, cooperative groups, cooperatives, and cooperative unions according to the contents in the registration dossier.
Thus, Decree No. 168/2025/ND-CP has specifically and clearly stipulated the responsibilities of the Provincial People's Committee in directing inspection work, building coordination regulations, and inspection procedures for business households in general and online tourism business households in particular. At the same time, the Ministry of Finance has promptly issued documents guiding localities to implement inspection work for business households to ensure full implementation of business registration obligations.
The Ministry of Finance said that it has directed the tax sector to synchronously implement many solutions to strengthen tax management for business activities on digital platforms and e-commerce, including online tourism business activities.
Implementing Decision No. 06/QD-TTg dated January 6, 2022 of the Prime Minister approving the Project on developing applications of population data, electronic identification and authentication to serve national digital transformation in the period 2022 - 2025, vision to 2030, the Tax Department has coordinated with the Ministry of Public Security to synchronize and standardize personal tax codes with personal identification numbers.
In particular, to strengthen coordination and direction in tax management for business households and individual businesses after the abolition of fixed tax from January 1, 2026, the Minister of Finance issued Official Dispatch No. 7843/BTC-CT dated June 10, 2026 to the Secretaries of Provincial and City Party Committees and Chairmen of People's Committees of provinces and cities requesting coordination in directing implementation. The Minister of Finance requested localities:
Promoting propaganda on policies.
Strengthen connection and data sharing between state management agencies, support households and individual businesses to implement digital transformation solutions, review and share data on business registration and tax registration.
Coordinate to compare cash flow, verify revenue, and enforce through bank accounts according to regulations.
Coordinate to share data on residents, residence registration, temporary residence, accommodation activities and house rental to compare and review the implementation of tax management, prevent and detect acts of fraud and tax evasion causing revenue loss to the state budget.
Due to the specific nature of online tourism business activities being transactions carried out in a digital environment, wide operating scope, and diverse payment methods (many transactions through personal accounts or cross-border platforms), management work still faces some difficulties, requiring continued improvement of coordination mechanisms and strong and synchronous involvement of agencies, departments, and sectors.
In the coming time, the Ministry of Finance will continue to research and improve the mechanism for coordination and data sharing between tourism management agencies, business registration agencies, police agencies, credit institutions and related units.
Promote the application of information technology, big data analysis and risk management in tax management.
Continue to research and improve management solutions suitable to the development of digital platform business activities in general and online tourism business activities in particular, contributing to ensuring transparency and fairness in fulfilling tax obligations, combating state budget revenue loss and creating a healthy business environment.
