This peak period aims to help business households understand correctly, implement correctly and feel secure in maintaining production and business activities. Tax authorities at all levels will strengthen direct guidance in the area, organize focused support sessions, and expand online support channels, hotlines and remote consulting to promptly answer problems arising in the process of fulfilling tax obligations.
To support business households, Ms. Le Thi Chinh - Deputy Head of Tax Operations Department, Tax Department (Ministry of Finance) - said that in the first monthly declaration period, tax declaration dossiers for January, February and March 2026 are made no later than April 30, 2026.
More proactive business households
To remove arising problems and create conditions for business households to adapt to the new tax method, the Government has issued Decree 68/2026/ND-CP; The Ministry of Finance has also issued Circular 18/2026/TT-BTC guiding implementation, effective from March 5, 2026. These regulations have contributed to relieving many concerns of business households.
On the morning of March 17, at a household appliance store in Cau Giay ward (Hanoi), despite continuously selling goods, issuing invoices, and importing new goods, Mr. Le Van Tuan - the store owner - still operated proficiently, monitoring revenue right on the management software.
Mr. Tuan said that using sales software helps him gradually get used to recording revenue, so he is no longer confused when switching from the presumptive tax method to declaration.
He once worried that increased revenue in 2026 would be retroactively taxed before. However, Decree 68/2026/ND-CP stipulates that revenue in 2026 should not be used to adjust tax obligations for years applying fixed tax.
Listening to tax officials explain like that, I feel much more secure. So I see that the important issue here is whether to implement it correctly or not. If I do it correctly from now on, I don't have to worry" - Mr. Tuan shared.
Another business household, Mr. Pham Van Hung - owner of a grocery store in Tay Ho (Hanoi) - is concerned about another issue, which is procedures related to inventory.
Hung recounted that in 2025, his store's revenue exceeded 3 billion VND. Right from the fourth quarter of 2025, he declared and sent inventory statements according to old regulations.
Stepping into 2026, I don't know if I have to re-establish the inventory statement or not. If I have to redo it, it will take quite a long time, because there are many goods" - Mr. Hung said.
According to records, this is also a common problem for large-scale business households, especially units with continuous circulation of goods. Recently, in the process of learning about the new regulations, Mr. Hung was answered about this content.
The tax authority's guidance is that according to Decree 68, for households with revenue over 3 billion VND, inventory statements only need to be sent in the first declaration period. But if goods have full invoices and documents, it is no longer necessary to attach inventory statements. Only in cases where goods do not have full invoices and documents, inventory statements must be sent together at the beginning of the period" - Mr. Hung said.
According to him, this regulation significantly reduces the amount of procedures. "My goods are mainly imported from distributors, with full invoices, so I don't have to re-establish the inventory. This is much lighter," he said.
These changes show that the new tax policy is not only technically adjusted, but is also gradually creating conditions for business households to adapt, operate transparently and be more proactive in their operations.
Declaration method does not increase taxes
Chairwoman of the Vietnam Tax Consultants Association (VTCA) Nguyen Thi Cuc assessed that the shift from the presumptive tax method to the declaration method does not increase taxes: "The tax policy remains the same. If tax is paid according to the revenue multiplied by the ratio method, the tax rate remains the same as before, nothing changes. If tax is paid according to income taxed according to the ratio, it is similar to what businesses are currently implementing, not higher and no changes".
Even, according to her, in many cases, tax obligations are reduced thanks to the increase in tax-exempt revenue from 100 million VND to 500 million VND.
Previously, households doing house rental business with revenue of 500 million VND had to pay a tax of 50 million VND. But now, with the new regulations, that revenue level does not have to pay any tax. This is a change in the direction of reduction, not increase" - Ms. Cuc cited.
According to Ms. Cuc, the shift from fixed tax to declaration is an inevitable trend in the context of digital transformation, not only in Vietnam but in many countries around the world. "When there are clear invoices and documents, business households themselves also benefit, feel more secure and build trust with customers and partners," she said.
In addition, the mechanism of self-declaration - self-calculation - self-payment - self-responsibility also helps business households be more proactive in their operations. Tax payment can now be done through many electronic platforms, operating 24/24, convenient for taxpayers.
However, Ms. Cuc also said that during the transition period, many business households are still concerned, especially related to the issue of tax arrears collection.
Although the regulation does not collect retroactively, many households are still worried, easily leading to hiding revenue. Ms. Cuc proposed a flexible approach and increased guidance to reassure people to declare.
Director of the Tax Department Mai Xuan Thanh: The Tax Department is committed to supporting business households to comply with regulations
The conversion of tax management methods for business households from fixed tax to declaration is an important reform, implemented in accordance with the Party and State's policies, especially Resolution 68-NQ/TW of the Politburo on private economic development.
In the process of preparing for this transition, the tax industry has launched a 60-day peak campaign to support business households to convert from fixed tax to declaration by the end of 2025, through many seminars and direct dialogues with taxpayers nationwide. Through this, the tax authorities have listened to many thoughts, concerns, and worries of the people.
On the tax sector's side, we are committed to accompanying throughout 2026 and the following years, continuing to listen to opinions from reality to promptly adjust implementation methods to be appropriate, practical and effective.
