On the tax authority's side; in recent times and especially in recent years, the tax sector has made efforts to accelerate the implementation of a series of tax management solutions in a modern and transparent direction, accompanying taxpayers on the basis of promoting digitalization, comprehensive reform, and extensively supporting taxpayers to fulfill their tax payment obligations...
The conversion to apply electronic invoices; electronic invoices generated from pre-connected computers with tax authorities for business individuals; unifying the personal income tax code with the number of citizen identification cards has created a breakthrough, improving transparency, fairness, equality and improving compliance standards...
In addition to the e-commerce portal for foreign suppliers without permanent establishments in Vietnam, there are e-commerce and digital platform-based business activities and other services for organizations and individuals in Vietnam declaring and paying taxes; there is also an "Electronic information portal for households and individuals doing business to register, declare and pay taxes on e-commerce and business on digital platforms". The tax authority also compiled the issuance of a trio of electronic tax handbooks...
One of the outstanding achievements of the tax authority that has created many advantages for millions of individuals is the Etax mobile product, including taxes related to individuals: individual business households, rental of houses, registration fees, Non-agricultural Land Use Tax, personal income tax from wages.
With the above practical effects, in 2025, the Tax Department was honored in the category of "Outstanding digital transformation state agency" with the product "Automatic personal income tax refund system - Digital transformation solution for taxpayers as the center". This is an information technology product researched and developed by the Tax Department from the 4.0 advanced technology platform, Big Data.
Despite initial successes, the current tax professional process is still complicated and difficult to implement for taxpayers with limited access to digital technology. Although tax policies have been reformed, there are still some shortcomings in implementation, which have a negative impact on tax management. Accordingly, it is necessary to continue to improve and reform breakthroughs in perfecting tax policies, aiming to deeply reduce social costs, improve compliance, increase transparency and equality in tax obligations.
For taxpayers; in addition to compliance awareness, taxpayer voluntariness is increasingly improved, but the situation of tax loss is still relatively common.
Tax loss can be classified into two basic groups:
- The first group, wanting to comply with tax laws, wanting to pay taxes in full, not intentionally tax evasion but not knowing, not understanding the law, leads to tax payment, late tax declaration...
- The second group, deliberately violating tax laws, not declaring or declare low revenue, trading in counterfeit goods, smuggled goods, goods of unknown origin.
Accordingly, businesses and entrepreneurs themselves need to correctly consider compliance with tax obligations and civilized business as their responsibility and obligation to themselves, their families, and their businesses to be better, more respected, and their brands to be more sustainable.
At the same time, taxpayers need to aim to and improve their self-respect, strictly comply with legal policies, fully contribute to tax obligations, do business legally, get rich legally, and fully pay taxes to the state budget to be patriotic, contributing to building a strong Fatherland.
In the process of converting from a contract household to a declaration, from a household or individual doing business to a business, households often face certain difficulties, but the most prominent at present are two major problems:
First, individual business households that are paying contracts or have not declared to pay taxes even though they have taxable revenue from business activities are worried about collecting additional taxes and fines from years before paying contracts or have not paid taxes. This worry is completely well-founded: because the average contract tax payment of tax-paying households is very low.
For declaring households, although the declared revenue is not necessarily consistent with reality, the average tax rate according to the declaration method is about 4.6 million VND/month, nearly 7 times higher than contract tax, which clearly shows the lack of equality and transparency in tax obligations between households and individuals doing business and keeping households and individuals doing business with enterprises.
Second, the inventory does not have invoices or documents.
To strengthen the governance of individual business households in capital management, business costs, business expansion, brand building, connecting with the national supply chain, towards globalization in a supportive ecosystem, enhancing compliance, and enhancing transparency, it is necessary to study and handle a number of the following issues:
Propose a tax exemption for VAT and corporate income of households and individuals doing business from 200 million (from January 1, 2026) to 1 billion VND. However, to manage and control revenue, households still register for tax, determine revenue and pay tax when it exceeds 1 billion VND...
It is necessary to encourage and require households and individuals doing business to declare according to actual arising revenue, from the time even if that revenue is much higher than the previous contract revenue and even in cases where tax has not been declared.
For acts of tax evasion and collection, it is necessary to classify them to ensure a reasonable basis, strictly handle individuals who act tax evasion, smuggling and deter those who are knowledgeable and have a large tax difference. Individuals who self-declare, adjust revenue, and pay additional taxes can consider only imposing administrative fines...
Sometimes the tax sector needs to " Sacrifice" tax collected and fined at these times to build and strengthen trust, creating a fulcrum for households and individuals doing business to increase compliance to confidently develop business, and both to increase tax payment to the state budget.
For households converting from contract tax to declaration:
Households and individuals doing business must self-review all inventories, excluding all goods of illegal origin: counterfeit goods, smuggled goods; stolen goods (if any) from inventories and handle destruction according to regulations to remove from the quantity of goods prepared for sale.
Households will declare and pay taxes on actual sales revenue. If the sales revenue is not from smuggled goods, counterfeit goods, etc., the tax authority will not prosecute and handle penalties for inventory goods without sufficient invoices or documents, except in the cases of illegally listed goods.
For households and individuals converting from household to enterprise:
For fixed assets without collateral: Proposal to allow households and individuals to hire organizations with appraisal functions according to regulations, determine the remaining repayment rate as a basis for calculating the PIT.
For inventory goods, there are no documents: Households and individuals inventory inventory and issue "sell" invoices to their own enterprises to serve as a basis for accounting for the cost of goods of the enterprise. However, this leads to difficulties for households: the tax payment will increase, even though the goods are still in the warehouse. Another case is inventorying inventories, hiring organizations with the function of determining prices to determine prices for maintaining inventories as a basis for increasing capital for established enterprises, but will still face difficulties when selling without legal shareholders. To solve this problem, it is possible to study inventory inventory and price adjustment of the valuation organization for each inventory product, and allow the life value not to be consistent with the market price allowed to be entered when determining capital prices as a basis for calculating corporate income tax. However, to handle this problem, there needs to be a specific mechanism permitted by competent authorities.
VAT refunds for businesses: Tax authorities try to connect the database to help businesses determine the fulfillment of salesperson's tax declaration obligations to handle problems for businesses.
