The Office of the City People's Committee issued Notice No. 792 on the conclusion of Vice Chairman of the City People's Committee Nguyen Xuan Luu at the Conference of the Steering Committee for the implementation of "Conversion of tax models and methods for business households when eliminating contract tax" in Hanoi City.
The notice clearly states that by January 1, 2026, the target will be achieved: 100% of tax management records need to be standardized on operating status, identification information, and electronic transaction accounts. 100% of taxpayers below the tax payment threshold have full access to information about policies, tax management and information technology, and can be ready to declare taxes.
Achieving the rate of on-time tax declaration documents at least over 90%; 100% of taxpayers are declared by electronic means; 100% of the tax amount is paid by non-cash payment, of which 80% is paid electronically.
100% of taxpayers below the taxable threshold have access to information about State policies, are installed eTax mobile and transact with tax authorities electronically. It is expected that in January 2027, it will be ready to declare taxes for the first period. 100% of taxpayers who are eligible to use invoices are instructed to use invoices, documents, and accounting books in full according to regulations.
Goal in 2026: Continue to accompany and guide business households to effectively implement tax laws, accounting regimes, invoices and documents according to regulations and apply information technology in business administration and tax declaration and payment.
Advising, supporting and encouraging large business households to convert the model to enterprises to have conditions to enjoy preferential policies on taxes, credit and other incentives according to the provisions of the Law and the City. Administrative reform, digital transformation, supporting business households and enterprises more strongly.
The city assigns 10 specific key tasks:
From a consistent guiding viewpoint: Determine the motto of action as Accompany taxpayers. Require authorities at all levels and tax management agencies to change their thinking from "management" to "support and companionship"; share difficulties, and enthusiastically guide people on methods and technology. The goal is to make input - output transparent, ensuring harmonious benefits between the State and businesses.
Focus on administrative procedure reform: Assign Hanoi City Tax Department to preside over and coordinate with relevant units to study and propose the City People's Committee to report to the Ministry of Finance and the Tax Department on solutions to reform administrative procedures in a thorough, synchronous, creative, highly feasible and in line with the reality of Hanoi Capital.
Regarding the development of specific tax mechanisms and policies: Assign the Department of Justice and the Department of Finance to coordinate with the City Tax to study and make the most of the mechanisms of the Capital Law to propose separate tax policies (tax incentives, application roadmap, exemption levels, etc.) in accordance with Hanoi practice.
Complete the reporting and regulation, the City Steering Committee's meeting assigned the City Tax to urge departments, branches and sectors that are members of the City Steering Committee to send permanent leaders to participate throughout the Steering Committee. Completion on December 10, 2025.
Completing the legal framework: Assign the City Tax Department to preside over research and advise the City People's Committee to propose to the National Assembly, the Government, and the Ministry of Finance on amending and supplementing legal regulations (Resolution 68, the Capital Law and guiding documents) to create a solid and specific legal framework for tax management for business households in Hanoi.
Reforming interconnected administrative procedures on business registration: Assign the Department of Finance to closely coordinate with the City Tax to focus on simplifying the conversion procedures from "business Household" to "Enterprise". Study the process of handling "one-stop" interconnected records between 3 agencies (Financial - Tax - Ward/ Commune People's Committee).
Evaluate, urge and support the areas of wards/communes: Assign the City Tax Department to establish a Working Group to directly support and "hand in hand with the work" to ensure the completion of tasks on time.
Strengthen coordination: Request departments, branches and People's Committees of wards/communes to promote their proactive role, fully perform their assigned functions and tasks; consider this a key political task, without waiting or delaying.
Innovation in propaganda work: Assign the Department of Culture and Sports to coordinate with the City Tax Department and local news agencies to diversify propaganda forms: seminars, online dialogues, Zalo messages, social networks... The propaganda content must be easy to understand, going deep into the rights and responsibilities of commercial civilization.
Ensure implementation resources: Assign the City Tax to proactively coordinate with the Department of Finance to advise and report to the City People's Committee for timely funding support for propaganda activities and support working groups at the grassroots level. The funding supports 3 groups of subjects including: City Tax Officials, Ward/City Civil Servants and Business Households to convert models.
