Developing a separate management policy for business households
On the afternoon of November 11, at the announcement ceremony of the campaign "Free for the entire set of tax conversion solutions declared for 5 million business households from traditional to e-commerce" organized by Sapo Technology Joint Stock Company, Mr. Mai Son - Deputy Director of the Tax Department (Ministry of Finance) - said that the conversion from contract tax to declaration is a strategic step, demonstrating the determination of the Party and State in building a fair and transparent tax system and promoting the development of the private economic sector.
To date, 98% of declared business households have paid electronic tax; more than 18,500 households previously under the contract have switched to declaration; 133,000 households registered to use electronic invoices from cash registers.
According to Mr. Mai Son, the key goal of the conversion process is to help businesses fulfill their tax obligations conveniently, safely, transparently and modernly. The Tax sector has synchronized many solutions including research and policy amendments; increased propaganda, dialogue, and direct guidance; simplified accounting regimes; applied friendly technology to support taxpayers.
The Tax Authority is completing a new legal framework with three key points: amending the Law on Tax Administration and related documents; building a separate management policy for business households; developing a simple accounting regime associated with digital technology. This orientation aims to build a modern and transparent tax system, with taxpayers as the center.
From policy orientation, Mr. Mai Son assessed that the participation of technology enterprises plays a key role in realizing policies, supporting effective and sustainable transformation processes.
Many business households can use shared software to declare taxes
At the event, Ms. Nguyen Thi Minh Khue - Vice Chairwoman of the Board of Directors of Sapo Technology Joint Stock Company - introduced technology solutions to support business households in the process of tax declaration, issuance of electronic invoices and conversion to businesses.
Responding to the 60-day peak transformation program of the Tax sector, Sapo introduces a set of free Sapo 6870 solutions, including sales management, issuance of electronic invoices and automatic tax declaration on mobile phones. According to the program, business households are supported with free support for 24 months of software use, 2,000 electronic invoices and 3 months of digital signatures.
At the program, experts, businesses and representatives of management agencies directly answered questions and provided instructions on tax conversion for business households.
A question related to the case of a business household with four clinics, each facility operating under a business household, requiring issuance of invoices and tax declaration. The owner wants to use the same software to optimize costs and facilitate management.
Ms. Nguyen Thi Minh Khue said that the four business households have four different tax codes, considered four independent units before the tax authority. However, households can completely use the same software to declare taxes. When issuing invoices and submitting documents, data will be separated for each household, ensuring legal standards.
Expanding business lines without registering new tax codes
Another business household raised the issue: my family has registered to do business in clothing, now it is producing and selling cassava flour and turmeric starch. The ingredients were purchased from farmers, but they have not registered a new industry and it is unclear whether they need to register a new business household or tax code. Business households are also interested in tax declaration for each item.
Responding to the question, Ms. Nguyen Thi Cuc - President of the Vietnam Tax Consulting Association - said that business households are allowed to operate in many exempted areas not on the prohibited list. People who are selling clothes can completely sell cassava flour, turmeric starch or other products at the same time. The expansion of industries only requires additional business areas, no need to register new households or apply for a new tax code.
According to the instructions, each household only has one tax code, now an identification code associated with a citizen identification card. Therefore, households can use the same tax code for all industries.
Ms. Cuc emphasized that business households can expand their industries to diversify products to meet market demand. Declaration will be based on total revenue, in accordance with regulations on declaring households or contract households. The household does not have to establish additional tax codes, and does not have to separate them into other business units.
