Simplifying declaration via mobile device
At the regular press conference for the second quarter of 2025 of the Ministry of Finance, Mr. Mai Son - Deputy Director of the Tax Department said that the tax sector is focusing on implementing practical support solutions to facilitate business households' access to electronic tax declaration and management methods.
The use of electronic invoices via cash registers is considered an important premise for businesses to get acquainted with technology, gradually change trading habits and record revenue. This solution not only helps save costs and time but also increases transparency, limiting risks in tax management.
"We really want to apply existing technology platforms to support businesses. The tax authority's coordination with suppliers to deploy electronic invoices via cash register is a practical and effective step," Mr. Mai Son emphasized.
Recently, the tax sector has deployed electronic invoices for the group of business households that make declarations. In reality, many households have become familiar with and have used this tool proficiently. This is the foundation for expanding new support solutions.
According to the representative of the Tax Department, the tax authority is studying a simple declaration plan via smartphone or personal mobile device, helping businesses proactively fulfill tax obligations without requiring complicated procedures.
With appropriate support, even those who are not familiar with technology can declare and pay taxes conveniently. The important thing is that the steps are designed to be simple, easy to operate, close to the practical needs of business households, said Mr. Mai Son.
This solution is especially suitable for households with taxable revenue, contributing to reducing administrative pressure, while increasing the ability to proactively comply with tax policies.
Calculating taxes in accordance with each scale
Regarding the tax calculation method, Mr. Mai Son said that previously the tax contract method was understood to be determined according to estimated revenue, combined with the profit ratio and tax rate of each industry. Later, this calculation method was shortened to the personal income tax rate by industry.
Previously, there was a time when we applied the calculation method of taking the industry's profit rate multiplied by the tax rate, then simplified it by determining a fixed percentage, called a contract tax rate. Although that method is simple, it does not accurately reflect the current operations of business households," he said.
According to Mr. Mai Son, in current conditions, access to electronic data, especially through electronic invoices and non-cash payments, will help tax authorities gradually calculate tax obligations correctly and fully according to the actual income level instead of strictly fixing them.
The transparency of the method of calculating is also one of the important foundations for businesses to confidently switch to the data-based tax declaration method. For eligible households, tax declaration via electronic devices will completely replace the contract method, contributing to eliminating the gap between business households and small businesses.
We will fully absorb the opinions of people, organizations and experts in the process of perfecting policies to ensure closeness to practice and create high consensus in society, Mr. Mai Son affirmed.
