"The most fearful thing about making a mistake is the process"
From 2026, the contract tax mechanism will end, business households will switch to self-declaration of revenue, expenses, and tax payment according to reality to modernize management and create a transparent and equal tax environment between business households and enterprises.
Although agreeing with the policy, many small businesses said they have difficulty getting used to the new management method, especially in the stages of getting input invoices, electronic storage and revenue declaration.
Talking to Lao Dong, Mr. Pham Van Hung (27 years old, Hanoi) - the owner of a barber shop in Hoang Mai, shared: "Previously, we only paid contract tax once a year, now we have to declare monthly, store electronic invoices and sales documents. Many places sell handicrafts and chemicals but have not yet issued invoices, so I am very confused. The most frightening thing is to violate the process and be fined, while I am just a small household, without an accountant".
Ms. Nguyen Thi Hang (55 years old, Hanoi) - owner of a small grocery store in Cau Giay, shared the same concern: "We support the new policy, but really need someone to guide us to the point. Paying electronic taxes by ear is simple, but for the elderly who do not use much technology like me, operating on software is not easy at all. Sometimes just opening an application takes a whole session".
Ms. Hang believes that if the tax authority has more friendly software, or sends direct support staff to the ward, people will easily follow, avoid mistakes and feel more secure when declaring.
"We just hope to have specific instructions, with clear illustrative examples. If I do the right thing, I will do enough, then everyone will be willing" - she added.
Many business households admit that the most difficult thing at present is not the tax rate, but the habits and ability to use technology. Having to make invoices, manage books, declare and pay taxes periodically is a challenge for those who are used to being "self-conscious and self-medicated".
Many people are afraid of making wrong mistakes, reporting in short or late, leading to being fined - while they do not have a specialized accounting department like a business.
The Tax Department accelerates support for business households
Eliminating contract tax is a major reform step in the process of modernizing the tax system. To put the policy into practice, the Tax Department is accelerating support so that the transition process takes place smoothly and transparently and no one is left behind.
Recently, the Tax Department issued Decision No. 3352/QD-CT directing units in the whole industry to focus on implementing the Plan "60 peak days of converting the model from contract tax to declaration". The campaign will last from November 1 to December 30, 2025, deployed nationwide, focusing on traditional markets, commercial streets, and areas with many business households to support "hand-to-hand work".
The tax authority has carefully prepared, coordinating with software solution providers, tax agents, and accounting agents to help businesses make smooth transfers. Most households record by hand every day - importing goods, selling goods, and inventory - we only help people transfer those records to digital platforms, through electronic devices," said Mr. Mai Son - Deputy Director of the Tax Department.
In the 60-day plan, the Tax Department requires 100% of business households to have access to information, receive direct or online support, and ensure that problems are resolved within 24 hours. Each location has its own focal point, a hotline that answers 24/7. The entire registration, declaration, and electronic tax payment process is free, without additional fees or requests for software purchase.
According to him, in the first phase, the tax authority did not impose heavy penalties, but focused on guiding and interacting directly at markets and streets. "We are committed to not letting business households do alone when paying contract tax" - the Deputy Director affirmed.
