On October 2, the Tax Directorate announced that it had just organized a Southern Regional Conference on promoting tax management for business households and individual businesses; deploying electronic invoices generated from cash registers; and combating fraud and tax evasion in e-commerce by 2024.
Speaking at the conference, Deputy Directorate of Tax Directorate Mai Son said that in the era of digital economy, the activities of business households and individual businesses are also developing rapidly, not only according to the traditional model (with shops, stores, fixed business locations, business owners are often households, operating within the area of residence of individuals) but also developing strongly with many new business forms such as: Trade, business cooperation with organizations, business in the sharing economy model, business providing cross-border digital information content services, etc.
This requires the Tax sector to have a new method in managing business household taxes in line with the development of the economy and society, while accompanying and supporting taxpayers to exercise their rights and obligations fully, quickly and conveniently.
Deputy Directorate General Mai Son said that by August 2024, the country will have 3.24 million business households and individual businesses. Accordingly, tax authorities at all levels need to focus on key content groups.
Firstly, evaluate tax management for business households and individual businesses; measures to manage the use of electronic invoices for business households, promote solutions to deploy electronic invoices generated from cash registers; tax management for e-commerce business activities.
Second, exchange and discuss problems, difficulties as well as lessons learned, thereby agreeing to make recommendations and propose solutions to improve tax management efficiency.
Also at the conference, representatives of the Department of Small and Individual Enterprises discussed the situation of managing business households and individual businesses.
Of which, the number of business households with fixed business locations and regular business is 2.03 million households (of which 1.95 million are contract households and 80,000 are declared households).
In addition, there are a certain number of business individuals who declare taxes each time they arise, individuals who lease assets, and business individuals who pay taxes through organizations that declare and pay taxes on their behalf.
