Strengthening cash flow monitoring for business households
According to the Tax Department (Ministry of Finance), based on data declared in Declaration 01/CNKD, some localities have a higher rate of business households needing to be reviewed than the average of 26%. Of which, Lang Son reached 57%, Quang Ngai 50%, Vinh Long 47%, Gia Lai 41%, Hung Yen and Lam Dong all 40%. Some other localities also have high rates such as Tay Ninh 40%, Hue 39%, Ninh Binh 38%, Da Nang 34%, An Giang 33%, Phu Tho 33%, Dong Nai 32%, Khanh Hoa 30%, Hai Phong 29% and Can Tho 29%.
To ensure the implementation of 100% of eligible business households, the Tax Department has issued an urgent dispatch requesting tax authorities of provinces and cities to coordinate with People's Committees of communes, wards, statistical agencies and related units to review and make a list of business households.
The list includes households paying taxes according to the declaration method, contract households with a revenue of VND1 billion/year or more, contract households with a revenue close to VND1 billion/year, as well as households using cash registers.
In parallel, the tax authority requires the organization of a field survey to determine households that sell goods and provide services directly to consumers, thereby making it mandatory to use electronic invoices. This list will also be the basis for focusing on supporting during the peak month, while selecting large-scale business households with the potential to convert to businesses.
Closely monitor the use of electronic invoices from cash registers
The Tax Department said that the rate of business households using electronic invoices from cash registers is still low, averaging 69.5%. Some localities have much lower rates, including Lang Son 46%, Phu Tho 55%, Tay Ninh 56%, Hung Yen 58%, Quang Ngai 61%, Dak Lak 62%, Dong Nai and Vinh Long are all at 63%, Ninh Binh 65%, Ca Mau 66%, Thai Nguyen 66%, Bac Ninh 66%. In addition, Hue and An Giang reached 67%, Hai Phong 68%, Lao Cai and Ho Chi Minh City both 69%.
Faced with this reality, the Tax Department requires local taxes to regularly analyze registration and use data, have a plan to strictly inspect and monitor. In cases where there have been instructions but there are intentional violations, the tax authority will handle them according to regulations. At the same time, it is necessary to compare and analyze invoice revenue and declared revenue, especially in the fields of sales of goods and food and beverage services - where direct revenue is generated from consumers.
The Tax Department emphasizes the need to focus on tax management based on taxpayer cash flow, through exchanging information with relevant agencies and organizations. This is an important requirement to detect risks and abnormalities in declaration and ensure that taxpayer data is protected according to legal regulations.
As of June 30, more than 110,000 business households have registered to use electronic invoices from cash registers according to Decree 70/2025/ND-CP, of which 53,611 households have declared and 56,684 households have contracted. Notably, more than 20,000 contract businesses with revenue of less than 1 billion VND/year have also voluntarily registered to use.
