Tax officials simultaneously approach and directly guide business households
The tax sector is in an important preparation stage to officially remove contract tax and switch to management according to the tax declaration model from January 1, 2026 for business households. This is a major shift in reforming the tax system, towards a transparent, modern management method and in line with the reality of the digital economy.
Mr. Mai Son - Deputy Director of the Tax Department, Ministry of Finance - said that the shift from contract tax to declaration is an important step in modernizing tax management, towards a fair, transparent and convenient system for taxpayers.
The Deputy Director of the Tax Department emphasized that from now until December 31, 2025, all tax authorities across the country will simultaneously approach and directly guide business households. The Tax Department is also upgrading the eTax Mobile application and opening a separate electronic portal for business households, helping people to test operations before officially implementing taxes from 2026.
The goal is to help businesses be able to trial operations, get acquainted with the system, and receive timely messages and instructions from tax authorities. "We also hope that people can rest assured that the Tax sector will ensure transparency, fairness, and accompany taxpayers to comply with regulations. When the tax authority has accompanied, I am confident that there will be no administrative violations due to mistakes; if there are errors, the tax authority will be responsible for guiding and supporting to overcome them, Mr. Mai Son affirmed.
Tax sector is on duty 24/7 during the 60 peak days to support business households in conversion
On October 31, 2025, the Tax Department signed and issued Decision No. 3352/QD-CT on directing units in the entire Tax sector to focus on implementing the Plan "60 peak days for converting models from contract tax to declaration for business households". The implementation period is 60 days, starting from November 1, 2025 to December 30, 2025.
According to the decision, the Tax Department requires tax units nationwide to focus on propaganda and support so that households and individuals doing contract business know and voluntarily convert to declaration households, or transfer to enterprises.
At the same time, through conversion work, guiding households and individuals doing contract business to increase voluntary, transparent and fair compliance in tax declaration and payment of business households; forming a habit of proactively fulfilling tax obligations.
In addition, the Tax Department also directed tax professional units to focus highly on the development and completion of technical infrastructure, data systems and electronic management tools, synchronous connection between tax authorities and taxpayers to ensure taxpayers can carry out the procedures for registration, declaration and payment of "one-touch" tax.
Deploy direct and online support programs and coordinate with local authorities to organize programs, mobile support points at traditional markets, commercial streets, ... to support business households in converting, implementing the motto "hands on work" and answer directly.
During the 60-day campaign, tax authorities at all levels must be on duty 24/7, announce support hotlines, and answer 100% of business household problems within 24 hours. The Provincial and Municipal Tax Departments and the Grassroots Tax Departments are the units receiving and handling problems; complicated cases related to policies or technical errors will be transferred to the Tax Department for handling.
The Tax Department also requires 100% of business households to carry out electronic tax procedures, especially registering and using electronic invoices generated from cash registers according to Decree No. 70/2025/ND-CP of the Government. Electronic registration, declaration and payment of taxes are done completely free of charge, without any costs for taxpayers.
6 key tasks
Based on the implementation principle, the Tax Department requires tax authorities at all levels, especially lower-level taxes, to assign targets to contracted households that need to convert, deploy the use of electronic invoices from cash registers, and review data of provincial and municipal taxes. In particular, focusing on the following key requirements:
First, inheriting data: Use and review all existing business household data as a basis for conversion, ensuring accuracy and no omission.
Second, support in advance, supervision later: Prioritize propaganda, guidance, and support for business households in the initial stage; supervise compliance after the business household is familiar with the declaration process.
Third, clearly identify focal points, clearly responsibilities: The tax authority is in charge, the People's Committee of the commune coordinates; unify focal points in charge of each area and content.
Fourth, no additional costs are incurred: Electronic registration, declaration, and tax payment are done free of charge, without additional fees or requests for software purchases.
Fifth, transparency and unity: Publicly disclose procedures, forms and instructions; implement unity throughout the area, ensuring that households can easily monitor and implement.
Sixth, the Provincial and Municipal Taxes implement key communication content, including: (i) Focus on propagating the benefits and obligations when business households switch to the declaration method or transfer to enterprises; (ii) The purpose of the conversion is to ensure more transparency and fairness; (iii) The benefits that business households enjoy when converting to enterprises; (iv) The work that needs to be prepared for conversion, especially focusing on propagating and supporting electronic invoices generated from cash registers.
