Regarding the proposal of National Assembly Deputy Nguyen Van Than (HCMC), Chairman of the Vietnam Association of Small and Medium Enterprises on tax policies for business households, Mr. Than proposed adjusting tax policies for business households in a simpler and more convenient direction for people and reducing management pressure for tax authorities.
According to the delegate, the current regulation stipulates that revenue below 500 million VND/year is not subject to tax, equivalent to about 40 million VND/month. On that basis, he proposed to continue to maintain this threshold to exempt small-scale business households from tax. For groups with revenue from 500 million VND to 5 billion VND/year, they pay the license tax (determined) so that people can conveniently do business, freeing the entire tax industry force.
Sharing with Lao Dong Newspaper, Mr. Le Van Tuan - Director of Keytas Tax Accounting Co., Ltd. - said that it is necessary to understand the true nature of the subject fee.
According to him, the license fee (formerly often called license tax) is a tariff-based revenue, collected on the business license of enterprises and business households, not directly dependent on revenue or profit.
Simply put, this is a tax fee that taxpayers must pay periodically annually to the tax authority. The collection level is graded, based on registered capital for enterprises or revenue for business households.
From a legal perspective, the policy of abolishing subject fees has been clearly defined in documents. In sub-item 2, Section III of Resolution 68-NQ/TW in 2025, the Politburo requested the abolition of subject fees to create favorable conditions for the private economic sector to develop.
This content continues to be institutionalized in Article 10 of Resolution 198/2025/QH15, applicable to businesses, business households, individual businesses and related organizations and individuals.
Accordingly, based on Article 10 of Resolution 198/2025/QH15, from January 1, 2026, the collection and payment of subject matter fees is officially terminated. Organizations, individuals, groups of individuals, and households operating in the production and business of goods and services do not need to declare and pay subject matter fees.
However, before Resolution 198 takes effect, taxpayers must still fully fulfill their tax obligations for the previous year according to regulations.
