According to the Ministry of Finance, tax collection from organizations and individuals engaging in e-commerce and other digital economic activities in the first five months of 2025 reached VND 74.4 trillion, a 55% increase compared to the same period in 2024. Among these, 158 foreign suppliers registered, declared, and paid taxes through the electronic portal, contributing VND 5.7 trillion, a 41% surge from the previous year.

Notably, up to 100,000 households and individuals conducted tax registration, declaration, and payment through the dedicated electronic portal for this group, with a total tax payment of nearly VND 1.1 trillion.

Additionally, nearly 93,000 organizations and individuals involved in e-commerce activities paid a total of VND 67.6 trillion in taxes during the first five months.

The tax authority has also intensified tax inspection and back-tax collection. In the first five months of 2025, the tax agency inspected 164,661 taxpayers, collecting back taxes from enterprises totaling more than VND 416 billion and from 25,201 individuals and households totaling over VND 331 billion.

 
Mr. Mai Son, Deputy Director of the Tax Department, Ministry of Finance

“The Ministry of Finance is proposing amendments to relevant tax laws and regulations. Specifically, in the draft Law on Tax Administration (new), the Ministry proposes to completely abolish the lump-sum tax payment mechanism for households and individuals, shifting to a self-declaration and self-payment mechanism along with maintaining accounting books, invoices, and vouchers like enterprises. Simultaneously, the Ministry is studying amendments to the Law on Personal Income Tax and regulations related to Value-Added Tax to adjust the annual revenue threshold for tax exemption. This adjustment aims to ensure that small businesses with revenue below a certain threshold remain tax-exempt, aligning with the increase in personal income tax deductions. By doing so, we aim to reduce the tax burden on small and micro-businesses.”

To ensure fairness among economic components, on March 20, 2025, the Government issued Decree No. 70/2025/ND-CP. Accordingly, from June 1, 2025, all households and individuals paying taxes under the lump-sum method with annual revenue of VND 1 billion or more and operating in the fields of retail and direct provision of goods and services to consumers will be required to use electronic invoices generated from cash registers.

“The Ministry of Finance has directed the tax sector to promote reform of administrative procedures related to tax, simplify the process of tax declaration and payment for households and individuals, and develop applications that automatically determine tax obligations based on electronic invoice data used by business households,” said Mr. Mai Son, Deputy Director of the Tax Department.

According to Mr. Son, these systems can automatically calculate the tax payable, prepare tax returns, and enable taxpayers to review and confirm. This significantly simplifies tax declaration, reduces errors, and saves time. The Tax Department is also upgrading the electronic tax declaration support system, which features automatic form filling based on invoice data and reminders for declaration and payment deadlines.

“This allows sellers to issue electronic invoices immediately at the time of the transaction, helping to timely recognize revenue, improve tax management efficiency, and prevent tax leakage,” emphasized Mr. Mai Son. Electronic invoicing also protects consumer rights and promotes digital transformation.

The Tax Department leader stated that this is an important step in preparing the business households to transition to a larger scale and a more transparent management method. It also helps the tax authority collect more accurate revenue data and improve tax management effectiveness.

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