The Tax Department has recently issued Official Dispatch No. 4948/CT-NVT, implementing a nationwide synchronized plan to transition from lump-sum tax to self-assessment tax declaration. The dispatch mandates that local tax authorities promptly conduct surveys, disseminate information, and strengthen management to ensure a seamless transition according to the prescribed timeline.
One of the most urgent tasks at this stage is to review, cross-check, and update the database of business households. This aims to accurately determine the scale, business sector, and support needs of each household, providing a basis for guiding the transition to the new declaration method.
In line with the Party and State’s policy, starting from January 1, 2026, 100% of business households nationwide will switch to self-assessment tax declaration and payment, completely replacing the lump-sum tax method.
The Tax Department emphasizes that this transition not only enhances transparency in tax management but also creates a fairer business environment for households. It enables them to participate more actively in the formal market, facilitates easier access to loans, and supports business expansion.
To prepare for this transition, business households should:
– Update their tax registration information comprehensively.
– Use electronic invoices as mandated for households with annual revenue exceeding VND 1 billion.
– Create and utilize an electronic tax account for online declaration and payment.
– Maintain detailed revenue records and store invoices and documents for verification when required.
Tax declarations will be made using Form 01/CNKD, with tax payments due monthly or quarterly based on revenue scale. The Tax Department has launched online platforms such as eTax Mobile, the Electronic Tax Portal, and public online services, allowing business households to complete all procedures with a single account, anytime and anywhere.
The Tax Department advises business households to initiate the transition early to avoid last-minute rushes, which could lead to overload or errors. The Tax Department is committed to providing continuous guidance, support, and accompaniment throughout the transition process.
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