To support small businesses transitioning from lump-sum tax to revenue-based tax declaration and payment starting in 2026, the Ho Chi Minh City Tax Department has issued guidelines outlining the preparatory steps and implementation process.
Accordingly, the Ho Chi Minh City Tax Department encourages business owners to proactively register for an e-tax account and perform online tax declarations via the e-Tax system, Etaxmobile, or the public service portal.
Graphic: AI – V.Vinh
Additionally, businesses required to issue invoices must register for electronic invoices or electronic invoices generated from cash registers through the Electronic Invoice System (https://hoadondientu.gdt.gov.vn). They should also research and select a certified e-invoice software provider recognized by the Tax Authority, issue invoices immediately upon sale, and set up data transmission to the tax authority upon invoice creation.
Importantly, business owners should meticulously record revenue, expenses, tools, inventory, financial details, and tax obligations.
The Ministry of Finance will issue a circular providing simple and applicable ledger templates for various business types.
To manage inventory, the Ho Chi Minh City Tax Department advises businesses to identify and declare existing inventory at the time of transitioning from lump-sum tax to tax declaration.
Furthermore, businesses are encouraged to open a separate bank account for electronic tax payments, receiving payments, and transactions to avoid confusion with personal account activities.
Urgent Tax Notice from Ho Chi Minh City Authorities to Local Businesses and Residents
The Ho Chi Minh City Tax Department has officially announced a temporary suspension of all document submission and in-person services at its main office on December 13, 2025.
Urgent Notice from Ho Chi Minh City Tax Department: Residents, Please Take Note!
The Ho Chi Minh City Tax Department has issued an urgent notice regarding the temporary suspension of in-person services and direct document submissions from taxpayers at their office located at 63 Vu Tong Phan Street, Binh Trung Ward, Thu Duc City, on Saturday, December 13, 2025.
Critical Note: 4 Essential Steps for Sole Proprietors to Declare Property Rental Taxes via eTax Mobile
The Tax Department has launched the “Experience Portal,” enabling business households and individuals leasing real estate to file their taxes seamlessly via the eTax mobile app.
Urgent Tax Notice from Ho Chi Minh City Authorities
The Ho Chi Minh City Tax Department, located at 63 Vu Tong Phan, Binh Trung Ward, has issued an urgent announcement to all individuals, businesses, and enterprises operating within the city.
Critical Notice for Business Owners: Penalties for Failure or Delayed Registration of E-Invoices Generated via POS Systems
The Ho Chi Minh City Tax Department has released a new guideline for business households transitioning to electronic invoicing, highlighting penalties for non-registration or delayed implementation of electronic invoices generated from cash registers.
