Strengthening tax management for individuals and business households

Dong Nai currently has nearly 178,000 active business households (BHs) managed by tax authorities. This is an increase of nearly 36,000 from the beginning of 2026, with the growth concentrated in wards such as Tran Bien, Trang Bom, Binh Phuoc, Dong Xoai, and others.

Officials from Tax Office No. 10 disseminate tax policies to BHs in Dong Xoai and Binh Phuoc wards.

To ensure effective tax management for BHs, the tax sector is implementing various measures to disseminate tax policies and to support and guide taxpayers in tax registration, declaration, and payment in accordance with regulations, particularly as the State provides numerous tax incentives and support policies.

Strict control over individuals and BHs

According to statistics from the tax authorities, in the first eight months of 2026, newly established BHs were mainly concentrated in areas managed by local tax units. Notable examples include Tax Office No. 6, covering the communes and wards of Trang Bom, Binh Minh, Thong Nhat, and others; Tax Office No. 8, covering the communes and wards of Phuoc Binh, Phuoc Long, and others; Tax Office No. 1, covering the communes and wards of Xuan Loc, Xuan Dinh, and others; and Tax Office No. 10, covering the communes and wards of Dong Xoai, Binh Phuoc, and others.

To ensure that tax management keeps pace with the increase in the number of BHs and secures local budget revenue, the Dong Nai Tax Department has directed local tax units to focus on promptly reviewing and updating information on newly established BHs. At the same time, the units are monitoring households that have ceased or suspended operations or changed their locations or business lines to ensure comprehensive management of all taxpayers in close alignment with actual business activities.

For BHs, the tax sector is strengthening oversight by advising them to notify tax authorities of their bank account and e-wallet numbers; implementing e-invoices generated from cash registers; promoting and supporting taxpayers in registering for and using the eTaxMobile application; and strictly controlling budget revenue from BHs.

Reviews show that a growing number of BHs are strictly complying with regulations on tax registration and declaration, and the use of management software. This indicates an improvement in taxpayers' awareness of tax compliance.

In reality, the majority of BHs do not intend to evade their tax obligations but rather wish to comply with tax laws and fully fulfill their responsibilities.

Tran My Nuong, owner of the My Linh grocery store in Tran Bien Ward, said that throughout more than 20 years of doing business in the area, her family has always complied with tax regulations. Since changes were made to tax declaration and payment policies for BHs, her family has proactively learned about the changes and fully completed the procedures for using the software and registering bank account numbers.

Nuong said, "With revenue of under 10 billion VND, my family is eligible for many tax support policies. Therefore, to enjoy these benefits, I always proactively complete all required procedures. This way, I can focus on my business with peace of mind while enjoying the State's incentive policies."

Rapid implementation of tax support policies

On January 1, 2026, the regulation abolishing the presumptive tax method for BHs officially took effect under the National Assembly's Resolution No. 198/2025/QH15 on special mechanisms and policies for private sector development. Accordingly, BHs are transitioning from the presumptive tax method to tax declaration and payment in accordance with the tax administration law.

Along with this change, many new tax policies and regulations for BHs have been issued to strengthen tax management and ensure state budget revenue. In parallel with strictly controlling BH operations, the tax sector is focusing on implementing tax policies and incentives immediately upon receiving notifications from higher authorities.

To ensure effective management of BHs, prevent losses to state budget revenue, and ensure the fulfillment of budget collection targets in the final months of 2026, Head of the Dong Nai Tax Department Nguyen Toan Thang has requested that local tax units continue to effectively implement the tax management plan for BHs and individual businesses, focusing on specific contents and established objectives. In particular, efforts should focus on reviewing taxpayers and preventing revenue losses involving BHs and individual businesses during the final months of the year.

The Head of Dong Nai Tax Department also requested that local tax units continue to strengthen guidance to help BHs become proficient in using the eTaxMobile application to electronically complete registration, declaration, tax payment, and tax refund procedures. At the same time, attention should be focused on tapping into revenue sources from high-revenue households, those operating in high-risk sectors, households with fluctuating revenue, and cases showing signs of inaccurate declarations.

In addition, the tax sector is focusing on urging the payment and handling of tax arrears owed by BHs, as well as processing overpayments. Efforts are also being made to effectively carry out communication, support, and guidance for individual taxpayers and BHs to comply with tax laws, contributing to nurturing and developing sustainable revenue sources.

Furthermore, the tax sector continues to cooperate with service providers, solution providers, and banks to implement e-invoice solutions for BHs. The goal is to ensure that 100% of those subject to the requirement use e-invoices generated from cash registers, thereby ensuring transparency in actual revenue.

In the first eight months of 2026, state budget revenue from BHs and individual businesses in Dong Nai reached more than 651 billion VND, equivalent to 72% of the target assigned to Dong Nai by the Department of Taxation.

By Ngoc Lien – Translated by Minh Hong, Minho