Tax sector launches 60-day peak campaign to shift from presumptive tax to declaration-based taxation for household businesses

The Dong Nai Tax Department has announced that the tax sector is focusing on implementing a 60-day peak plan to shift from presumptive tax to declaration-based taxation for household businesses (the 60-day peak campaign), under the direction of the Tax Department, running from November 1 to December 30, 2025.

Decision No. 3352 of the Tax Department on implementing the 60-day peak plan to shift from presumptive tax to declaration-based taxation for household businesses.

With the message “60 days of action – Substantive transformation – Elevating declaration-based household businesses toward transparency and modernization”, the 60-day peak campaign is being implemented under Decision No. 3352/QD-CT dated October 31, 2025, issued by the Tax Department. The campaign holds special significance for the tax sector as it aims to concretize the Ministry of Finance’s nationwide scheme on “Transforming the tax management model and methods for household businesses following the abolition of presumptive tax”. The focus is on grassroots tax units, particularly in areas with a high concentration of presumptive-tax households, such as traditional markets, commercial streets, and localities with many lodging or service household businesses.

A tax officer (far left) explains and provides guidance on tax policies to taxpayers in Dong Nai province. Photo: Ngoc Lien

In addition, the 60-day peak campaign also aims to implement a key policy of the Party and the State in promoting the sustainable development of the private economic sector, in line with Resolution No. 68-NQ/TW dated May 4, 2025, issued by the Politburo to develop the private economy. The substantive shift in the tax management model from the presumptive method to the declaration-based method for household businesses is being carried out in accordance with the spirit of the Law on Tax Administration No. 38/2019/QH14, Resolution No. 198/2025/QH15 of the National Assembly on several special mechanisms and policies to develop the private economy, and other relevant legal provisions.

According to the directive of the Tax Department, the 60-day peak campaign must ensure that all household businesses adopt the self-declaration and self-payment tax method starting January 1, 2026. It must also guarantee that 100% of household businesses have access to information and receive support from tax authorities regarding the transition from the presumptive tax method to the declaration-based method, as well as the conversion from household businesses into enterprises.

Taxpayers learn about current tax policies. Photo: Ngoc Lien

To ensure the highest effectiveness of the 60-day peak campaign, the Tax Department has directed local tax offices to strengthen their support and guidance for household businesses, ensuring that 100% of eligible entities register for and use electronic invoices generated from cash registers, in accordance with Government Decree No. 70/2025/ND-CP.

In addition, local tax authorities are required to establish hotlines to provide household businesses with timely support and round-the-clock (24/7) assistance throughout the transition process. Key priorities include reviewing and utilizing all existing data on household businesses as the foundation for accurate and comprehensive conversion; prioritizing communication, guidance, and support for businesses in the initial phase; monitoring compliance once businesses become familiar with declaration procedures; ensuring coordination between tax authorities (as the lead agencies) and commune-level People’s Committees; assigning designated focal points for each locality and area of responsibility; and guaranteeing that electronic registration, declaration, and tax payment are provided free of charge, with no additional fees or software purchase requirements.

According to statistics from the Dong Nai Tax Department, in the first nine months of 2025, nearly 35,700 individuals and household businesses were newly registered in Dong Nai, marking a 41% increase compared to the same period in 2024. The province now has nearly 147,000 active household businesses, with more than 102,000 of these under the management of the Dong Nai Tax Department. Over 98,000 of these apply the presumptive tax regime, including about 56,000 that are subject to tax payment. The tax sector is continuing to review and update information on individual and household business activities across the province to ensure tax administration is conducted in strict accordance with legal regulations and to prevent losses to the state budget.

By Ngoc Lien – Translated by Dang Huyen, Minho