Aiming for 100% of business households earning VND 100–500 million a year to qualify for tax declaration by December 20, 2025

According to statistics from the Dong Nai Tax Department, as of December 11, the tax sector had updated 100 percent of the database on business households and individual business operators on the tax management system. Survey results show that Dong Nai currently has more than 105,000 active business households, including over 44,600 households with annual revenue ranging from VND 100 million to VND 500 million.

Along with completing the business household database, the tax sector has recorded several notable results, including 90 percent of business households committing to using electronic invoices generated from cash registers and 96 percent installing and using the eTax Mobile application. These indicators serve as key pillars for assessing the implementation of the Project on Reforming and Improving the Quality of Tax Administration for business households issued by the General Department of Taxation (now the Tax Department) in February 2025.

Digitalizing the tax management system

According to the Tax Department’s assessment under the Business Households Reform Project, in the context of a rapidly developing digital economy, business household activities have expanded rapidly. These households not only operate under traditional models but have also grown significantly through various new forms of business. The diversity of business models and the large number of active business households play an important role in socio-economic development.

Business households in Trang Bom commune are guided on tax declaration procedures. Photo: Ngoc Lien

However, tax administration for business households continues to face several challenges, including discrepancies in tax policies between business households and enterprises in terms of calculation methods and tax rates. These gaps have led to many large-scale business households opting not to convert into enterprises, as well as risks of invoice misuse to legitimize expenses for businesses. Meanwhile, business household activities have rapidly diversified across sectors and models, while tax management methods remain largely manual, and human resources at the commune and ward levels are still limited. Tax revenue has yet to accurately reflect the true scale of operations, resulting in inequities in contributions to the state budget and generating unfavorable public opinion.

Recognizing the importance of managing business households in relation to state budget revenue, the Ministry of Finance and the Tax Department have proactively implemented various measures to enhance oversight, apply information technology, and promote digital transformation across all stages of tax administration for business households. These efforts have brought about positive changes, with the business household reform project contributing to improved state governance in general, and tax administration in particular, in 2025 and the years ahead.

Nationwide, a 60-day intensive campaign is underway to shift from lump-sum taxation to declaration-based taxation. Since early November, the Dong Nai tax sector has mobilized human resources to carry out this campaign.

Completing the review of business households by December 20

As of December 11, 100 percent of business households had been surveyed. The province currently has more than 105,000 business households, of which over 99,700 were subject to lump-sum taxation before the survey. Only just over 5,500 households were applying declaration-based taxation. Under the new regulations, nearly 48,900 business households with annual revenue exceeding VND 100 million are now subject to conversion from lump-sum to declaration-based taxation.

Assessing the recent outcomes in business household management, Nguyen Toan Thang, Head of the Dong Nai Tax Department, stated that the tax sector has proactively coordinated with relevant agencies to step up communication on tax policies and the tax conversion campaign through local media outlets, the Provincial People’s Committee website, and social media platforms such as Zalo, YouTube, and fanpages. Outreach efforts have also included printed materials such as leaflets, posters, banners, and user guides via eTax Mobile. Additionally, the tax sector collaborated with eight solution providers and four banks to provide communication support, guidance, and troubleshooting. It deployed mobile assistance at 67 traditional markets, involving nearly 4,000 business households, and organized training conferences on electronic tax filing and the use of eTax Mobile.

Tax Unit No. 9 offers training to taxpayers in Loc Ninh commune, Dong Nai province. Photo: Ngoc Lien

Thanks to coordinated efforts by tax authorities, service providers, and solution suppliers, as of December 11, 2025, more than 28,600 business households had either completed or committed to converting from lump-sum to declaration-based taxation, including 461 households that upgraded to enterprises. All business households with annual revenue exceeding VND 500 million have implemented tax declaration, while nearly 54 percent of business households earning between VND 100 million and VND 500 million annually have done so. Building on these results, the Dong Nai tax sector aims to complete the review by December 20, 2025, ensuring that 100 percent of business households with annual revenue of VND 100–500 million have commitments and sufficient documentation for declaration-based taxation.

Head of Dong Nai Tax Department Nguyen Toan Thang noted that the process has encountered many difficulties; however, the Dong Nai Tax Department considers this a key political task that must be fulfilled. In addition to guiding taxpayers on tax declaration procedures, accounting records, invoice usage, tax payment, and reporting, the tax sector has developed plans to review target groups, supervise declarations and payments, manage invoice usage, prevent revenue loss, and handle violations by business households in 2026. Regular reviews will also be conducted for entities below the tax threshold or not yet under tax management to ensure comprehensive oversight, prevent revenue leakage, and foster a fair and healthy business environment.

To support business households in tax declaration, the Dong Nai Tax Department has developed post-conversion support plans with practical solutions, including coordination with solution providers such as VNPT, Viettel, Softdreams, KiotViet, and MISA, as well as banks including Vietcombank, Agribank, and LPBank, to provide guidance and address issues arising during and after the conversion process.

By Ngoc Lien – Translated by M.Nguyet, Minho