On October 6, 2025, the Ministry of Finance issued Decision 3389/QD-BTC approving the Project "Converting the model and method of tax management for business households when eliminating lump-sum tax".
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Image 1. “From January 1, 2026, business households will apply the method of self-declaration and self-payment of taxes instead of lump-sum tax”_ Hotline: 097 211 8764
From January 1, 2026, business households will apply the method of self-declaration and self-payment of tax instead of lump-sum tax
The model and method of tax management for business households are built closely following the viewpoints, goals, tasks and solutions on private economic development in Resolution 68-NQ/TW of the Politburo, Resolution 198/2025/QH15 of the National Assembly, Resolution 138/NQ-CP, No. 139/NQ-CP of the Government and Decision 2260/QD-BTC dated June 30, 2025 of the Minister of Finance.
The general objective of the Project “Converting the model and method of tax management for business households when eliminating lump-sum tax” is to continue to modernize tax management for business households, eliminate lump-sum tax, establish an equal business environment between business households and enterprises, promote administrative procedure reform and digital transformation, reduce compliance costs, focus on supporting taxpayers, and create all favorable conditions for the comprehensive development of the private economy.
In addition, the Project “Converting the model and method of tax management for business households when eliminating lump-sum tax” sets out the following specific objectives:
- Legal documents and implementing instructions related to tax management for business households are supplemented or newly issued according to plan.
- Ensure that business households apply the method of self-declaration and self-payment of taxes from January 1, 2026.
- Simplify and reduce at least 30% of administrative procedure processing time, at least 30% of legal compliance costs and continue to reduce them sharply in the following years in accordance with the spirit of Resolution 68-NQ/TW.
- Ensure that 100% of business households have access to information and receive support from tax authorities on the content of converting from lump-sum tax method to declaration method, converting from business households to enterprises.
- Ensure that 100% of subjects subject to applying electronic invoices generated from cash registers according to Decree 70/2025/ND-CP of the Government must register and use them.
- Ensure that 100% of business households carry out tax procedures electronically in a convenient and easy manner
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