60 ngày cao điểm hỗ trợ hộ kinh doanh xóa bỏ thuế khoán | VTV24

Key Concepts

• Thuế khoán (Lump-sum tax): A tax system where a fixed amount of tax is paid, often based on estimates rather than actual income or sales.
• Kê khai (Declaration/Reporting): A tax system where taxpayers report their actual income, sales, and expenses to calculate their tax liability.
• Đề án 3389: A project approved by the Ministry of Finance to transition household businesses from lump-sum tax to a declaration-based system.
• 60 ngày cao điểm: A 60-day intensive campaign by the tax authorities to support household businesses in transitioning to the new tax system.
• On-stop service: A service model aiming to provide all necessary tax procedures and support in a single location or platform.
• Infographic: Visual representations of information or data.
• Giả lập (Simulation): Creating a virtual environment for users to practice tasks without real-world consequences.

Transition to Declaration-Based Tax System for Household Businesses

The Vietnamese tax authorities are launching a 60-day intensive campaign from early November to December 30th to support household businesses in transitioning from a lump-sum tax system to a declaration-based system. This initiative is a crucial step towards modernizing tax management and promoting greater transparency among household businesses, in preparation for the official implementation of this change on May 1st, 2026, as mandated by the Tax Administration Law.

Objectives and Significance of the 60-Day Campaign

The primary goal of this campaign is to operationalize Đề án 3389, a project approved by the Ministry of Finance. The campaign aims to provide maximum support to household businesses, ensuring they understand, agree with, and can independently perform their tax declaration and payment obligations.

Challenges and Tax Authority Solutions

Many small and micro household businesses express apprehension due to a lack of necessary equipment, unfamiliarity with electronic declaration, and insufficient personnel. Some businesses are operated by a single individual who handles all aspects, including sales and tax declarations.

To address these concerns, the tax authorities have undertaken thorough preparations:

• Internal Training: All tax officials are being trained to understand the challenges and needs of household businesses.
• Surveys and Classification: Surveys are conducted to identify specific difficulties faced by different types of businesses and their current level of understanding regarding upcoming tax policies.
• Partnerships: Collaboration with software solution providers and accounting/tax agencies is being facilitated to offer accessible services.
• Leveraging Existing Practices: The tax authorities intend to transform the daily record-keeping practices of businesses (e.g., tracking inventory, sales, and outstanding payments) into digital activities on an electronic platform. This aims to make the declaration process more convenient and integrated with their existing operations.
• Systematic Support: The campaign emphasizes that with thorough preparation, the involvement of political systems, local authorities, and the support of businesses, the transition will be successful.

"One-Stop Service" and Technological Infrastructure

A core value of this initiative is the development of an "on-stop service" model, built upon the existing IT infrastructure of the tax authorities. This involves:

• Mobile Platform Upgrade: Enhancing the mobile application to provide a comprehensive platform for all services.
• End-to-End Services: Businesses will be able to complete all procedures, from registering their business to declaring and paying taxes, and resolving any issues, through this platform.
• Broader Administrative Integration: The concept of a single point of contact will be extended to other administrative procedures relevant to businesses throughout their operational lifecycle.
• 24/7 Accessibility: The aim is to enable businesses to complete their procedures simply and conveniently, anytime and anywhere.

Addressing Declaration Errors and Penalties

Concerns about potential errors in declaration due to lack of skills or information are being addressed through:

• Comprehensive Documentation: Development of various support materials, including infographics, leaflets, and compiled documents.
• Simulated Environment: Creation of a simulated online portal where businesses can practice their tax declaration and payment activities. Tax officials will be stationed in key locations (commercial centers, markets, main streets) to provide direct guidance within this simulated environment.
• Targeted Support: Businesses will be classified to receive tailored assistance.
• Multi-Channel Communication: Information will be disseminated through traditional media (television, newspapers), social media, and direct outreach.
• Direct Assistance: For businesses that struggle to access digital platforms, direct, hands-on support will be provided until they become proficient.
• Grace Period for Errors: The tax authorities will focus on support rather than penalties for unintentional errors or technical glitches that may occur during the transition period. Penalties will only be applied in cases of deliberate violation.

Conclusion

The 60-day intensive campaign, backed by synchronized preparations from all levels of the tax authority and a commitment to partnership, listening, and maximum support, is expected to help household businesses adapt to the new tax management system. This new system promises to be more transparent, convenient, and efficient.