At the seminar titled “Business households: Transparent cash flow, expanding business opportunities”, held by Tuoi Tre newspaper on April 17, Mai Son, Deputy Director General of the General Department of Taxation, emphasized that the authority is not focused on increasing revenue or imposing administrative penalties during the transition period.

Instead, according to Son, the sector’s priority is to ensure accurate and sufficient tax collection. All policy design and management follow the principle of “correct and complete”. Supporting taxpayers to minimize violations and avoid penalties is also seen as a responsibility of every tax official and local tax agency.

However, during the recent transition from the presumptive tax method to tax declaration, several issues have arisen, particularly in communication. Information delivery has not always been effective, and in some cases has failed to address the concerns of business households.

For this reason, the tax authority has extended an apology to affected households, adding that these shortcomings will be gradually addressed.

Previously, under the simpler presumptive tax system, business households could focus primarily on their operations. Now, they are required to perform additional accounting tasks or use digital applications. In the early stages, difficulties and unfamiliarity are inevitable. Nevertheless, the tax authority has committed to remaining patient and accompanying taxpayers throughout the process. Upcoming system upgrades are also expected to introduce more user-friendly features.

At the same event, Mai Son shared notable figures after three months of implementing the transition.

Nationwide, there are approximately 5.5 million business households, of which more than 3 million operate from fixed locations. An estimated 2.3 million households have registered to use the eTax Mobile application for tax declaration.

Although the deadline for tax filing has not yet passed - the first filing period for the first quarter of 2026 is due before April 30 - tax authorities have already received 1.5 million declarations submitted early by nearly 1.2 million households.

Recently, some local tax offices requested that business households with annual revenue below VND500 million (US$20,400) stop issuing electronic invoices.

Addressing this issue, Mai Son clarified that the General Department of Taxation has instructed all local offices that issued such notices or warnings to immediately withdraw them. Business households with annual revenue of VND500 million or less, if they wish, are still allowed to use electronic invoices.

He added that, under the policy design, households with annual revenue of VND1 billion (US$40,800) or more are required to use e-invoices, while those below this threshold are not mandated to do so in order to reduce compliance costs.

However, those with lower revenue can still voluntarily register to use electronic invoices as usual.

Tran Chung