NEW REGULATIONS ON TAX ADMINISTRATION METHODS FOR BUSINESS HOUSEHOLDS FOLLOWING THE ABOLITION OF THE LUMP-SUM TAX REGIME

Abstract

Decree No. 3389/QĐ-BTC of October 6, 2025, of the Ministry of Finance guiding several contents on tax management reform shall take important steps in the process of reforming tax administration activities in Viet Nam, officially abolishing documentation for tax and applying the form of declaration to enterprises from January 1, 2026. The overall goal is to develop a transparent, equitable, and effective tax administration system, ensuring fair competition between business and production entities in the spirit of facilitating digital transformation, reducing additional costs, and stimulating the development of the private economy. The article emphasizes the road to tax policy, aimed at business households in various industries, and provides deep insight into the significance of the new tax policy, as well as its implementation’s role in pushing forward the transparency of our national economy, modernization, and private economic development