The Ministry of Finance approved the Project on Converting the model and method of tax management for business households when eliminating lump-sum tax.

The Minister of Finance issued Decision 3389/QD-BTC dated October 6 approving the Project "Converting the model and method of tax management for business households when eliminating lump-sum tax" and assigned the Tax Department to coordinate with relevant units to implement and perfect modern tax management methods, replacing the lump-sum tax method.

Hanoi City Tax officials promote and support business households to switch to tax declaration and payment methods. Photo: gdt.gov.vn

Simplify administrative procedures to the maximum

The important objective of the project is to innovate and diversify the propaganda and support work for business households before and during the transition from the lump-sum tax method to the declaration method; develop and implement appropriate support programs for business households according to industry and scale; develop professional training documents to guide simple accounting regimes for business households to serve tax declaration, in accordance with the promulgated revised accounting Circular.

The project requires upgrading the information technology system to meet new regulations, minimize manual intervention, enhance transparency in tax administration and improve taxpayer compliance.

At the same time, research and apply advanced and modern technologies (AI, Chatbot...) to improve the quality of system and application support and respond to support requests quickly, promptly and modernly.

The project requires promoting reform of tax administrative procedures for business households, simplifying forms and declarations to 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 No. 68-NQ/TW; enhancing the provision of electronic tax services, aiming to apply smart electronic declaration forms with suggested revenue data from the invoice system, creating convenience and reducing compliance costs for business households.

Monitor compliance of business households based on the application of risk management methods to detect tax law violations, prevent commercial fraud through strengthening inspection and supervision of business household sales invoices, combating invoice trading; develop inspection programs by topic, by industry, by location for business households; develop and implement effective debt collection measures and apply appropriate enforcement measures to business households. Research separate tax management solutions for groups of households and individuals doing e-commerce business in accordance with the specific operations of this type of business.

Research and develop a new tax management model for business households after the abolition of lump-sum tax; improve the organizational structure and personnel to suit the tax management model for business households using the declaration method. Compile professional documents and organize training to improve the qualifications of civil servants managing and supporting business households; strengthen discipline and order among tax officials.

Strengthen the application of digital technology , electronic invoices, and develop shared digital platforms to support business households, ensuring that 100% of business households can easily carry out procedures electronically.

Build and provide free or low-cost digital platforms and accounting software for business households and micro-enterprises to encourage and support the transformation of business households and micro-enterprises.

Building an automatic tax calculation application system from electronic invoice data to reduce the burden of declaration for business households and increase the accuracy of tax calculation. Applying information technology to manage risks based on building a database of business households with related parties, ensuring close monitoring of business households' activities after the tax is abolished, creating a foundation for modern management and preventing revenue loss.

Strengthening coordination and information dissemination work

To ensure effective implementation, the Project requires increased coordination with relevant ministries and branches to deploy effective policies and technical solutions; close coordination with the Ministry of Public Security in standardizing personal tax codes to unify the use of personal identification numbers instead of tax codes of individuals and business households.

At the same time, strengthen connection, integration and data sharing with relevant ministries, branches and units to closely monitor the activities of business households after the end of the lump-sum tax method and switching to the declaration method, promptly detect and identify cases with tax risks or violations of the law.

Coordinate with People's Committees at all levels to issue regulations on coordination in tax management for business households after the tax is abolished, review and prevent missing households; share and update information on registration, suspension and cessation of business of business households; coordinate in enforcing tax debts; coordinate in establishing a one-stop mechanism to support households to become enterprises; propose to the People's Committees of provinces/cities to have a program to support credit and premises for newly established business households.

Coordinate with local organizations and associations to mobilize young business households, small traders... to comply with tax laws and policies; Vietnam Federation of Commerce and Industry local branches support connecting large, medium and small business networks... to create synergy, ensuring that tax management of business households in the new method is carried out synchronously and smoothly.

The Ministry of Finance assigned the Tax Department to preside over and organize the implementation of the Project "Converting the model and method of tax management for business households when eliminating lump-sum tax; coordinate with press agencies to proactively propagate and disseminate the content of the Project; promote the spirit, creativity and initiative of civil servants in the entire Tax sector to strive to successfully implement the goals and specific tasks set out in the Project.

Heads of units under the Ministry of Finance shall closely follow the general objectives, specific objectives and main tasks of the Project to implement the contents according to assigned functions and tasks; coordinate and organize the implementation of the plan according to the set roadmap; direct, inspect and supervise the implementation of the plan.

The Tax Department, based on assigned tasks, shall report to the Ministry of Finance the results of the Project implementation no later than December 31 of each year.

Full text of Decision 3389/QD-BTC.

Source: https://nhandan.vn/ministry-of-finance-decision-to-change-model-and-method-of-tax-management-with-business-ho-khi-xoa-bo-thue-khoan-post915317.html