As Vietnam enters the peak phase of transitioning business households from lump-sum tax to declaration-based tax, tax authorities, consulting firms, and banks are working closely together to provide comprehensive financial, technological, and on-site support to ensure a smooth, transparent, and efficient shift for all tax payers.
Beginning January 1, 2026, the transition marks a major reform in tax administration. In preparation, tax officials, software providers, consulting firms, and tax agents have been holding numerous conferences to disseminate regulations and guide business households through the new process. In many areas, tax officials and partner organizations have visited business locations directly to provide personalized instruction and hands-on training.
Ngo Trung Dung, Deputy Director of Business in the South at KiotViet Technology Company, shared that his company’s teams have personally installed tax declaration software, prepared inventory lists, and offered step-by-step guidance to many business households. Similarly, other technology providers have deployed technical experts and consultants to assist businesses on-site, ensuring that even elderly owners or those unfamiliar with digital tools can complete tax declarations accurately.
Banks have also proactively joined the effort by offering tailored financial and technological solutions to help business households meet transparency requirements and enhance operational efficiency. For instance, Vietnam Maritime Commercial Joint Stock Bank has launched a comprehensive tax solution package featuring consulting services, digital tools, and access to capital. The bank has partnered with local tax authorities to organize workshops, provide direct consultations, and offer a free tax declaration application that enables multi-channel revenue tracking, automatic data aggregation, and integration with eTax Mobile for tax payment.
Techcombank, meanwhile, has signed a strategic cooperation agreement with the Vietnam Tax Consulting Association to deliver tax education and consulting programs for the business community, particularly for households transitioning toward the corporate model. The bank provides tax information through multiple channels, including its website, brochures, Q&A portals, podcasts in partnership with the media, and direct consultations in local areas.
Information on products, services, and promotional programs is now publicly available on the General Department of Taxation’s website, allowing business households and individuals to compare and select suitable providers. Deputy Director of the Tax Department Mai Son shared that 37 out of 126 providers are now offering complete packages that include sales software, e-invoices, and digital signatures. Many of these providers also give small businesses a boost with special deals like free invoice use for up to three years, making the switch easier and more affordable.
At a recent workshop, a senior tax official noted that during the 60-day intensive campaign to support the transition (from November 1 to December 30, 2025), the tax authorities conducted seminars, press briefings, and direct dialogues to address business households’ practical concerns. Many expressed worries about making incorrect declarations, misunderstanding regulations, or facing penalties and retroactive tax collection. The official stressed, however, that the tax sector’s main goal is to provide guidance and long-term support including before, during, and after the transition, focusing on assistance rather than inspections and penalties.
To that end, the Tax Department has launched Action Program 3789, “Accompanying Business Households and Individual Businesses in Complying with Tax Laws,” to be implemented across the sector from January 1, 2026.
Deputy Director Mai Son affirmed that revenues declared by business households in 2026 will not be used as a basis for retroactive tax collection. In addition, the tax penalty framework has been simplified to be more practical and proportionate to household business operations. The tax sector is also advancing digital transformation by providing free electronic tax services, upgrading systems to be smarter and more user-friendly, and introducing features such as suggested declarations, deadline reminders, and early error warnings.
