The Ho Chi Minh City People's Committee has issued a directive instructing departments, agencies, and localities to enhance tax management to business households and individual entrepreneurs, with a particular focus on implementing electronic invoicing via cash registers.
This measure aims to prevent revenue loss and promote fairness across all business sectors.
Under the directive, tax authorities are required to review and bring under formal management all business households currently operating outside the tax system. Additionally, a digital map is to be developed to facilitate effective oversight and monitoring.
The Committee has tasked departments of finance and tax with proposing support policies for business households facing challenges in adopting technological solutions.
Notably, police forces have been assigned to receive and process tax violation cases referred by tax authorities, share data related to transport route monitoring, and coordinate in verifying individuals engaged in unregistered business activities such as home rentals, accommodation services, or e-commerce. Local police forces are also required to collaborate with tax authorities in inspecting and verifying undeclared business operations.
According to Decree No. 70/2025, starting June 1, businesses in sectors including retail, food and beverage, hotels, passenger transport, beauty, and entertainment with annual revenue of VND1 billion (US$38,513) or more will be required to use electronic invoices generated from cash registers linked to tax authorities. This regulation aims to increase transparency, ensure accurate tax collection, and shift from lump-sum to self-declaration and self-payment.
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