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Proposal to Abolish Lump-Sum Tax for Household and Individual Businesses

On September 10, the Appraisal Council for the Draft Law on Tax Administration (amended), chaired by Deputy Minister of Justice Nguyễn Thanh Tú, convened to review key revisions, including the elimination of the long-debated lump-sum tax regime.

According to the submission, the amended law, consisting of 10 chapters and 54 articles, is designed to accelerate digital transformation in tax administration, making tax compliance more convenient for taxpayers while strengthening state management. One of the most notable changes is the abolition of lump-sum taxation. Instead, household and individual businesses will base their tax obligations on actual annual revenues to determine whether they fall within taxable or non-taxable categories.

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Specifically, those classified as non-taxable must still declare their actual revenues to the tax authority in accordance with government regulations. For those subject to taxation, taxpayers will self-determine their tax liability based on revenues, choosing either the deduction method or the direct method on gross revenue.

The draft also introduces new provisions on taxpayer categorization (Article 3), allowing tax authorities to assess risk levels and compliance status, and to apply tailored supervisory and management measures. In addition, a dedicated chapter on risk management and compliance is proposed to minimize overlapping inspections and promote transparency.

A separate chapter on digital transformation in tax administration has also been added. It provides rules on the use of electronic records and services similar to e-invoices, while expanding the responsibilities and authority of tax authorities to fit a modern, automated model. Artificial intelligence applications for early detection of potential tax violations are also incorporated, in line with Resolution 68-NQ/TW.

During the session, council members unanimously agreed on the necessity of enacting the revised law, affirming that its provisions align with international commitments while ensuring constitutionality, national security, and defense. However, members also urged the drafting body to carefully review resource requirements for enforcement and to ensure consistency with other existing legal frameworks.

Concluding the meeting, Deputy Minister Nguyễn Thanh Tú directed the drafting committee to further refine the law, emphasizing the need to reduce administrative procedures and compliance costs for taxpayers without compromising state revenue collection. He also requested the submission of a comprehensive dossier, including a comparative table and clear justifications for amendments, to guarantee transparency and feasibility in implementation.

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