From 2026, taxpayers will not have to pay business license fees or file declarations for this fee for the current year and subsequent years.

Mai Son, deputy director of the General Department of Taxation, stated that the tax sector prioritizes supporting and reminding business households to switch from lump-sum tax to declaration-based tax, rather than inspecting and penalizing them in the initial phase.

Three branches of a prominent gold shop in Thanh Sen ward ceased operations on 26/12, following a tax-related inspection by authorities.

From 2026, business households will switch to paying personal income tax on profit instead of lump-sum tax, while value-added tax calculation methods will remain unchanged.

The Ministry of Finance proposes that tax administration officials receive monthly support equivalent to 100% of their current salary, with this income being tax-exempt.

Business households and individuals will determine their tax liability based on actual annual revenue under a new draft decree.