Supporting 2 Mln Business Households to Phase Out Presumptive Rate Tax

“Transitioning from a presumptive-rate tax to a declaration-based system is more than a change in tax calculation. It represents a comprehensive transformation in management methods, service mindset, and how tax authorities engage with taxpayers. The tax sector must pursue breakthrough innovation to accompany taxpayers and ensure the elimination of the presumptive-rate tax proceeds smoothly and effectively.”

Dinh Thi Thuy, Vice Chair of MISA, speaks at the launch of the free software program for 2 million business households to eliminate the presumptive rate tax

This was the message from Mai Son, Deputy Director of the Department of Taxation, at the launch of the program “Free Software for 2 Million Business Households Implementing the Elimination of Presumptive-Rate Tax under Resolution 68-NQ/TW.” Organized by MISA Joint Stock Company in Hanoi, the program supports business households as they shift from Presumptive-rate to declaration-based taxation.

In her opening remarks, Dinh Thi Thuy, Vice Chair of MISA’s Board of Directors, emphasized that removing the presumptive-rate tax marks a major step in modernizing Vietnam’s tax system and requires collaboration with technology companies to make policy truly effective in practice.

“With 31 years of leadership in digital transformation in the finance and accounting sectors, MISA is committed to helping business households declare and pay taxes transparently, accurately, and conveniently. This will contribute to building a fair, sustainable, and citizen-centric digital economy,” she said.

According to MISA, the initiative offers practical, timely support to help business households become familiar with transparent tax management, reduce compliance costs, and minimize errors. Each participant receives three months of free access to MISA eShop software, one year of free digital signature use, and 5,000 free electronic invoices.

Featuring a “six-in-one” toolkit that integrates sales management, invoice issuance, digital signatures, bookkeeping, tax declaration, and direct connection with the Mtax e-tax system, MISA eShop allows business households to complete the “Declare - Sign - Submit” process on a single platform. It is designed to support users from small-scale operations to fully developed enterprises, promoting a transparent, modern, and sustainable business environment.

Deputy Director Mai Son noted that this transition supports the Party and State’s goal of ensuring fair, transparent tax administration and promoting private-sector growth. To date, 98% of business households filing declarations have paid taxes electronically, more than 18,500 have shifted from Presumptive-rate to declared taxation, and over 133,000 have registered to use electronic invoices via point-of-sale systems.

“These figures reflect the positive momentum of the new policy and the adaptability of business households as they embrace change,” he said.

In the fourth quarter of 2025, the tax authority will upgrade eTax Mobile and related applications to build a smart electronic tax ecosystem for individuals and business households. The system will automatically compile revenue data from electronic invoices and other sources to calculate tax obligations and generate draft declarations, allowing users to simply verify and confirm. This feature helps prevent errors during the transition and increases taxpayer proactivity. At the same time, the tax authority is cutting at least 30% of processing time and compliance costs by standardizing forms and shifting procedures fully online.

According to a representative of the tax sector, the main goal in the coming period is to help business households fulfill their tax obligations conveniently, securely, transparently, and with modern methods. The sector is simultaneously implementing multiple solutions, including reviewing and revising policies, strengthening communications and dialogue, providing practical guidance, simplifying accounting procedures, and applying user-friendly technology.

The Ministry of Finance has been and continues to implement the policy and roadmap to support business households in eliminating the presumptive-rate tax with urgency and determination. At the same time, tax authorities are completing the legal framework in three main areas: amending the Law on Tax Administration and related documents; developing dedicated management policies for business households; and creating a simplified accounting regime integrated with digital technology, all aimed at building a modern, transparent, and taxpayer-centered tax system. Based on this policy foundation, technology enterprises play an essential role in putting the initiative into practice.

By Quynh Anh, Vietnam Business Forum