The Tax Department has issued Official document No. 307/CT-PCJanuary 19, 2026, clarifying the principles for handling when Switching from the lump-sum tax method to the declaration-based tax method. From January 1st, 2026. This content has the following meaning... psychological stability and reduced legal risks. For business households in the transition period.
📌 KEY POINTS TO NOTE
Tax authorities No tax audits were conducted. , and Do not use the taxable revenue from 2026. to handle retroactively:
👉 Tax obligations of household businesses and individual business owners
👉 Completed Taxes paid under the lump-sum method from 2025 onwards
Protecting taxpayers during the transition process.
The transition to a declaration-based model. It will not be considered a basis for retroactive collection of taxes or administrative penalties. Regarding tax obligations that were previously fulfilled in accordance with regulations.
⚠️ EXCEPTIONAL CASES – REQUIRING SPECIAL ATTENTION
Regulation do not apply in case:
- competent authority Detecting fraudulent activity.
- Concealing revenue, making false declarations.
- This leads to minority of taxes payable.
In these cases, the business household may still be subject to administrative penalties or legal action as prescribed by current law.
🎯 IMPORTANT MESSAGE
The shift to the declaration method starting in 2026 is Standardization is an essential step., and with the current direction, the tax authorities are prioritizing Stability – Support – Non-disruptive For businesses that comply with the law.
Household businesses should:
✔️ Proactively review data.
✔️ Prepare a suitable record-keeping system.
✔️ Transformation according to the right path and in the right way.
👉 Understand correctly – Do correctly Getting there right from the start will help the transition process happen. safe, transparent, and sustainable.