Ho Chi Minh City, September 12, 2025 – The workshop “Addressing Concerns for Business Households Shifting from Lump-Sum Tax” was jointly organized by MISA Joint Stock Company and Vietnam Prosperity Joint Stock Commercial Bank (VPBank), attracting the participation of tax authorities, financial-accounting experts, media agencies, nearly 500 business households directly, and over 3,000 business households online. The event affirmed the urgency of transitioning from lump-sum taxation to declaration-based taxation, providing timely answers to the business household community.
In his opening speech, Mr. Nguyen Minh Tuan – Deputy General Director of MISA emphasized that by abandoning lump-sum tax, business households have the opportunity to escape the old “small-scale, stagnant business” model to become more transparent, easily access capital from banks, cooperate with businesses, deeply participate in value chains, and assert their reputation in the market.
Opening the program, Ms. Nguyen Thi Cuc – Chairwoman of the Vietnam Tax Consultants’ Association, former Deputy Director General of the General Department of Taxation, emphasized that tax policies for business households and individuals are undergoing significant changes to create a transparent, fair business environment and promote private economic development in line with Resolution 68-NQ/TW. Accordingly, the Tax Administration Law and guiding documents stipulate two tax calculation methods: lump-sum and declaration-based. Especially, from 2026, lump-sum tax will cease, replaced by a declaration mechanism linked to invoices and documents, helping business households proactively determine revenue, expenses, and payable tax amounts. At the same time, households with small revenues (under 200 million VND/year from 2026) will be exempt from VAT and personal income tax, while larger households will have to apply more stringent declaration and management methods.
The transition from lump-sum tax to declaration-based tax and the use of e-invoices brings many benefits such as enhancing reputation, transparency of operations, facilitating access to capital and business cooperation, and creating a foundation for business households to gradually develop into enterprises. The State also offers support solutions such as reducing land access costs, credit, digital transformation applications, human resource training, and tax exemptions and reductions in the initial stage of transitioning to enterprises. This is an important step to promote the role of the private economic sector – which currently contributes about 50% of GDP and employs over 80% of the country’s workforce – to become the main driving force for sustainable growth.
To support business households and individuals in complying with tax regulations and e-invoices under Resolution 68-NQ/TW and Decree 70/2025/ND-CP, Ms. Bui Thi Trang – Director of MISA Retail Solutions Division, introduced a sales management – e-invoice – tax declaration solution suite specifically for business households. This solution suite was developed by MISA with the aim of helping business households achieve comprehensive and effective management, easy implementation, full compliance with tax regulations, and optimized costs.
In particular, MISA’s solution is designed to accompany business households throughout their development journey: from micro, small, medium to large scale, even when transitioning into enterprises. From simple sales management at a single store to expanding to multi-channel sales and multiple branches, MISA provides suitable tools to help business households manage effectively, issue invoices, declare taxes, easily complete accounting records, and confidently focus on business development.
For small business households, MISA developed the MISA eShop business household sales management platform, helping business households manage all sales activities, issue invoices, manage ledgers, declare taxes, etc., on a single application and with just a smartphone. In addition, the solution integrates artificial intelligence (AI) to help sellers create orders quickly and easily by voice. The software also automatically synthesizes data and sends sample tax declarations to tax authorities directly on the phone.
For larger business households, MISA provides a solution suite including MISA eShop software and hardware (a POS system), helping business households issue invoices promptly at the point of sale. MISA eShop software is also directly connected to MISA’s accounting and tax solutions, automating data entry, accounting, and electronic tax declaration and submission directly on the software. Furthermore, the software is integrated with the MISA ASP Service Accounting Platform, directly connecting to nearly 24,000 accounting and tax experts, ready to serve millions of business households transitioning to declaration-based taxation, enhancing professionalism in financial management, standardizing accounting, complying with taxes, and achieving sustainable development.
Following MISA’s digital solutions, Mr. Ngo Binh Nguyen – Director of VPBank’s Business Household Segment, introduced suitable financial solutions specifically for households, such as the V20K loan package with preferential interest rates starting from only 3.99%/year for collateralized loans, a lending limit of up to 20,000 billion VND, or opening a VPBank CommCredit credit card with up to 12% cashback, or profitable accumulation solutions with attractive yields of up to 4.5% from the Super Profit tool, especially suitable for customers with idle cash flow in the short term.
Mr. Nguyen stated: “VPBank is committed to accompanying the business customer community, from individuals to individual business households, not only by providing capital but also by supporting operational management, insurance, and reinvestment, creating a closed value chain. From there, promoting long-term prosperity for customers and for the entire Vietnamese business community.”
Within the program, a panel discussion titled “Addressing Concerns for Business Households Shifting from Lump-Sum Tax and Promoting Private Economic Development” took place with the participation of speakers: Ms. Nguyen Thi Cuc – Chairwoman of the Vietnam Tax Consultants’ Association, former Deputy Director General of the General Department of Taxation; Ms. Le Thi Thu Huong – Chairwoman of the Ho Chi Minh City Tax Consulting and Agents Association, former Deputy Director of the Ho Chi Minh City Tax Department; Mr. Nguyen Minh Tuan – Deputy General Director of MISA Joint Stock Company; Mr. Ngo Binh Nguyen – Director of VPBank’s Business Household Segment, moderated by Ms. Bui Thi Trang – Director of MISA Retail Solutions Division. The speakers discussed and analyzed legal regulations and new obligations of business households after abandoning lump-sum tax in specific cases, technological solutions to support households in invoicing – ledger management – declaration, along with opportunities to access capital and cash flow for business households to achieve convenient and sustainable digital transformation.
With over three decades of experience in technology development in the financial – accounting – tax sector, MISA is committed to accompanying business households and individuals in effectively and conveniently implementing invoice and document regulations and tax obligations in accordance with Resolution 68-NQ/TW, Resolution 198/2025/QH15, and Decree 70/2025/ND-CP.
