TAX ADMINISTRATION MODEL FOR HOUSEHOLD BUSINESSES BASED ON REVENUE SCALE

On October 6, 2025, the Ministry of Finance issued Decision No. 3389/QĐ-BTC approving the Scheme titled “Transformation of the Tax Administration Model and Method for Household Businesses upon the Elimination of Presumptive Tax.”

Three (03) tax administration models for household businesses based on revenue scale, to be implemented upon the elimination of presumptive tax from January 1, 2026, are as follows: