General Department of Taxation of Vietnam's directive on tax administration of individual and household businesses

General Department of Taxation of Vietnam's directive on tax administration of individual and household businesses 

To further intensify tax administration of individual and household businesses, the General Department of Taxation of Vietnam requests Directors of Tax Departments of provinces and centrally affiliated cities to pay attention to the following:

- Review all tax administration dossiers of household and individual businesses (including those that are operating, suspending their business, absconding, etc.) within their jurisdiction; promptly handle cases of failure to comply with the regulations on tax administration of household and individual businesses.

- Organize comparison and review within their jurisdiction to grasp the developments of business operations of household and individual businesses and promptly place them under management per regulation. 

- Cross-check against information of relevant state authorities (statistical authorities, business registration authorities, local authorities, etc.) to determine the number of household and individual businesses under their management, identify causes for any discrepancy, cross-examine data between government authorities, and place these individual and household businesses under management so that existing individual and household businesses are not omitted during tax estimation.

- Upon examining and reviewing within their jurisdiction and cross-checking against information of other relevant authorities, where individual and household businesses have been included for the purpose of tax estimation but are no longer operating in the area, tax authorities shall conform to applicable regulations and Point 3.6 Clause 3 Section II Part II of Tax administration procedures for individual businesses under Decision No. 2371/QD-TCT dated December 18, 2015 of the Director General of the General Department of Taxation of Vietnam.

- Provide business registration authorities with information on registered individual and household businesses that no longer engage in business at their registered business locations for business registration authorities to carry out the management as per regulation. 

- Disclose information on individual and household businesses paying presumptive tax as per regulation while disclosing the digital map of household businesses following the written direction of the Ministry of Finance of Vietnam and the General Department of Taxation of Vietnam, ensuring transparent disclosures and intensifying the supervision capacity of the general public, authorities, central authorities, and local authorities. 

See more details in Official Dispatch No. 1357/TCT-DNNCN, dated April 2, 2024.

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