The Official letter of the Ministry of Finance on directing tax management for business households and individuals; promoting the implementation of electronic invoices generated from cash registers
On 31/3/2025, the Ministry of Finance issued Official letter No. 3987/BTC-CT on directing tax management for business households and individuals; promoting the implementation of electronic invoices generated from cash registers.
Accordingly, on January 4, 2024, the Ministry of Finance issued Official letter No. 95/BTC-TCT to the Secretaries and Chairmen of provinces and centrally-run cities requesting attention, sharing and coordination in directing and operating the state budget collection work, focusing on directing tax management for business households and individuals to modernize tax management, contributing to improving the local administrative reform index, increasing state budget collection in the area.
To carry out the above tasks and to improve the effectiveness of state management in general, and tax management in particular for business households and individuals in 2025 and the following years, the Ministry of Finance requests that the Secretaries and Chairmen of the provinces and centrally-run cities pay attention to directing local authorities and relevant Departments and branches (Finance, Banking, Industry and Trade, Public Security, Construction, Market Management and Development, Health, Statistics, etc.) in the area to closely coordinate with tax authorities in tax management for business households and individuals, especially those paying lump-sum taxes in the fields of retail stores, restaurants, and beverage establishments, and deploying electronic invoices generated from cash registers to prevent tax losses, focusing on such a number of key tasks as:
Firstly: The People's Committees of districts, towns, and cities directly under the province direct functional departments, People's Committees of communes, wards, and towns to coordinate with tax authorities in the management of households and individuals doing business.
Secondly: Relevant local agencies coordinate with tax authorities to advise the People's Council of the province and city according to their authority to allocate and decide on detailed revenue estimates for each district, town, city in the area in line with the actual production and business situation of households and individuals doing business in each area, ensuring that the total assigned amount is not lower than the number of state budget collection tasks in 2025 announced by the Tax Department. To coordinate with tax authorities to manage taxes for households and individuals doing business to ensure feasibility, suitability, and compliance with policies and regulations, and ensure that the total revenue from households and individuals doing business is not lower than the estimate that the People's Council of the province and city has decided to assign in the area.
Thirdly: Relevant departments, branches and agencies increase sharing and connecting information and databases related to the management of households and business individuals, synchronize and standardize databases between departments and branches according to population management data in Project 06 of the Government and help tax authorities manage taxes closely to the actual business situation in the locality, contributing to creating an equal and healthy business environment. To strictly handle violations of tax laws, business conditions and related specialized laws.
Fourthly: Relevant local agencies coordinate with tax authorities to promote the implementation of electronic invoice solutions generated from cash registers.
