Facing that requirement, the Điện Biên provincial tax sector has proactively deployed many solutions, strengthening support so taxpayers step-by-step adapt to the declaration method.

For many years, flat tax operated on the basis of estimation, with revenue determined at a projected level and stable throughout the business period. Business households hardly needed input vouchers, books, or inventory tracking; doing business relied more on experience and sentiment than data. However, along with socio-economic development, the business activities of households and individuals are increasingly diverse in scale and method. Many households no longer trade on a small scale in the traditional style but have expanded services, stable business, used technology in sales management, cashless payments, and selling via social networks. Therefore, switching from the flat tax model to declaration-based tax is a mandatory requirement. This is also a condition to make revenue transparent, helping business households be more proactive in fulfilling tax obligations.

Nguyễn Quang Việt, Head of the provincial Tax Department, said that switching from flat tax to declaration-based tax is an inevitable trend in the process of tax management reform and modernization. To effectively deploy Resolution 68 of the Politburo, Resolution 198 of the National Assembly, and the Project of the Ministry of Finance on abolishing flat tax from January 1, 2026, the provincial Tax sector accelerated the implementation of “60 peak days of transforming the model from flat tax to declaration for business households”; determining to take propaganda, guidance, and support as the focus, helping business households step-by-step get used to the new method, ensuring tax obligation fulfillment according to regulations, favorably and transparently.

With the slogan “urgent, drastic, responsible, effective, not leaving any business household unmanaged,” tax establishments urgently organized conferences to deploy the new tax management model for business households and individuals. Establishing working groups of 3 - 5 people “going to every alley, knocking on every door,” assigning clear people, clear tasks, clear time, and clear results. At each destination, tax officers specifically introduced the key content of the policy to abolish flat tax, orienting the transition to a management model based on actual revenue. Business households and individuals were guided in detail on the new tax management method, registration process, declaration, and electronic tax payment... Simultaneously promoting propaganda on mass media channels and social network platforms.

Thanks to easy-to-understand transmission, close to reality, and the direct support of tax civil servants, many business households proactively learned and step-by-step adapted to the new tax management model. Only after 24 days (from November 5 to 29, 2025), the provincial Tax authority completed 100% of the conversion target (10,203 households), 36 days earlier than the Tax Department’s plan. Digital transformation results and electronic invoice implementation showed the drastic, synchronous involvement of the provincial Tax sector: 100% of business households subject to declaration installed the eTax Mobile application (807/807 households), of which 92% frequently use the application to fulfill tax obligations. Regarding electronic invoices, 100% of business households subject to compulsory requirements under Decree No.70/2025/NĐ-CP registered and used electronic invoices generated from cash registers; especially, 181 business households outside the compulsory category voluntarily registered and used electronic invoices.

According to Nguyễn Quang Việt, the achieved results clearly show the consensus and positive change in the awareness of the business household community. However, during the deployment process, many households, especially elderly households and households in remote and isolated areas, were still confused when accessing technology and the new tax management method. Facing that reality, tax officers not only guided once but supported and guided directly 2 - 3 times, even more until business households firmly grasped the declaration process, used electronic invoices, and performed tax obligations proficiently.

Besides guiding procedures, declaration, and use of electronic invoices, the provincial Tax sector accompanies business households in changing the way of managing daily production and business activities. From the reality that many households are still confused in recording revenue and tracking sales, especially cashless payment forms and multi-channel sales, the tax authority proactively coordinated with network carriers and businesses providing technology solutions to support business households in accessing sales management and revenue management software suitable for practical conditions. For example, Viettel’s Tendoo software. This is smart sales management software, supporting business households to synchronously manage stages from sales, inventory management, cash flow, and revenue to customer care and general reporting. With a friendly interface and simple operations, Tendoo can be used flexibly on smartphones or computers, suitable even for those without much technology experience.

One of the highlights of Tendoo is the integration of electronic invoices, helping business households implement correctly and fully the regulations of the tax authority, convenient in declaration and settlement. The software supports automatic tax return preparation according to regulations, contributing to reducing accounting service hiring costs, helping small retail business households feel secure during the process of fulfilling financial obligations to the State.

Hoàng Thị Hương, owner of a fashion shop in Điện Biên Phủ ward, shared: Previously, bookkeeping was mainly done manually, daily revenue was only estimated, so when hearing about switching to declaration based on actual revenue, I was quite worried. When directly guided by tax officers and introduced to using sales management software integrated with electronic invoices, I gradually got used to the new management way. Just by operating on the phone, every sales transaction is recorded specifically; at the end of the day, revenue is known immediately, and at the end of the month, tax declaration is also much more convenient.

It can be affirmed that with the companionship and timely and correct support of the tax authority and related units, the transition from flat tax to declaration-based tax has helped business households fulfill tax obligations more favorably, while bringing clear efficiency in management and budget collection work. According to statistics of the provincial Tax authority, by November 28, 2025, budget revenue from business households and individuals reached VND 70,024 million, equaling 109.4% of the assigned 2025 estimate (VND 64,000 million), an increase of 28.6% compared to the same period in 2024.