E-commerce has become a major driver of Việt Nam''s digital economy, prompting tax authorities to shift from traditional taxpayer-based management to monitoring actual transaction data and revenue flows.
The Institute of Resources and Environmental Economics has proposed restoring presumptive taxation for small household businesses to reduce compliance costs and support their transition to the new system.
Under Resolution No 34/NQ-CP issued on June 30, the government prolonged the exemption of the environmental protection tax, value-added tax (VAT) and most-favoured-nation (MFN) import tariff on petroleum products, fuel production feedstock and aviation fuel for an additional three months.
According to the Hà Nội Tax Department, information for 312,442 of the city''s 330,120 household businesses has been reviewed and standardised, covering 94.6 per cent of all registered businesses.
The proposal would also maintain existing reductions in environmental protection tax and value-added tax (VAT) on gasoline and aviation fuel that were introduced under earlier government resolutions.
Statistics from the ministry showed that the total amount of taxes and land rents deferred reached VNĐ95.2 trillion (US$3.6 billion) in 2023, VNĐ83 trillion in 2024 and VNĐ114.8 trillion in 2025.
The General Department of Taxation said it has received and is studying proposals from business associations and experts to allow small household businesses with annual revenue below VNĐ5 billion (US$191,000) to continue paying taxes under the presumptive tax regime.
The HCM City tax agency said it will maintain regular dialogue with businesses, push ahead with administrative reform and digital transformation, and identify implementation bottlenecks to recommend policy adjustments, facilitating investment and business activities for FDI enterprises.
The investigating authority has confirmed that the petition submitted by the petitioning parties is complete and valid in accordance with Việt Nam’s trade remedy regulations.
The Ministry of Finance has proposed a risk-based taxpayer classification system while reaffirming requirements for banks to share account information with tax authorities to strengthen compliance, transparency and tax administration.