A key proposal is to introduce a mechanism to regulate windfall gains from differences in land values, while imposing high taxes on vacant land and property transactions conducted within a short period.
The regulation built on the cooperation mechanism established in 2017 while incorporating s to reflect new legal requirements, practical management needs, and Việt Nam''s international commitments.
Tax officials said sellers must determine their tax obligations based on actual revenue, regardless of whether they sell through an e-commerce platform, social network or other channels.
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.
Researching and gradually implementing tax management based on cash flow analysis is becoming an inevitable trend among many modern tax authorities around the world.
The White Book provides a comprehensive overview of Việt Nam’s current tax system in line with international practices, including direct taxes, indirect taxes and sector-specific levies.
Household and individual businesses with annual revenue of VNĐ3 billion (US$114,000) or less could issue a single consolidated electronic invoice for daily transactions of below VNĐ50,000 each if buyers do not request invoices.
Domestic revenue continued to hold the largest part, VNĐ184.8 trillion, or 30.3 per cent of the annual plan, up 8.8 per cent year-on-year, local authorities reported.
Under the ministry''s proposal, ed service providers would be allowed to issue a single consolidated invoice for multiple transactions of low value and high frequency for non-business customers, instead of issuing a separate invoice for each transaction.
The upcoming launch is expected to ease concerns among household businesses – especially older shop owners and traditional market traders who may lack digital or accounting skills.
Economic, trade, investment, and tourism cooperation are key pillars of Việt Nam-Cambodia relations through 2030, with both sides aiming to raise two-way trade to US$20 billion and beyond.
The event, attended by around 50 Korean businesses in Việt Nam, provided s on tax and customs regulations to help firms comply with laws and protect their interests.
The total State budget revenue for the first nine months of 2025 is estimated at nearly VNĐ1.9 quadrillion (US$71.2 billion), up 27.9 per cent over the same period last year and equal to 96 per cent of the annual estimate.