Việt Nam should relax electronic invoicing requirements for household businesses and individual merchants selling through e-commerce platforms, tax experts told at a policy seminar.
Masan Group Corporation (HOSE: MSN) posted record profit in the second quarter of 2026, while its consumer arm maintained double-digit revenue growth, supported by higher sales volumes and recovering consumer demand.
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.
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.
HCM City''s tax authority has set a target of collecting VNĐ800 trillion (US$30.8 billion) in domestic revenue in 2026, up 27.6 per cent from the Government assigned estimate and 29 per cent higher than the amount collected in 2025.
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.
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.
HCM City authorities underlined their commitment to creating a more transparent and business-friendly investment environment by addressing tax concerns raised by foreign enterprises.
Amid increasingly complex smuggling, trade fraud and illegal cross-border transport activities, the Department of Customs has strengthened inspections and issued warnings targeting high-risk commodities.
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.
