Accordingly, by the end of the first quarter of 2025, the People's Committees of districts, towns and cities will establish a Night Business Management Board, develop the Board's operating regulations; issue a Decision on the scope of night business areas; develop regulations on management of night business areas; and implement it compulsorily in two localities: Hoi An City and Tam Ky City. The remaining localities will study the plan and implement it based on the actual situation of the locality.
Regarding the development of a plan to inspect night-time business activities in the area, by the end of the second quarter of 2025, the plan to inspect related activities in Tam Ky City and in Hoi An City must be implemented by the end of the third quarter of 2025. At the same time, by the end of the fourth quarter of 2025, the results, difficulties and obstacles in the implementation of the plan must be evaluated and summarized, and solutions must be proposed for implementation in the coming time.
The Provincial Tax Department is the standing agency, presiding over and coordinating with relevant departments, branches, sectors, People's Committees of districts, towns and cities in the implementation process according to the set plan and roadmap; effectively implementing the goals identified in the plan.
Strengthen the responsibility of relevant state agencies in coordinating and implementing the state administrative management function on night-time business for business households and individuals. Raise awareness and responsibility for compliance with tax laws of business households and individuals doing business at night in registering, declaring and paying taxes in accordance with regulations.
Source: https://baoquangnam.vn/chong-that-thu-thue-doi-voi-hoat-dong-kinh-doanh-ban-dem-3145574.html
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