Tien Giang: Strengthening coordination in tax management for business households and individuals; promoting the implementation of electronic invoices generated from cash registers

To improve the effectiveness of state management in general and tax management in particular for business households and individuals in 2025 and the following years, the Provincial People's Committee requests the Heads of provincial departments and branches and Chairmen of People's Committees of districts, towns and cities to carry out the following tasks:

1. Provincial departments, branches, sectors, People's Committees of districts, towns, cities and relevant agencies and units closely coordinate with tax authorities in tax management for business households and individuals, especially business households and individuals paying lump-sum taxes in the fields of retail stores, restaurants and beverage shops, deploy installation, instruct on the use of eTax Mobile and deploy electronic invoices generated from cash registers to prevent tax loss; continue to coordinate and support tax authorities in implementing Decision No. 420/QD-TCT dated February 28, 2025 of the General Department of Taxation and Official Dispatch No. 108/CT-TMĐT dated March 11, 2025 of the Tax Department.

2. The People's Committees of districts, towns and cities shall direct functional departments and the People's Committees of communes, wards and towns to coordinate with tax authorities in the management of business households and individuals. Specifically:

- Coordinate with tax authorities to organize propaganda and dissemination of tax laws for business households and individuals. Promote propaganda, guidance and dissemination of basic digital skills for people and business households such as: looking up and responding to information about business households on the Business Household Digital Map, registering, declaring electronic taxes, paying electronic taxes through the National Public Service Portal, the Tax Department's Electronic Information Portal, electronic transaction channels of banks and the Tax sector's eTax Mobile application. Coordinate with commercial banks to launch a cashless payment movement in the management area with many forms of support for people to create a habit of cashless payment.

- Closely coordinate with tax authorities in regular management work at the local level and enforce administrative decisions on tax.

- Coordinate with tax authorities in granting and revoking business registration certificates under the one-stop mechanism.

- Functional departments share and provide information oneducational facilities and individual housing construction activities licensed by the District People's Committee.

- Closely coordinate with tax authorities to determine revenue and tax rates of business households and individuals paying taxes according to the lump-sum method in the area and urge business households and individuals to fully fulfill their obligations to the state budget according to regulations.

3. The Department of Finance and relevant agencies shall coordinate with the tax authority to advise the Provincial People's Council, within its authority, to allocate and decide on detailed revenue estimates for each district, town, and city in the area in line with the actual production and business situation of business households and individuals in each area, ensuring that the total assigned amount is not lower than the number of state budget collection tasks in 2025 announced by the Tax Department. Coordinate with the tax authority to manage taxes for business households and individuals to ensure feasibility, suitability, and compliance with policies and regulations, and ensure that the total revenue from business households and individuals is not lower than the estimate that the Provincial People's Council has decided to assign in the area.

4. Relevant departments, branches and agencies shall enhance the sharing and connection of information and databases related to the management of households and business individuals, synchronize and standardize databases between departments and branches according to population management data in Project 06 of the Government and help tax authorities manage taxes closely to the actual business situation in the locality, contributing to creating an equal and healthy business environment. Strictly handle violations of tax laws, business conditions and related specialized laws. Specifically:

- The Department of Industry and Trade connects and provides relevant information to coordinate with tax authorities in tax management for individuals engaged in e-commerce activities. Directs competent authorities to coordinate with tax authorities to implement legal provisions on trading of goods and commercial services in the market and other fields according to legal provisions.

- The Department of Science and Technology connects and provides relevant information to tax authorities for individuals directly involved in or related to the management, provision, and use of Internet services, online information, and online electronic games.

- Request the State Bank of Vietnam, Region 13 branch, to direct and guide credit institutions in connecting and providing information to tax authorities related to banking transactions of business households and individuals and coordinate with tax authorities to implement enforcement measures according to regulations; develop e-commerce payment systems and integrated e-payment utilities for widespread use in e-commerce models in the area.

- The Department of Construction provides information related to tax management for individuals operating in the field of freight and passenger transport; receives, processes and resolves transport business vehicles showing signs of violating transport business conditions and tax laws as transferred by tax authorities.

- The Department of Health coordinates with tax authorities in connecting and providing information of pharmaceutical businesses and medical examination and treatment facilities.

- Tien Giang Provincial Statistics Office coordinates with tax authorities to provide database and detailed statistical survey results for business households in the area; directs district and town statistical agencies to closely coordinate with tax authorities in statistical surveys of business households and individuals in the area.

- The Department of Industry and Trade directs the provincial Market Management Department to coordinate with tax management agencies in disseminating legal regulations on trading goods and commercial services in the market and other fields according to the provisions of law; coordinate inspection and handling of business households in the area in the fields of price, origin, quality of goods, food safety to promptly detect and prevent acts of trading in smuggled goods, trade fraud, production and trading of counterfeit goods, poor quality goods, goods of unknown origin, origin, not ensuring food safety, goods infringing intellectual property rights, and violations of price listing.

- The provincial police direct functional departments, police agencies of communes, wards and towns to receive, process and resolve reports, denunciations of crimes and recommendations for prosecution, receive files transferred by tax management agencies that detect violations with signs of crimes in the tax field; provide information on security surveillance cameras, data on journey monitoring of transport business units, lists of car transport business units that have been handled for violations of transport business registration, violations of installing journey monitoring devices, and acts of not having a transport business license for tax authorities to manage taxes for these transport business households and individuals. Direct police agencies of communes, wards and towns to coordinate and share information with tax authorities about individuals renting houses and temporary residence registration of accommodation service business households in the area.

5. Relevant agencies coordinate with tax authorities to promote the implementation of electronic invoice solutions generated from cash registers, specifically:

- Tax authorities at all levels establish and strengthen the effective operation of the Steering Committee for the implementation of electronic invoices generated from cash registers in the area with the participation of tax authorities and departments, branches and sectors in the area (Provincial Police; Market Management Department; Industry and Trade; Finance; Culture, Sports and Tourism; Construction,...).

- Continue to direct local agencies and units to coordinate with tax authorities in reviewing and developing plans to deploy electronic invoice solutions generated from cash registers for businesses operating in the fields and industries of direct retail to consumers, including: food and beverage, restaurants, hotels; retail of goods (shopping malls, supermarkets, retail of consumer goods); retail of modern medicine; entertainment services, tourist ticket sales, road passenger transport, cosmetic services; gold trading; golf course services, gasoline, road fees; Urge business establishments, including households and individuals doing business as prescribed in Clause 1, Article 51 of the Law on Tax Administration No. 38/2019/QH14 with annual revenue of VND 1 billion or more, to apply the electronic invoice solution generated from cash registers as prescribed in Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government amending and supplementing a number of articles of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents.

- The Department of Finance coordinates with relevant agencies to study financial support plans for households and individuals doing business that are still having difficulty in applying the electronic invoice solution generated from cash registers due to not meeting the requirements on information technology infrastructure and electronic invoice issuance solutions from cash registers so that taxpayers can ensure the conditions for implementation.

6. The Department of Culture, Sports and Tourism, Ap Bac Newspaper, Tien Giang Radio and Television Station coordinate to support tax authorities in strengthening propaganda on business household tax management, installing and using eTax Mobile, electronic invoices from cash registers, standardizing personal tax codes (propaganda in many appropriate forms such as: sending "open letters", posting articles on websites, conducting propaganda on mass media, regular and continuous propaganda through the radio system in hamlets, neighborhoods, etc.) so that people know and implement.

7. Request the Regional Tax Department XVII to coordinate with relevant departments, branches, and People's Committees at all levels to implement the above contents and the directions of the Ministry of Finance and the Tax Department on strengthening the management of business households and individuals, and promoting the implementation of electronic invoices generated from cash registers.

Source: https://baoapbac.vn/kinh-te/202504/tien-giang-tang-cuong-phoi-hop-cong-tac-quan-ly-thue-doi-voi-ho-ca-nhan-kinh-doanh-day-manh-trien-khai-hoa-don-electronic-tu-khoi-tao-tu-may-tinh-tien-1040739/