To: Departments of Taxation of provinces and central-affiliated cities

In implementation of digital map of household business (BDSHKD), the General Department of Taxation previously issued Official Dispatch No. 3026/TCT-DNNCN dated July 20, 2023 to Departments of Taxation of provinces and central-affiliated cities, where, the implementation of BDSHKD has been implemented from August 1, 2023 at 5 Departments of Taxation (Hanoi, Binh Dinh, Long An, Thanh Hoa, Hoa Binh) and will be implemented at the remaining 58 Departments of Taxation starting from February of 2024 in respect of information on fixed tax of 2024.

The implementation of BDSHKD has supported an additional means of displaying mandatory public information of household businesses as per the law. In addition to applicable means of disclosing information, the BDSHKD will assist tax authorities in governing tax payers, controlling their locales, preventing loss of budget revenues, increasing estimates development in regard to household businesses. The BDSHKD will also better assist household businesses, the general public, enterprises, state authorities, and other organizations in sending feedback to tax authorities regarding tax administration of household businesses implemented by local tax authorities, increase openness and transparency in tax administration under supervision of the general public, local government, and relevant agencies, and ensure equality among household businesses and administrative divisions on a nationwide level.

In order to increase effectiveness of disclosing information improve quality of consulting tax advisory councils of communes, wards, city-level towns, and prepare the fix taxes of 2024 in a practical manner, the General Department of Taxation has performed system upgrade to facilitate the first information disclosure (expected revenues and fixed household taxes) on the BDSHKD starting from December of 2023.

The General Department of Taxation hereby requests Departments of Taxation of provinces and central-affiliated cities to direct and inform Operational Departments and Sub-departments of Taxation regarding development of specific implementation plans in their jurisdiction, to be specific:

1. Review all household tax payers in their jurisdiction, survey revenues and factors relating to actual business operations of household businesses, update “Cơ sở dữ liệu riêng” (Private database) of Departments of Taxation regarding household business management in accordance with Tax administration procedures of individual businesses, especially leading lines of business of household businesses in the jurisdiction. Private database should be implemented on information technology platform in order to facilitate utilization, direction, and centralized control of Departments of Taxation in regard to determination of revenues and fixed taxes of household businesses at Sub-departments of Taxation. Then determine fixed taxes of 2024 applicable to household businesses in a practical manner.

2. Review and standardize tax registration information of household business owners in order to synchronize tax data with national population database, move towards using personal identification to replace tax identification number according to the Scheme for developing data application regarding population, identification, and electronic authentication serving national digital transformation of the period of 2022 - 2025 and vision to 2030.

3. Adequately process data to determine fixed taxes of 2024 on the TMS system in order to allow the first information disclosure to be done on website of the General Department of Taxation, from then on, the first information disclosure can be done on the BDSHKD from December 20 to December 31 annually.

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For your implementation./.

PP. GENERAL DIRECTOR
VICE GENERAL DIRECTOR




Mai Son