ManuScript Details
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Paper Id:
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IJARW2648
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Title:
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TRANSITION FROM PRESUMPTIVE TAX TO E-INVOICING: A TURNING POINT IN TAX ADMINISTRATION FOR HOUSEHOLD BUSINESSES IN VIETNAM
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 6 Issue 11 |
| Pages: |
6
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| Published On: |
5/26/2025 8:18:41 PM (MM/dd/yyyy) |
Main Author Details
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Name:
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Nguyen Thi Kim Anh |
| Institute: |
Thai Nguyen University of Economics and Business Administration, Vietnam |
Co - Author Details
| Author Name |
Author Institute |
| Nguyen Thi Hong Yen |
Thai Nguyen University of Economics and Business Administration, Vietnam |
Abstract
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Research Area:
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Accounting, Banking |
| KeyWord: |
Presumptive tax, electronic invoice, tax administration, household business, Vietnam. |
| Abstract: |
The transition from presumptive tax to the use of electronic invoicing (e-invoices) for household businesses with high annual revenue marks a significant step forward in Vietnam’s tax administration reform. Beginning June 1, 2025, as stipulated in Decree 70/2025/NĐ-CP, household businesses with an annual revenue of VND 1 billion or more are required to use e-invoices generated from point-of-sale (POS) systems, replacing the traditional presumptive tax method. This shift not only enhances transparency and fairness in tax policy implementation but also introduces new demands on the accounting, technological, and financial management capabilities of household businesses. This article analyzes the legal framework, practical challenges, and provides recommendations to support an effective and sustainable transition process. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Nguyen Thi Kim Anh, Nguyen Thi Hong Yen, "TRANSITION FROM PRESUMPTIVE TAX TO E-INVOICING: A TURNING POINT IN TAX ADMINISTRATION FOR HOUSEHOLD BUSINESSES IN VIETNAM", International Journal Of All Research Writings,
vol. 6, no. 11, pp. 551-556, 2025.
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MLA
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Nguyen Thi Kim Anh, Nguyen Thi Hong Yen "TRANSITION FROM PRESUMPTIVE TAX TO E-INVOICING: A TURNING POINT IN TAX ADMINISTRATION FOR HOUSEHOLD BUSINESSES IN VIETNAM." International Journal Of All Research Writings,
vol 6, no. 11, 2025, pp. 551-556.
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APA
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Nguyen Thi Kim Anh, Nguyen Thi Hong Yen (2025). TRANSITION FROM PRESUMPTIVE TAX TO E-INVOICING: A TURNING POINT IN TAX ADMINISTRATION FOR HOUSEHOLD BUSINESSES IN VIETNAM. International Journal Of All Research Writings,
6(11), 551-556.
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TRANSITION FROM PRESUMPTIVE TAX TO E-INVOICING: A TURNING POINT IN TAX ADMINISTRATION FOR HOUSEHOLD BUSINESSES IN VIETNAM
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TRANSITION FROM PRESUMPTIVE TAX TO E-INVOICING: A TURNING POINT IN TAX ADMINISTRATION FOR HOUSEHOLD BUSINESSES IN VIETNAM
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