Manuscript Details - IJARW2648

ManuScript Details
Paper Id: IJARW2648
Title: TRANSITION FROM PRESUMPTIVE TAX TO E-INVOICING: A TURNING POINT IN TAX ADMINISTRATION FOR HOUSEHOLD BUSINESSES IN VIETNAM
Published in: International Journal Of All Research Writings
Publisher: IJARW
ISSN: 2582-1008
Volume / Issue: Volume 6 Issue 11
Pages: 6
Published On: 5/26/2025 8:18:41 PM      (MM/dd/yyyy)
Main Author Details
Name: 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
Research Area: 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.
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IEEE
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.
MLA 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.
APA 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.
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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