VI Official Letter 16364/TCS11 QLDN2 on preventing theft of personal and business information during the conversion and declaration process, while also guiding security measures, necessary safety procedures to be implemented, as well as important notes to help taxpayers and businesses avoid risks related to information leakage during the conversion process. Let’s explore further with Pham Consult!
How is Official Letter 16364/TCS11-QLDN2 on preventing theft of personal and business information during the conversion and declaration process?
On December 2, 2025, Tax Branch 11 of Hanoi City issued Official Letter 16364/TCS11-QLDN2 in 2025 on preventing and stopping acts of impersonating Tax Authorities to steal personal and business information for fraudulent and illicit gains.
Accordingly, Official Letter 16364/TCS11-QLDN2 in 2025 on preventing theft of personal and business information during the conversion and declaration process is as follows:
Implementing Decision 3352/QD-CT in 2025 of the Tax Department on issuing the “60-day peak period plan for converting the model from fixed-tax to declaration for business households”.
Accordingly, Tax Branch 11 of Hanoi City is intensifying communication and guidance to support taxpayers in converting the model from fixed-tax to declaration through various methods such as: organizing propaganda conferences, setting up support points, direct support at taxpayers’ business locations, assisting with installing etaxmobile, sending propaganda materials via email, Zalo groups, etc.
However, recently, Tax Branch 11 of Hanoi City has received multiple reports from businesses and business households about being contacted by some individuals impersonating public officials, sending calls, messages, invitations, or notifications to taxpayers guiding on value-added tax reduction policies; personal income tax refunds; electronic tax declaration; personal information identification; organizational information identification… then sending fake links and instructions to take control of phones and information devices, stealing personal information and bank account information of users to appropriate taxpayers’ assets.
On December 1, 2025, Tax Branch 11 of Hanoi City issued Notification No. 16202/TB-TCS11-HCTH on publicly listing the tax support officers, including their full names; official email addresses; contact phone numbers, for businesses and business households to contact and work with.
Tax Branch 11 of Hanoi City respectfully announces and recommends that businesses and business households remain vigilant and recognize fraudulent acts such as:
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Taxpayers need to be careful, alert, check content thoroughly, not rush to respond, follow instructions, and not access any links when receiving messages or calls about tax exemptions, tax reductions, tax refunds, personal information identification, organizational information identification… or invitations to purchase policy guidance documents.
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The Tax Authority DOES NOT request businesses or business households to provide personal information via phone (especially information about personal identification numbers; contact phone numbers; bank account numbers; OTP codes…).
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Taxpayers contact the Tax Authority through publicly listed phone numbers on the Hanoi City Tax website or contact tax officers via the phone numbers in the attached directory.
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Do not download or install mobile applications through non-official links (URLs) or other non-official instructions.
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When necessary, taxpayers are recommended to contact the tax authority to handle administrative procedures and to receive policy guidance according to the tax officers’ directory.
From January 1, 2026, the fixed-tax method will no longer apply to business households, right?
According to sub-item 7, Section II of Resolution 68-NQ/TW in 2025 on tasks and solutions as follows:
Support effectively small and micro businesses and business households
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Review and complete the legal framework on individual business; minimize disparities, create favorable conditions for organizational management and financial and accounting regimes to encourage business households to convert into enterprises. Promote digitalization, transparency, simplification, ease of compliance, and ease of implementation regarding accounting, tax, and insurance regimes… to encourage conversion from business households to enterprise operations. Abolish the fixed-tax method for business households no later than 2026.
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Provide free digital platforms, shared accounting software, legal consulting services, and training on enterprise management, accounting, tax, human resources, and law for small and micro businesses, business households, and individual business operators.
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Implement the national comprehensive financial strategy effectively, promoting access to and use of financial products for small and micro enterprises, business households, prioritizing youth, women, disadvantaged groups, ethnic minorities, mountainous, border, island areas, and inclusive business models, creating social impact.
Additionally, in Clause 6, Article 10 of Resolution 198/2025/QH15, it is stipulated as follows:
Tax, fee, and levy support
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Exemption from corporate income tax for 2 years and a 50% reduction of tax payable for the following 4 years for income from innovative startup activities of creative startup enterprises, venture capital management companies, intermediary organizations supporting innovative startups. The determination of exemption and reduction periods is carried out according to corporate income tax laws.
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Exemption from personal income tax and corporate income tax on income from the transfer of shares, capital contributions, rights to contribute capital, rights to purchase shares, rights to purchase capital contributions in innovative startup enterprises.
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Exemption from personal income tax for 2 years and a 50% reduction of tax payable for the following 4 years on salary and wages of experts and scientists received from creative startup enterprises, research and development centers, innovation centers, intermediary organizations supporting innovative startups.
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Exemption from corporate income tax for small and medium-sized enterprises for 3 years from the date of first issuance of the Enterprise Registration Certificate.
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Training and retraining costs of large enterprise personnel for small and medium enterprises participating in the chain are deductible when determining taxable income for corporate income tax purposes.
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Business households and individual business operators will not apply the fixed-tax method from January 1, 2026.
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Abolition of the collection and payment of business license fees from January 1, 2026.
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Exemption of fees and charges for organizations, individuals, and enterprises regarding reissuance or replacement of documents when implementing state apparatus reorganization according to legal regulations.
Accordingly, business households and individual business operators will not apply the fixed-tax method from January 1, 2026. Business households and individual business operators will pay taxes according to tax management laws.
Thus, business households and individual business operators will not apply the fixed-tax method from January 1, 2026.
Scope of implementation of the 60-day peak period plan for converting from fixed-tax to declaration, how is it?
On October 31, 2025, the Tax Department issued Decision 3352/QD-CT in 2025 issuing the “60-day peak period plan for converting the model from fixed-tax to declaration for business households”.
Accordingly, the scope of implementation of the 60-day peak period plan for converting from fixed-tax to declaration is specified in Section 2, Part II of the Plan attached to Decision 3352/QD-CT in 2025 as follows:
Implemented nationwide (focusing on Tax Branches; prioritizing areas with many fixed-tax households such as traditional markets, commercial streets, areas with many lodging business households; …)
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Implementation period: 60 days, from November 1, 2025, to December 30, 2025.
