Under the Politburo's Resolution 68-NQ/TW, the presumptive tax model is to be completely phased out by 2026. The goal is to narrow the financial and accounting gap between household businesses and micro or small enterprises, and to gradually transition household businesses into entities with proper governance structures.

The General Department of Taxation’s plan of taxing business households with annual revenue from 100 million VND (4,300 USD) is causing controversy.