Legal framework for tax obligations of household businesses: Current practices and policy implications in Ho Chi Minh City

This study analyzes the legal framework governing tax obligations for household businesses, with a practical assessment conducted in Ho Chi Minh City during the 2024–2025 period. The findings indicate a notable 213% increase in revenue associated with the implementation of the eTax Mobile system, reflecting improvements in tax administration efficiency. However, persistent challenges remain, including tax arrears, regulatory loopholes inherent in the lump-sum tax regime, and difficulties in monitoring e-commerce activities. Through a doctrinal and empirical approach, the study highlights structural limitations within the current system and examines emerging trends in tax compliance and enforcement. The analysis provides a comprehensive overview of the evolving landscape of household business taxation in Vietnam.