Government Decree No. 141/2026/ND-CP, issued on April 29, 2026, is already generating a clear ripple effect across the small-scale economic sector.

Over nearly four decades of national renewal, Viet Nam’s household business sector has become one of the key pillars of the economy, making a significant contribution to job creation, livelihoods, and the vitality of local commerce across the country.

A seminar providing Vietnamese businesses operating in Cambodia with the latest updates on the country’s tax laws and compliance requirements was held in the Kingdom on October 24 by the Viet Nam–Cambodia Business Association (VCBA) and Cambodia’s General Department of Taxation.

The transition from lump-sum taxation to a self-declaration system marks a significant turning point in tax administration and in promoting the development of the private sector. Our reporter interviewed Mai Son, Deputy Director of the Tax Department, on this matter.