From January 1st, 2026, the abolition of the lump-sum tax mechanism and the shift to self-declaration and self-payment of taxes based on actual revenue marks a major shift in tax management. This change forces business households and enterprises to re-evaluate their entire revenue recording, invoice management, and internal operations.

From a compliance perspective, this is a burden. But from a management perspective, it's also an opportunity to standardize business operations in a more sustainable direction.

"Self-declaration and self-payment of taxes" - a new challenge for businesses from 2026.

With the shift to the self-declaration model, the focus is no longer on "paying the stipulated amount," but rather on a more fundamental question: what is the actual revenue and how is it recorded?

This leads to a series of new requirements:

Revenue must be transparent and clearly substantiated.

In the new model, actual revenue is the basis for tax calculation. A lack of data, incomplete recording, or revenue scattered across multiple sales channels will make it difficult for businesses to determine accurate figures when filing tax returns.

Sales data is scattered and difficult to aggregate.

Businesses selling on Shopee, Lazada, TikTok Shop, websites, or physical stores often face the problem of having different data for each channel. Without a centralized system, aggregating revenue by reporting period is prone to errors.

Invoices have become important legal documents.

Electronic invoices are no longer just a formality in documentation, but data that directly reflects revenue. Issuing invoices separately, not linked to orders, or manually managing input and output invoices increases the risk of incorrect declarations.

The accounting department is under immense pressure.

Accountants cannot simply process data at the end of the month or quarter. The self-reporting model requires continuous monitoring and frequent reconciliation, increasing workload and pressure if still operated manually.

The responsibility for accountability rests entirely with the business owner.

With tax authorities having more tools to verify data, businesses are forced to be fully aware of their own figures. Any errors must be explained based on actual data; there is no longer room for "estimates."

Opportunities arising from changes in tax policy

Standardize all business operations.

Tracking actual revenue helps businesses clearly see the effectiveness of each sales channel, each product, and overall cash flow. This forms the basis for making more accurate business decisions, not just for tax purposes.

Reduce reliance on manual end-of-cycle processing.

When data is recorded consistently, businesses no longer have to cram invoices and figures into the final days before the deadline. Tax filing becomes part of the operational process, rather than a seasonal burden.

Improving management capabilities and approaching enterprise standards.

The self-declaration model forces household businesses and small enterprises to become familiar with data management, revenue reporting, and cost control. This is a crucial step towards scaling up and collaborating with larger partners.

Applying technology to reduce risks and operating costs.

Using a centralized management platform helps reduce errors, save time, and mitigate tax risks. Technology becomes a tool to support compliance and optimize operations, rather than just an added convenience.

How does GTG CRM help businesses seize opportunities and mitigate challenges?

GTG CRM acts as a centralized management infrastructure, helping businesses proactively adapt to the "self-declaration, self-payment" phase.

Focus on managing products from e-commerce platforms.

Product catalogs are consolidated into a single platform, which can be synchronized across Shopee, Lazada, and TikTok Shop, helping businesses maintain consistent sales data.

GTG CRM supports centralized product management across e-commerce platforms.

Real-time order and inventory tracking.

Each transaction is centrally stored, supporting accurate revenue recording according to the reporting period and reducing data discrepancies.

Illustration of order management on GTG CRM

Proactively manage incoming and outgoing invoices.

Invoices are linked to actual transactions, helping accountants to compile data faster and reducing manual work during the declaration process.

Proactively manage input and output invoices.

Reducing the workload for accountants in the context of new compliance requirements.

Centralized data enables accountants to work proactively, reduces the need for last-minute processing, and minimizes the risk of errors.

Conclude

Transitioning to self-declaration and self-payment of taxes from January 1, 2026, is a significant challenge, but also an opportunity for businesses to standardize operations and improve management capabilities. Businesses that proactively invest in data management systems early will not only comply well with the new regulations but also build a more transparent and sustainable operational foundation in the long term.