On January 1, 2026, with the official implementation of Announcement No.
10 of 2026 by the Ministry of Finance and the State Administration of Taxation, the commercial concrete industry ushered in the most drastic tax reform in nearly a decade.
The 3% simple taxation policy, which used to be a reassurance for the industry, has been completely abolished and replaced by a 13% general taxation model.
This change is not only an adjustment of tax rate figures, but also a watershed for the entire industry to transition from extensive operation to compliance management.
How to deal with old contracts? How to issue invoices for cross period business? How should various departments within the company cooperate? These have become issues that we must clarify.
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