Tax management progress on e-commerce platform

The Ministry of Industry and Trade has proposed to develop a draft Law on E-commerce to complete the legal framework, supplement regulations on electronic identification and platform responsibilities for new e-commerce models such as livestream sales. (Photo: Vietnam+)

Decree 117/2025/ND-CP, effective from July 1, 2025, marks a step forward in tax management on e-commerce platforms. Accordingly, the responsibility for declaring, deducting and paying taxes will be carried out by organizations managing e-commerce platforms with payment functions on behalf of business households and individuals.

The above information was given by Deputy Minister of Industry and Trade Nguyen Sinh Nhat Tan at a regular press conference held by the Government Office on the afternoon of July 3 in Hanoi.

According to Mr. Tan, with the responsibility of state management, the Ministry of Industry and Trade has proactively coordinated with the Ministry of Finance (tax authority) in standardizing and sharing data on e-commerce platforms and applications (including tax codes, personal identification, and operating status).

“In the coming time, the Ministry of Industry and Trade has proposed to develop a draft Law on E-commerce (expected to be submitted to the National Assembly in October 2025) to complete the legal framework, supplement regulations on electronic identification and platform responsibilities for new e-commerce models such as livestream sales, while creating favorable conditions for individual businesses to comply with tax laws. Tax collection and payment are specifically regulated in Decree 117/2025/ND-CP,” said the Deputy Minister of Industry and Trade.

On the platform business side, according to the representative of the Ministry of Industry and Trade, businesses have coordinated with tax authorities early in the process of drafting the Decree to avoid the situation of "tax on tax" and propose policy improvements (such as tax refunds for canceled orders, balancing policies between domestic and foreign businesses, and simplifying administrative procedures).

Along with that, we are ready to prepare for investment in technical infrastructure: upgrading data systems, management software and tax collection and reporting tools, ensuring accuracy and transparency when deducting, declaring and paying taxes on behalf of sellers from July 1, 2025.

Deputy Minister Nguyen Sinh Nhat Tan speaks at the Government press conference. (Photo: Chinhphu)

In addition, the Ministry also strengthens communication and training; deploys guidance activities, seminars, and digital content to help sellers clearly understand tax policies, update identification information early, and properly fulfill their tax declaration and payment obligations.

Mr. Tan said that in the coming time, to implement Decree 117/2025, the Ministry of Industry and Trade will closely coordinate with the Ministry of Finance, especially tax authorities will continue to organize training for the floors, sellers on the floors to better understand and fulfill their obligations, ensuring the rights of businesses.

For e-commerce platforms, authorities continue to improve the technology system for tax deduction and payment; Automate the process of deducting value-added tax and personal income tax; Standardize seller identification data; Review data of sellers who have not registered their business or declared taxes; Continue to support sellers.

In addition, the Ministry of Industry and Trade recommends that the seller community proactively update identification information and personal tax codes; Follow instructions from platforms and tax authorities to comply with new obligations; Adjust business activities in accordance with tax policies (for example: issuing invoices, tracking deductions, etc.).

“Currently, the implementation of Decree 117/2025/ND-CP is taking place seriously and synchronously. The Ministry of Industry and Trade and tax authorities continue to proactively standardize data and build coordination mechanisms; e-commerce platforms have actively prepared systems, organized communications, provided guidance and supported sellers to ensure effective implementation of tax deduction and payment obligations from the time the Decree takes effect,” said Deputy Minister Nguyen Sinh Nhat Tan./.

Source: https://baolangson.vn/buoc-tien-quan-ly-thue-tren-nen-tang-thuong-mai-dien-tu-5052133.html