Proposal to postpone the time when e-commerce platforms deduct and pay taxes on behalf of business households

ANTD.VN - The Vietnam E-commerce Association (VECOM) has proposed to postpone the application of regulations on e-commerce platforms deducting and paying taxes on behalf of business households and individuals doing business on the platform due to many problems.

E-commerce platforms propose to postpone tax deduction on behalf of business households to July 1

According to VECOM, on November 29, 2024, the National Assembly issued Law No. 56/2024/QH15 amending and supplementing 09 Laws, including the 2019 Law on Tax Administration (referred to as "Law No. 56").

Law No. 56/2024/QH15 stipulates that the effective date of Article 6.5.b on the responsibility of e-commerce platform managers in deducting and paying taxes on behalf of business households and individuals doing business on the platform is from April 1, 2025.

“However, the Decree guiding the implementation has not been issued yet, although there are only a few days left until the regulation takes effect. This causes confusion for the business community managing e-commerce platforms as well as sellers on domestic and foreign e-commerce platforms,” VECOM said.

Meanwhile, after two official working sessions with the Tax Department on January 16, 2025 and March 7, 2025, VECOM found that there are still many unclear issues directly related to the responsibilities and tax obligations of business households and individuals, especially the contents of tax declaration and refund.

E-commerce platforms have been receiving many questions about how to implement this regulation but cannot answer clearly because there is no official guidance document, while the understanding and responses of tax authorities at the central and local levels are different.

Furthermore, the 2024 VAT Law also stipulates that e-commerce platforms deduct and pay taxes on behalf of business households and individual businesses, but takes effect from July 1, 2025.

Therefore, VECOM has sent a dispatch to the National Assembly proposing to consider and allow the postponement of the effective date of Article 6.5.b. Law No. 56 to July 1, 2025 to comply with the Law on VAT, at the same time, to give management agencies and enterprises enough time to prepare for implementation as well as to disseminate and answer questions about specific obligations and implementation methods for sellers who are business households and business individuals.

Source: https://www.anninhthudo.vn/de-xuat-lui-thoi-diem-san-thuong-mai-dien-tu-khau-tru-nop-thue-thay-ho-kinh-doanh-post607091.antd