The Ministry of Finance said that in recent years, Vietnam's e-commerce has grown strongly, according to the announcements of the Ministry of Industry and Trade, the growth rate of Vietnam's e-commerce is from 15-20%. In 2024, the scale of Vietnam's retail e-commerce market is estimated to exceed 25 billion USD, an increase of about 20% compared to 2023. Vietnam is currently ranked in the group of 10 countries with the highest e-commerce growth rate in the world.
Currently, the rapid development of e-commerce in both scale and form can be exploited by organizations and individuals to conduct cross-border business to evade taxes, causing loss of budget revenue. Businesses do not need to have a headquarters, conduct transactions electronically, the server can be located abroad, causing difficulties in identifying taxpayers and tax bases, difficulties in controlling cash flow because consumers can use both payment methods: cash and electronic money...
Based on the above analysis, the draft Decree on customs management of exported and imported goods traded via e-commerce submitted to the Government after receiving comments from Government members in Official Dispatch 6289/BTC-TCHQ dated June 20, 2023 is no longer suitable for the current situation. Therefore, to ensure a legal corridor for e-commerce and implement international commitments, it is necessary to issue a Decree regulating customs management of exported and imported goods traded via e-commerce with contents consistent with the current legal document system and current e-commerce practices.
Imported goods worth 1 million VND or less via e-commerce are exempt from import tax.
According to the provisions of the draft Decree submitted to the Government in Official Dispatch No. 6289/BTC-TCHQ dated June 20, 2023 of the Ministry of Finance, the subjects exempted from import tax are: (i) Imported goods with customs value per order from VND 2,000,000 or less; (ii) Imported goods with customs value per order over VND 2,000,000 but the total amount of import tax payable is less than VND 200,000; in which: Each organization or individual purchasing goods is only entitled to the tax exemption standard for imported goods specified in Point (i), Point (ii) above not exceeding VND 96,000,000/year.
Based on the actual situation, the management perspective on import and export goods traded via e-commerce has changed. The Ministry of Finance proposes 3 changes related to the above tax policy as follows:
(i) Eliminate the provision on tax exemption based on the minimum tax amount.
(ii) Reduce the tax-free value from VND 2,000,000 to VND 1,000,000:
(iii) Adjust the total tax exemption limit from VND 96,000,000 to VND 48,000,000.
Therefore, the Ministry of Finance proposes the following regulations:
"Article 12. Tax policy on exported and imported goods traded via e-commerce:
1. Imported goods traded via e-commerce with a customs value per order of 1,000,000 VND or less are exempt from import tax.
Each organization or individual purchasing goods is only entitled to tax exemption standards for imported goods specified in this clause not exceeding 48,000,000 VND/year.
2. In addition to the provisions on import tax exemption specified in Clause 1 of this Article, tax policies for exported and imported goods transacted via e-commerce shall comply with the provisions of the law on tax.
3. Tax policy for imported goods transacted via e-commerce sent via postal and express delivery services shall comply with the provisions of this Article, and shall not comply with the provisions of Clause 2, Article 29 of Decree No. 134/2016/ND-CP, amended and supplemented in Clause 11, Article 1 of Decree No. 18/2021/ND-CP.
Regulations on license exemption
Cases of exemption from licenses, conditions, and specialized inspections
a) Exported and imported goods are exempt from licenses and conditions as prescribed by law on foreign trade management, and are exempt from specialized inspections as prescribed by specialized laws.
Option 1:
b) Goods on the List of exported and imported goods traded via e-commerce are exempt from licenses, conditions, and specialized inspections according to the decision of the Minister of the sector or field management ministry.
Option 2:
b) Imported goods traded via e-commerce with a customs value per order of VND 1,000,000 or less (except for goods subject to quarantine, goods under the management list of the Ministry of Culture, Sports and Tourism, goods under the list of scrap allowed to be imported) are exempt from licenses, conditions, and specialized inspections, but the total value of exempted goods must not exceed VND 48,000,000/year for each organization or individual.
The cases of exemption from licenses, conditions, and specialized inspections prescribed above do not apply in cases where the ministries managing the sector or field have warnings about food safety, disease spread, harm to human health and life, environmental pollution, impact on social ethics, customs, harm to the economy, national security, social order and safety, or have a written notice to stop applying the specialized inspection exemption regime.
It is strictly forbidden for individuals and organizations to collect goods according to the license-free standards, conditions, and specialized inspections of organizations and individuals purchasing goods via e-commerce transactions.
Source: https://baolangson.vn/de-xuat-mien-thue-hang-nhap-khau-qua-san-thuong-mai-dien-tu-tu-1-trieu-dong-tro-xuong-5042450.html
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