Specifically, to be granted a tax code (MST) for deduction and payment on behalf of the deducting organization, the deducting organization must provide information on the management of the e-commerce platform with payment functions for cases of deduction and payment on behalf of households and individuals conducting business activities on their e-commerce platform to the tax authority directly managing it. Regarding the reception of information from business households and individuals, Decree No. 117 stipulates the responsibility of households and individuals to provide information to the e-commerce platform management organization to perform deduction and payment on behalf of them, including: Providing complete and accurate information on MST or personal identification number (for Vietnamese citizens); passport number or identification information issued by a competent foreign authority (for foreign citizens) and mandatory information for sellers according to the provisions of the law on e-commerce; providing accurate, complete and timely information and documents related to determining tax obligations to be paid. Taxpayers should note that, according to the provisions of Circular No. 86/2024 of the Ministry of Finance on tax registration, from July 1, 2025, households and individuals will use personal identification numbers as tax codes, and tax authorities will automatically synchronize tax codes and citizen identification numbers. Therefore, to avoid problems related to personal tax codes, tax authorities request that deducting organizations review information of households and individuals selling on e-commerce platforms under their management. In case the citizen identification information has not been updated (still using the ID card), households and individuals are required to register to change tax information to citizen identification...
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Source: https://baokhanhhoa.vn/kinh-te/202507/mot-so-luu-y-doi-voi-to-chuc-thuc-hien-khau-tru-khai-nop-thue-thay-a7029a8/
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