(PLVN) - E-commerce platform managers are responsible for registering, self-calculating, self-declaring, and self-paying taxes directly through the General Department of Taxation's Electronic Information Portal...
In response to public concerns about tax management of cross-border e-commerce platforms operating in Vietnam but not yet registered for a license, a representative of the Ministry of Finance told the press on November 8 that the business activities of Vietnamese e-commerce platforms are business activities that must be licensed and subject to state management by the Ministry of Industry and Trade (according to the provisions of Decree 52/2013/ND-CP on e-commerce, amended and supplemented by Decree 85/2021/ND-CP).
Regarding the field of state management of domestic revenues (including revenues from e-commerce activities), based on the provisions of the Law on Tax Administration and Circular 80/2021/TT-BTC, e-commerce platform managers are responsible for registering, self-calculating, self-declaring, and self-paying taxes directly through the General Department of Taxation's Electronic Information Portal. The General Department of Taxation has deployed the Electronic Information Portal for foreign suppliers (NCCNN) since 2022.
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“If it is discovered that the NCCNN has declared incorrect revenue, the tax authority will compare data to determine the revenue and request the NCCNN to fulfill its obligations and conduct inspections and checks according to regulations if there are signs of fraud or tax evasion…”, said the Ministry of Finance.
In addition, for sellers who are business households and individuals doing business on e-commerce platforms in general, the Ministry of Finance said that the Ministry has reported to the Government to submit to the National Assembly to amend and supplement the Law on Tax Administration, which stipulates the responsibility of organizations that are managers of e-commerce platforms (including domestic and foreign e-commerce platforms) with payment functions to deduct, pay taxes on behalf of, and declare tax obligations on behalf of business households and individuals doing business on the platforms.
“When this regulation is approved, the Ministry of Finance will submit to the Government a Decree providing specific guidance on support and coordination in implementation between the Tax Authority and e-commerce management organizations when deducting, paying taxes on behalf of, and declaring tax obligations on behalf of households and individuals doing business on the platform…”, the Ministry of Finance informed.
To facilitate e-commerce trading floors and taxpayers during the implementation process, the Ministry of Finance said that the Ministry has reported to the Government to submit to the National Assembly to amend and supplement the Law on Tax Administration, which stipulates the responsibility of organizations that are managers of e-commerce trading floors with payment functions (including domestic and foreign organizations) to deduct, pay taxes on behalf of, and declare tax obligations on behalf of business households and individuals doing business on the floor.
“This content is understood that when an e-commerce platform has the function of paying, deducting, and paying taxes on behalf of business individuals and households on the platform, it must declare to the tax authority the tax information of the business households and individuals that the platform has deducted and paid taxes on their behalf. The information that the e-commerce platform has declared to the tax authority is the basis and database for the tax authority to manage the tax obligations of business households and individuals…”, the Ministry of Finance explained.
At the same time, the Ministry of Finance believes that this regulation contributes to reducing the number of tax declaration points, and overall, it will reduce the cost of administrative procedure compliance for the whole society because only one point is needed, the e-commerce trading floor, to deduct, pay taxes on behalf of, and declare tax obligations on behalf of tens, hundreds of thousands of individuals and business households on the floor.
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The General Department of Taxation has deployed the operation of the Electronic Portal for NCCNN since 2022. |
To implement this regulation, the Ministry of Finance will submit to the Government for promulgation a Decree providing specific guidance on support and coordination in implementation between the Tax Authority and organizations managing e-commerce floors and digital platforms, agreeing on the scope of responsibilities and obligations of organizations managing floors and platforms when deducting, paying taxes on behalf of and declaring tax obligations on behalf of households and individuals doing e-commerce business on the basis of organizing work and direct exchanges with a number of e-commerce floors.
According to the Ministry of Finance, this regulation was proposed based on a synthesis of difficulties and problems from management practices such as: Current management policies do not meet the requirements for effective tax management of e-commerce business activities, especially with the e-commerce platform model; The provision of information from e-commerce trading floors is still incomplete and not close to the actual situation, making it difficult to identify, fully manage subjects, and control revenue on the floor; At the same time, tax authority resources are limited compared to the number of business individuals.
In addition, regarding the implementation of the mechanism of e-commerce platforms declaring and paying taxes on behalf of sellers, the Ministry of Finance said that this is a highly recommended content for implementation in documents and studies of OECD, other international organizations (IMF, ADB, ...), as well as proven practical implementation effectiveness of advanced countries and territories in the world and in the region (UK, EU, Australia, Thailand, Taiwan (China) ...).
According to the General Department of Taxation, in the first 10 months of 2024, the accumulated tax amount paid by organizations and individuals engaged in e-commerce business activities was about 94.6 trillion VND, an increase of 17% compared to the average tax amount in the first 10 months of 2023. The e-commerce information portal has recorded 412 e-commerce trading floors providing information. Accordingly, there are more than 191,000 organizations and individuals doing business on e-commerce platforms with a total transaction value of nearly 72 trillion VND. To date, 116 foreign-invested enterprises have registered, declared and paid taxes via the e-commerce portal for foreign-invested enterprises. By the end of the first 10 months of 2024, the state budget revenue from foreign-invested enterprises was 19,774 billion VND. In 2024 alone, the revenue was 8,200 billion VND, an increase of 18.9% over the same period in 2023.
Source: https://baophapluat.vn/quan-ly-thue-doi-voi-cac-san-tmdt-xuyen-bien-gioi-chua-duoc-cap-phep-nhu-the-nao-post531434.html
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