Tax management for e-commerce business activities: Initial changes

- Recently, the tax sector has synchronously deployed many solutions to improve the effectiveness of tax management for e-commerce business activities in the area.

Provincial Tax Department officials provide guidance on tax policies, including e-commerce business content, to taxpayers.

Nowadays, e-commerce is no longer strange to people and businesses. However, tax management in e-commerce business activities still faces many difficulties and challenges; monitoring the revenue of organizations and individuals doing business on e-commerce platforms and social networks is very difficult because there is no fixed collection point, sales transactions are conducted in many flexible forms...

Faced with that reality, the tax sector has proactively implemented synchronous solutions. Ms. Nguyen Hang Nga, Deputy Director of the Provincial Tax Department, said: In 2022, the Provincial Tax Department advised the Provincial People's Committee to issue a document directing relevant departments, branches and units to strengthen tax management for e-commerce business activities, in which the content clearly stipulates the responsibilities of each unit to coordinate in providing and sharing information with the tax authority to conduct tax review and management according to regulations.

Along with that, the Provincial Tax Department established a team to combat tax losses for e-commerce activities; focused on promoting propaganda on mass media, social networks, integrating propaganda at dialogue conferences with taxpayers every 3 months with contents related to the responsibilities of organizations and individuals to register, declare and pay taxes for e-commerce business activities.

Most recently, in July 2024, the Provincial Tax Department sent an official dispatch to 22 businesses with mail and delivery activities to coordinate in providing information about businesses, organizations and individuals with e-commerce business activities.

From the solutions that have been implemented, tax management in the field of e-commerce in the province has had initial changes. According to data from the e-commerce database of the tax sector, there are currently 12 enterprises in the province providing goods and services on e-commerce trading floors, an increase of 3 enterprises compared to 2023; in which, in the first 6 months of 2024, enterprises conducted 729 successful transactions, an increase of 503 transactions compared to 2023; the value of successfully transacted goods is over 150 million VND, an increase of more than 100 million VND compared to 2023.

In addition, the tax authority has reviewed and managed 46 households and individuals doing business and providing goods and services on e-commerce trading floors and social networks. In the first 6 months of 2024, the revenue of households and individuals was nearly 16 billion VND, an increase of more than 14 billion VND compared to 2023; the amount of tax payable was 490 million VND, an increase of 420 million VND compared to 2023. Currently, taxpayers have fulfilled their obligations to pay the budget according to regulations.

Although there have been initial changes, in reality, the results of tax management in e-commerce business activities are still limited, not keeping up with the speed of technology development and the current scale of e-commerce business. Therefore, the tax sector is continuing to promote propaganda and dissemination of tax policies for e-commerce business activities; develop data collection plans, classify taxpayers according to different e-commerce activities; develop inspection plans for e-commerce businesses and businesses transporting, delivering goods, express delivery, and payment intermediaries to promptly grasp information about organizations and individuals doing e-commerce business.

At the same time, in the coming time, tax authorities will strengthen inspection of organizations and individuals engaged in e-commerce business activities, strictly handling cases of intentional failure to declare and pay taxes according to regulations.

In cases of fraud and tax evasion, depending on the severity of the violation, the case file will be transferred to the investigation agency for verification and handling according to regulations.

Along with that, the tax sector continues to promote the synthesis, review, and comparison of information and data, proactively sharing data and information with relevant departments, branches, and units for organizations and individuals with e-commerce business activities to coordinate tax management according to regulations.

With the initial changes in tax management in e-commerce business in recent times, along with the solutions that have been and are being implemented, we believe that in the coming time, tax management for e-commerce business activities will achieve more positive and clear results. Thereby, contributing significantly to the work of preventing revenue loss and improving the efficiency of budget collection in the area.

Source: https://baolangson.vn/quan-ly-thue-doi-voi-hoat-dong-kinh-doanh-thuong-mai-dien-tu-chuyen-bien-buoc-dau-5019061.html