Tightening tax management on digital platforms.

The rapid development of e-commerce opens up many opportunities for businesses, households, and individuals operating in the digital environment, but it also poses numerous challenges for tax management. In Khanh Hoa, the Tax Department continues to strengthen the application of technology and coordinate inter-agency efforts to tighten management, combat revenue loss, and ensure fairness in fulfilling tax obligations.

Tax transparency in online businesses

In recent years, along with the trend of digital transformation, business activities on digital platforms have developed rapidly in the province. Not only large enterprises, but also many households and individuals are participating in selling goods through Facebook, TikTok, Shopee, Instagram, livestreaming , etc., creating a vibrant online business market. Based on this reality, the provincial tax department has intensified its efforts to review and collect information, bringing organizations and individuals engaged in e-commerce business activities under tax management. The tax authorities have also strengthened communication and guidance for online businesses to declare and pay taxes according to regulations. As a result, the majority of taxpayers have shown awareness in cooperating, providing information, and fulfilling their tax obligations.

More and more people are shopping on e-commerce platforms.

To date, the province has reviewed, inspected, and brought 1,894 e-commerce businesses under tax management, including 447 organizations and enterprises and 1,447 individual businesses. From the beginning of 2026 to the present, the total tax revenue from e-commerce and digital platform businesses in the province has reached over 936.7 billion VND, a decrease of 2.86% compared to the same period last year. The main reason for the decrease in revenue is the significant changes in tax management policies and accounting regulations applied to household and individual businesses in 2026. In the initial implementation phase, many business households were still hesitant and cautious in understanding and implementing the new regulations on tax obligations.

According to Mr. Trinh Le Nin, Deputy Head of the Personal, Household and Other Taxes Department ( Khanh Hoa Provincial Tax Department), although tax revenue in the first months of 2026 decreased slightly, the implementation of new management policies by the Tax Department will contribute to improving transparency, gradually bringing e-commerce business activities into order, and creating a basis for more effective and sustainable management in the future. Currently, the practice of e-commerce platforms deducting, declaring, and paying taxes on behalf of sellers is considered an effective solution in tax management for online businesses. This mechanism helps reduce management layers, especially for small-scale individual businesses, livestreaming sales, or spontaneous activities in the digital environment. At the same time, paying taxes at source contributes to improving transparency, limiting budget losses, and creating fairness between traditional businesses and businesses on digital platforms.

Implement solutions in a coordinated manner.

Despite the achievements, tax management for e-commerce activities still faces many difficulties due to the increasing number of transactions, which are continuous and diverse. Many individuals operate spontaneously, without business registration or tax identification numbers, making it difficult for tax authorities to obtain complete information for management. In particular, individuals selling goods via Facebook, TikTok, Shopee, or livestreaming often easily change or delete accounts, and lack a fixed business location, making it difficult to identify the entity, track revenue, and gather evidence for tax management.

Various tax management solutions are available for e-commerce businesses. (Illustrative image)

In reality, many live stream sales generate thousands of orders with revenues reaching billions of VND. However, after the live stream ends, sellers can delete the video , hide their history, or change their account information, making it difficult for tax authorities to obtain evidence for verification without real-time monitoring. Furthermore, the revenue displayed on live streams does not fully reflect taxable revenue due to order cancellations, returns, or customers refusing to accept goods. Therefore, accurately determining actual revenue for tax management purposes is time-consuming and labor-intensive.

Another challenge is the increasing diversity of payment methods in e-commerce. Besides bank transfers, there are e-wallets, intermediary accounts, and cash on delivery (COD)... This separates the flow of goods from the flow of payments, making it difficult to reconcile and verify actual revenue. In reality, the percentage of orders choosing COD remains quite high. The flow of cash through shipping companies before being returned to the seller creates a "gray area" in management if there isn't coordinated cooperation from these shipping companies. Meanwhile, goods used for livestreaming are often stored at private homes or small, scattered warehouses, making coordinated physical inspections between different authorities difficult.

Mr. Trinh Le Nin stated that in the coming period, the provincial tax department will continue to implement various solutions to improve the effectiveness of tax management for e-commerce activities. This includes focusing on promoting awareness and supporting taxpayers in complying with legal regulations; and promptly addressing difficulties and obstacles to enhance compliance with tax obligations. In addition, the tax authorities will continue to strengthen the review, collection, and management of data for organizations and individuals conducting business on digital platforms, especially businesses in the accommodation, tourism , and service sectors that generate transactions through e-commerce websites and applications owned by foreign entities such as Agoda, Booking, Traveloka, Mytour, etc.

The Tax Department will also strengthen coordination with relevant agencies to utilize data for management purposes; enhance the application of information technology and data analysis to promptly detect cases with signs of tax risks in e-commerce activities. At the same time, it will continue to coordinate with relevant units to strengthen data management and review e-commerce business activities arising in the area to promptly detect and handle any violations.

C.VAN

Source: https://baokhanhhoa.vn/kinh-te/202605/siet-chat-quan-ly-thue-tren-nen-tang-so-0cb24c2/