
According to the tax authorities, in addition to their positive contributions to economic growth, new business models also pose numerous challenges to tax administration. Many organizations and individuals doing business on social media, e-commerce platforms, or providing cross-border services have not fully declared their revenue; the use of illegal invoices, inaccurate declarations, transfer pricing, and concealment of cash flow remain complex issues.
In light of this situation, the tax sector is focusing on effectively exploiting the revenue potential from e-commerce and the digital economy; strictly managing foreign suppliers and e-commerce platforms; effectively implementing the declaration, deduction, and payment mechanisms; and strengthening the reconciliation of transaction data, cash flow, and information from digital platforms.
The management of tax revenue collection from e-commerce, digital platform businesses, and the development of a data platform for tax management are being implemented simultaneously on three pillars: institutions, data, and collection organization. In 2025, revenue from this sector is expected to reach VND 208.8 trillion, a 66.5% increase compared to 2024. In the first four months of 2026, revenue reached VND 114.2 trillion, a 9% increase compared to the same period; of which 235 foreign suppliers declared and paid approximately VND 7.9 trillion in taxes, a 112% increase.
The tax authorities have also collected over 40 billion transactions from 439 e-commerce platforms, creating a crucial data foundation for expanding the tax base, managing risks, and detecting fraud and tax evasion.
According to tax officials, digital transformation is fundamentally changing tax management methods, shifting from manual management to data-driven management and risk analysis. As a result, inspections and audits are conducted more focused and targeted, reducing inconvenience for businesses that comply with the law, while simultaneously improving the effectiveness of combating revenue loss.
The tax sector is also focusing on implementing the Information Technology System Restructuring Project, ensuring the timely completion of key milestones in 2026. This includes redesigning core tax management processes, e-tax services, data governance, and risk management; and preparing the conditions for building a new information technology system based on a digital, automated tax management model, powered by big data and artificial intelligence (AI).
According to the tax authorities, the focus of the modernization process is to build a centralized taxpayer database, connecting information with banks, police, customs, e-commerce platforms, and relevant ministries and agencies to compare revenue, cash flow, and actual business operations.
The nationwide implementation of electronic invoices is considered a significant step in modernizing tax administration. Through the electronic invoice data system, tax authorities can analyze and warn of risks, detect unusual signs regarding revenue, expenses, or transactions, and promptly conduct inspections and take appropriate action.
In the coming period, the tax sector will continue to improve the e-tax management ecosystem, expand the database to serve the management of business households, e-commerce, and the digital economy; and at the same time strengthen the application of artificial intelligence and big data in information analysis, identifying fraudulent behavior, and forecasting tax risks.
In addition to technological solutions, the tax sector is also strengthening inspections and audits in areas with a high potential for revenue loss, such as e-commerce, digital platform businesses, real estate transfers, food and beverage services, high-revenue household businesses, and businesses with related-party transactions. Simultaneously, efforts are being intensified to promote awareness and support for individuals and businesses in complying with tax laws; encouraging cashless payments and the use of electronic invoices to enhance transparency in business operations.
Source: https://baotintuc.vn/kinh-te/so-hoa-quan-ly-thue-chong-tron-thue-20260517181203637.htm






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