Proposal to postpone the time for online platforms to declare and pay taxes on behalf of sellers

On November 29, 2024, the National Assembly issued Law No. 56/2024/QH15 amending and supplementing 9 laws, including the 2019 Law on Tax Administration (Law No. 56). Law No. 56 stipulates that the effective date of Article 6.5.b on the responsibility of e-commerce trading floor managers in deducting and paying taxes on behalf of business households and individuals doing business on the floor is from April 1, 2025.

Realizing that there are still many unresolved issues, on March 24, the Vietnam E-commerce Association (VECOM) sent an official dispatch to Prime Minister Pham Minh Chinh, National Assembly Chairman Tran Thanh Man and Chairman of the Economic and Financial Committee Phan Van Mai regarding the effective date of Article 6.5.b of Law No. 56.

Accordingly, VECOM proposed to postpone the effective date of the responsibility of e-commerce trading floor managers in deducting and paying taxes on behalf of business households and individuals doing business on the floor from July 1 instead of April 1.

VECOM proposed implementing regulations on e-commerce trading floors deducting and paying taxes on behalf of business households and individuals from July 1 instead of April 1.

In a document sent to the authorities, VECOM Chairman Nguyen Ngoc Dung said that the decree guiding the implementation has not been issued yet, although there are only a few days left until the regulation takes effect. This has caused confusion for the business community managing e-commerce platforms as well as sellers on domestic and foreign e-commerce platforms.

After two official working sessions with the Tax Department (Ministry of Finance) on January 16 and March 7, VECOM found that there are still many unclear issues directly related to the responsibilities and tax obligations of business households and individuals, especially the contents of tax declaration and refund.

E-commerce platforms have been receiving many questions about how to implement this regulation but cannot answer clearly because there is no official guidance document; while the understanding and responses of tax authorities at the central and local levels are different.

Furthermore, the 2024 Law on Value Added Tax also stipulates that e-commerce platforms deduct and pay taxes on behalf of business households and individual businesses, effective from July 1.

Therefore, VECOM proposed implementing the regulation that e-commerce trading floors deduct and pay taxes on behalf of business households and individuals from July 1 instead of April 1.

Minh Thu

Source: https://doanhnghiepvn.vn/chuyen-doi-so/kinh-te-so/de-xuat-lui-thoi-diem-san-online-ke-khai-nop-thue-thay-nguoi-ban/20250326082306635