Proposal to delay the time for e-commerce platforms to pay taxes on behalf of sellers

Illustration photo: VNA

According to VECOM, the decree guiding the implementation has not yet been issued, 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.

Meanwhile, after two official working sessions with the Tax Department on January 16, 2025 and most recently on March 7, 2025, 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.

Furthermore, 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.

In particular, 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, but takes effect from July 1, 2025.

Therefore, VECOM has sent a dispatch to the National Assembly proposing to consider and allow the postponement of the effective date of Article 6.5.b. Law No. 56 to July 1, 2025 to comply with the Law on Value Added Tax, at the same time, to give management agencies and enterprises enough time to prepare for implementation as well as to disseminate and answer questions about specific obligations and implementation methods for sellers who are business households and business individuals.

In fact, many businesses are very interested in the regulation that from April 1, e-commerce trading floors, digital platforms with payment functions (including domestic and foreign organizations) and other organizations with digital economic activities according to Government regulations will deduct, pay taxes on behalf of, and declare deducted taxes for business households and business individuals who are eligible for deduction and payment of taxes on behalf of.

Previously, the Vietnam Federation of Commerce and Industry (VCCI) also had some comments and recommendations sent to the Ministry of Finance on postponing the effective date of the Decree regulating tax management for e-commerce business of business households and individual businesses to July 1, 2025.

VCCI has collected opinions from many businesses that the effective date of April 1 is relatively urgent while the document is still in the draft stage. In addition, businesses also need time to build information technology systems, human resources and propaganda for sellers on the floor.

Shopee representative said that they are committed to fulfilling tax obligations in accordance with the provisions of the revised law, providing maximum support to sellers on the platform so that they can properly exercise their rights and obligations according to the latest amendments to the Law on Tax Administration. Currently, Shopee has been preparing technical resources, and is waiting for specific instructions from the management unit on tax collection, closely coordinating with competent authorities to perfect tax policies in a more transparent, clear and convenient manner.

According to Lazada representative, this unit has been actively participating in meetings with the Tax Department to prepare for the implementation of the regulation. Lazada is also actively preparing resources and developing necessary technical features. At the same time, it requires sellers to update information and tax codes to ensure accuracy and completeness.

Previously, on November 29, 2024, the National Assembly issued Law No. 56/2024/QH15 amending and supplementing 09 laws, including the 2019 Law on Tax Administration ("Law No. 56"). Law No. 56/2024/QH15 stipulates the effective date of Article 6.5.b on the responsibilities of e-commerce trading floor managers in deducting and paying taxes on behalf of business households and individuals doing business on the floor from April 1, 2025.

According to baotintuc.vn

Source: https://baodanang.vn/kinhte/202503/de-xuat-lui-thoi-diem-san-thuong-mai-dien-tu-nop-thue-thay-nguoi-ban-4002662/