Some regulations on tax management for e-commerce activities

Recently, the Government, the Ministry of Finance, and the General Department of Taxation have issued many directives to improve the effectiveness of tax management for e-commerce activities.

To support organizations and individuals in complying with tax laws, improving tax law compliance, and preventing tax violations, the Ninh Thuan Provincial Tax Department provides information on some regulations on tax management for e-commerce activities, livestream sales, and business on digital platforms, specifically as follows: E-commerce activities are the conduct of part or all of the process of commercial activities by electronic means connected to the internet, mobile telecommunications networks or other open networks as prescribed in Clause 1, Article 3 of Decree No. 52/2013/ND-CP dated May 16, 2013 of the Government on e-commerce and guiding, amending, supplementing or replacing documents (if any).

Business households and business individuals are resident individuals who produce and trade goods and services in all fields and industries of production and business as prescribed by law, including e-commerce activities, must register, declare and pay taxes as prescribed by law, specifically as follows:

Regarding tax registration: Business households and individuals conducting e-commerce activities must register for tax within 10 working days from the date of being granted a business registration certificate; or starting business activities for business households and individuals subject to business registration but not yet granted a business registration certificate.

Regarding tax declaration and payment: Depending on the actual business scale, business households and individuals doing business with e-commerce activities apply tax calculation methods, tax declaration and payment according to the declaration method, tax declaration and payment for each occurrence or lump-sum method, specifically:

According to the declaration method, business households and business individuals shall declare taxes monthly, except for newly established business households and business individuals, business individuals who meet the criteria for quarterly tax declaration and choose to declare taxes quarterly as prescribed in Article 9 of Decree No. 126/2020/ND-CP of the Government. The deadline for submitting monthly tax declaration dossiers is no later than the 20th of the month following the month in which the tax liability arises. The deadline for submitting quarterly tax declaration dossiers is no later than the last day of the first month of the quarter following the quarter in which the tax liability arises. The place for submitting tax declaration dossiers is the Tax Department directly managing the place where the business household or business individual conducts production and business activities. The deadline for paying tax is no later than the last day of the deadline for submitting tax declaration dossiers. In case of supplementary tax declaration dossiers, the tax payment deadline is the deadline for submitting tax declaration dossiers of the tax period with errors or omissions.

Tax declaration method for each occurrence: Applicable to individuals who do not conduct business regularly and do not have a fixed business location, individuals with income from digital information content products and services if they do not choose to pay tax by declaration method. The deadline for submitting tax declaration dossiers is no later than the 10th day from the date of tax liability. The place to submit tax declaration dossiers is the Tax Department directly managing the place where the individual resides (permanent or temporary). The latest deadline for tax payment is the last day of the deadline for submitting tax declaration dossiers. In case of supplementary tax declaration dossiers, the tax payment deadline is the deadline for submitting tax declaration dossiers of the tax period with errors or omissions.

According to the lump sum method: Applicable to cases where business households and business individuals do not implement or do not fully implement the accounting, invoice and voucher regime, except for cases where business households and business individuals are subject to tax payment by declaration method and business individuals are subject to tax payment upon each occurrence. The deadline for submitting tax declaration dossiers is no later than December 15 of the year preceding the tax year. The deadline for tax payment is according to the deadline stated on the tax authority's notice.

The Tax Department recommends that business households and individuals engaged in e-commerce activities comply with the law on tax management, comply with registration, declaration and tax payment in accordance with the law. The Tax Department recommends that people in the province, if they discover organizations and individuals engaging in e-commerce activities but do not register, declare and pay taxes, notify the tax authority or competent authority.

Source: http://baoninhthuan.com.vn/news/148566p1c25/mot-so-quy-dinh-ve-quan-ly-thue-doi-voi-hoat-dong-thuong-mai-dien-tu.htm