Strengthening e-commerce tax management

According to the General Department of Taxation, some data on e-commerce platforms in the past were unreasonable and needed to be reviewed. Specifically, in the information provision period of the fourth quarter of 2022, 310 e-commerce platforms provided information on the list of 159,218 individuals and 31,882 organizations registered to sell on the platform, with 50.7 million transactions and a total transaction value of VND 15,272 billion. However, as of June 24, only 259 platforms provided information on 64,327 individuals and 22,840 organizations registered to sell on the platform, with 9 billion transactions and a total transaction value of VND 11,478 billion. The number of platforms providing information as well as the number of organizations and individuals doing business on the platform decreased significantly, while the number of transactions on the platform skyrocketed.

Organizations and individuals doing business on e-commerce platforms need to fully declare.

In the fourth quarter of 2022, 232 platforms did not have information on the number of transactions; in the first quarter of 2023, 184 platforms did not have information on the number of transactions. Therefore, it is necessary to review whether these platforms, if they have an online ordering function but do not provide information on the number of transactions, are in violation of information provision regulations. In addition, many platforms do not provide tax codes of organizations and individuals doing business on the platform (this is important information required according to e-commerce regulations and tax laws), leading to difficulties for tax authorities in identifying taxpayers.

The General Department of Taxation requires local tax departments to focus on reviewing the situation of tax declaration and payment, classifying, assigning tax authorities to directly manage, notify, request taxpayers to explain, declare and pay taxes according to regulations. In addition, it is necessary to review and select businesses operating on the platform, businesses that are owners of e-commerce platforms, shipping units, and payment intermediaries with high risks to develop an inspection and audit plan according to the e-commerce topic.

In cases where taxpayers do not cooperate, the tax authority selects a number of typical cases, makes a list, reports to the tax authority's leaders to develop a program to coordinate with local departments to conduct inspections in the area to accurately determine the actual situation, and then proposes handling according to tax laws and specialized laws.

The Ho Chi Minh City Tax Department recently recommended that organizations and individuals with business activities related to e-commerce and online environment should voluntarily declare and pay taxes according to the law to avoid future troubles. In the first 6 months of 2023, through inspections of organizations and individuals operating in the e-commerce sector, the unit has collected and fined an amount of VND 85 billion, nearly double the figure for the whole year of 2022. According to the plan in the last 6 months of the year, the Ho Chi Minh City Tax Department will inspect and examine 4 key e-commerce enterprises, combining with data provided by customs authorities to have measures to effectively manage tax collection for these subjects. Compare data provided by commercial banks to obtain income generated from abroad by domestic organizations and individuals providing services to Google, Apple, YouTube, Facebook or Netflix... to handle tax collection according to regulations. Currently, these types of data information are being provided periodically by local banks.

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