At the meeting, Ms. Ly Thi Hoai Huong - Deputy Director of the Department of Tax Management for Small and Medium Enterprises and Business Households and Individuals (SMEs) - shared that, with the characteristics of the digital economy and the rapid development of e-commerce in Vietnam, practice has posed many significant challenges to the management of e-commerce activities as well as tax management such as: the ability to fully manage revenue sources and taxpayers; difficulties in determining the basis for tax calculation; difficulty in clearly distinguishing the type of income as the basis for taxation; controlling cash flow is not easy...

“The current tax policy basically does not distinguish between traditional business activities and e-commerce business activities. The same tax rates and principles of tax declaration and payment apply. In addition, enterprises that are owners of e-commerce platforms or enterprises that are partners with foreign suppliers are responsible for providing information and declaring and paying taxes on behalf of individuals doing e-commerce business in some cases according to regulations," said Ms. Huong.

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Members attending the working session between the General Department of Taxation of Vietnam and the Lao Tax Department

Regarding tax management, the solutions that the Vietnamese tax authorities are applying are: perfecting tax laws and policies; promoting the dissemination of laws and policies for Vietnamese organizations and individuals participating in e-commerce business activities, foreign suppliers (NCCNN) without permanent establishments in Vietnam, e-commerce trading floors; consolidating e-commerce databases and applying risk management; modernizing tax management; inspecting and examining business organizations in the field of e-commerce and digital platform business; promoting coordination with ministries and branches in sharing and connecting data to serve tax management for e-commerce activities...

The representative of the General Department of Taxation also shared about tax management applications for e-commerce business activities, currently used by Vietnamese tax authorities, including:

E-Portal for NCCNN (Etaxvn.gdt.gov.vn): to support NCCNN to register, declare and pay taxes directly from anywhere in the world.

E-commerce portal (https://thuongmaidientu.gdt.gov.vn): to receive information about organizations and individuals doing business on e-commerce trading floors that meet the new regulations in Decree No. 91/2022/ND-CP dated October 30, 2022.

E-commerce platform information scanning tool to scan and collect public information of stores on major e-commerce platforms (Shopee, Lazada, Sendo, Tiki,...)

Data warehouse-DW application (https://csdlnnt.gdt.gov.vn): Supports analysis and processing of data provided by the platform, thereby supporting tax authorities at all levels to generate reports for tax management in the locality, including: managing the list of e-commerce platforms, monitoring the information provision status of e-commerce platforms, details of organizations and individuals in the locality doing business on the e-commerce platform.

Quoc Tuan