Regarding the management of tax activities for e-commerce in Vietnam, the General Department of Taxation reported that in 2023, tax revenue from organizations and individuals in this sector has reached 3.5 trillion VND (equivalent to 146 billion USD). Among which, the collected tax revenue is 97,000 billion VND. In 2022, tax revenue was 3.1 trillion VND (approximately 130.57 billion USD), with tax payments amounting to 83,000 billion VND.
In the past two years, the tax sector has collected a total of 180,000 billion VND in taxes from these e-commerce business activities. Taxpayers engaged in e-commerce activities are divided into two main groups: domestic and cross-border provision of goods and services.
In which, the group providing goods and services domestically includes: owners of platforms with e-commerce activities; organizations and individuals providing goods and services domestically through e-commerce platforms, social networks, and other platforms.
The group providing cross-border goods and services are foreign suppliers without a permanent establishment in Vietnam that have e-commerce business activities, business based on digital platforms with organizations and individuals in Vietnam; Vietnamese organizations and individuals with income from posting digital content and information on foreign platforms; organizations and individuals providing cross-border goods and services through e-commerce platforms and other platforms.
To date, 94 foreign suppliers have paid taxes amounting to over 14.5 trillion VND.
The tax sector has approached e-commerce activities on e-commerce platforms, social networks…
The tax sector has approached e-commerce activities in 8 platform groups: e-commerce platforms; websites/applications; social networks; transportation, logistics, and delivery platforms; agents; subscribers; advertising; app stores.
In coordinating with ministries and sectors to strengthen management, the General Department of Taxation said that the Ministry of Industry and Trade, the Ministry of Information and Communications, and the State Bank of Vietnam have initially completed sharing a database, including data of 929 websites providing e-commerce services; data on 130 organizations operating in the fields of telecommunications, advertising, radio and television; payment accounts of over 9 million organizations and over 121 million individuals at 96 commercial banks.
In the coming time, the General Department of Taxation will issue an open letter to organizations and individuals engaged in e-commerce on tax declaration and payment to raise awareness, understanding, and self-discipline in complying with tax laws.
To strengthen tax management for foreign suppliers, the General Department of Taxation will coordinate with Vietnamese e-commerce platforms to guide foreign organizations and individuals doing business through the platforms to register for tax, declare, and pay taxes on the General Department of Taxation’s electronic portal.
