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Proposed amendments to e-commerce tax declaration and payment

2022-02-22 03:44

 

Shopee is one of the largest e-commerce platforms in Việt Nam. The draft is expected to change the way its sellers declare and pay tax. Photo tinnhanhchungkhoan.vn

HÀ NỘI — The Ministry of Finance is seeking comments on a new draft decree that provides amendments to Decree No 126 on tax administration and Decree No 123 on invoices.

According to the new draft, e-commerce platform owners must declare and pay tax on behalf of individual sellers for goods and services sold on their platform online.

For goods and services not sold online, the owner must declare and pay tax on behalf of individual sellers, under their authorisation.

The owner is also required to disclose information to tax authorities of traders, organisations and individuals, who have made transactions on their platform.

The information includes the sellers’ names, tax codes, IDs, addresses, phone numbers, and sales revenues of goods and services sold online.

Information disclosure shall be made quarterly via electronic means in accordance with regulations on electronic tax transactions, or via direct connections if the connections meet technical standards set by the General Department of Taxation.

People can make their comments on the draft via the ministry's online portal. — VNS   

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