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MINISTRY OF
FINANCE
GENERAL DEPARTMENT OF TAXATION
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 4205/TCT-DNNCN
Re: initiation of instructions for
e-commerce platforms owners to provide information as specified in Decree No.
91/2022/ND-CP
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Hanoi, November
14, 2022
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To: Tax
Departments of provinces and centrally affiliated cities
The Government has promulgated a Decree No.
91/2022/ND-CP dated October 30, 2022 on amendments to the Government’s Decree
No. 126/2020/ND-CP dated October 19, 2020 elaborating the Law on Tax
Administration, including a regulation on responsibility of e-commerce
platforms owners to provide information for tax authorities. In order to
implement this regulation, the General Department of Taxation gives
instructions as follows:
I. Legal grounds and instructions for providing
information
1. Legal grounds
- Clause 7, Article 1 of
Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government states:
“7. Addition of Clause 8 to Article 27:
8. Organizations that are established and
operating under Vietnam's law and own e-commerce platforms shall provide tax
authorities with full, accurate and timely information about traders,
organizations and individuals whose goods or services are entirely or partially
traded on their e-commerce platforms, including: sellers' names, taxpayer
identification numbers, ID numbers or passport numbers, addresses, phone
numbers; sales revenue from online orders.
Information shall be provided electronically every quarter by the last
day of the first month of the succeeding quarter via the web portal of General
Department of Taxation in the format announced by General Department of
Taxation."
- Clause 1, Article 2 of
Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government states:
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1. This Decree comes
into force from the day on which it is signed.
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- Article 19 of Decree No. 125/2022/ND-CP dated
October 19, 2020 of the Government states:
“Article 19. Tax-related administrative
penalties on related entities or persons
1. Fines ranging
from VND 2,000,000 to VND 6,000,000 shall be imposed for the act of providing
information, documents or records related to the determination of tax
obligations or taxpayers' accounts upon tax authorities' request at least 05
days after expiration of the prescribed time limits.
2. Fines ranging from VND
6,000,000 to VND 16,000,000 shall be imposed for one of the following
violations:
a) Colluding with and shielding taxpayers
evading taxes, failing to execute decisions on enforcement of tax-related
administrative actions, except the act of failing to withdrawing and remitting
money from taxpayers’ accounts as provided in Article 18 herein;
b) Failing to provide or inaccurately providing
information related to property, rights and obligations to property of taxpayers
under their custody; accounts of taxpayers opened at credit institutions or
state treasuries.
3. The amounts of fine
specified in clause 1 and 2 of this Article are those imposed on entities. The
amounts of fine imposed on persons shall conform to the principles prescribed
in clause 5 of Article 4 herein.
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2. Instructions for
providing information
Pursuant to the above provisions:
- Entities required for
providing information: Owners of e-commerce platforms responsible for providing
information as prescribed in Decree No. 91/2022/ND-CP are traders,
organizations or individuals that develop e-commerce websites to provide an environment
for other traders, organizations or individuals to conduct their commercial
promotion, sales or service provision (traders or organizations providing
e-commerce services) as prescribed in Decree No. 52/2013/ND-CP dated May 16,
2013 and Decree No. 85/2021/ND-CP dated September 25, 2021 of the Government on
e-commerce.
- Time for providing
information: Regulations on providing information in Clause 7, Article 1 of
Decree No. 91/2022/ND-CP take effect from the information provision period of
the fourth quarter of 2022, the deadline is on January 31, 2023. For
information provision periods of subsequent quarters, the deadline is the last
day of the first month of the following quarter. In case the last day coincides
with a day-off or public holiday as prescribed, the last day will be the
succeeding working day.
- Information to be provided:
The owner of e-commerce platform is responsible for providing adequate and
accurate general information of traders, organizations and individuals doing
business on the e-commerce platform in a timely manner, including: sellers'
names, taxpayer identification numbers, ID numbers or passport numbers,
addresses, phone numbers. Particularly for e-commerce platform with online
ordering function, in addition to the above general information, they must also
provide information about sales revenue through the online ordering function of
e-commerce platform. In case the e-commerce platform does not fully keep the
above general information, it must still provide adequate and accurate
information on time according to the actual information kept on the e-commerce
platform. For the next information provision periods, the e-commerce platform
is responsible for requesting traders, organizations and individuals to make
supplementation for the e-commerce platform to update general information in
accordance with Decree No. 52/2013. /ND-CP and Decree No. 85/2021/ND-CP to
provide them for tax authorities as per the regulations.
In case the owner of the e-commerce platform fails
to provide information as prescribed, the tax authority shall sanction its
administrative violation according to Article 19 of Decree No. 125/2020/ND-CP.
- Form of information
provision: Information shall be provided electronically, via the Portal of the
General Department of Taxation (thuedientu.gdt.gov.vn, accessing the
"E-commerce data portal") according to the data format specified by
the General Department of Taxation in the Appendix on the composition of data
receiving information from the owner of e-commerce platform attached to the
official dispatch. The e-commerce portal is expected to be activated from
December 2022. In specific:
+ The owner of e-commerce platform uses the e-Tax
account granted on the website of the General Department of Taxation to provide
information.
++ In case the owner of e-commerce platform
supplement information to register for transmission and receipt of an account
providing information through the e-commerce portal, it shall comply with
Article 11 of Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Ministry
of Finance on guidelines for electronic transactions in the tax field.
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+ When providing information for the General Department
of Taxation via the website of the General Department of Taxation, the owner of
e-commerce platform can carry out one of the following ways:
++ Declare directly on the declaration support
software (HTKK), then export the XML file to send through the Portal of the
General Department of Taxation.
++ Download the excel template file from the
declaration support application and input the data in excel, then input it into
the declaration support application to check the data and export the XML file
to send through the Portal of the General Department of Taxation.
++ Export from the company's software to an XML
file in accordance with the data format prescribed by the General Department of
Taxation, then input it into the declaration support application to check and
export the XML file to send via the General Department of Taxation's web
portal.
+ The portal of the General Department of Taxation
shall check the data according to the announced data format and receive the
data, and notify the receipt of the data according to the form No. 01-1/TB-TTT
issued together with Circular No. 19/2021/TT-BTC dated March 18, 2021 of the
Ministry of Finance. If, after receiving, the tax administration system detects
an error in a detailed line, the portal of the General Department of Taxation
shall make a specific notice of the error information line and the reason for
the error in order for the owner of the e-commerce platform to re-provide
information.
+ In case the owner of e-commerce platform provides
additional information or changes information, it can make a replacement or
additional declaration. In case of alternative declaration, the organization
shall provide full information, even in a case without any changes or
additions. In case the change or addition can be managed, the owner of
e-commerce platform may choose to make an additional declaration and only
provide information of traders, organizations or individuals with changes or
supplementation.
II. Implementation
In order to receive information from e-commerce
platforms according to Decree No. 91/2022/ND-CP, the General Department of
Taxation has built an e-commerce portal and has operated it to ensure the
receipt of information of traders, organizations and individuals doing business
through the e-commerce platform.
The General Department of Taxation assigned the Tax
Administration Department of Small and Medium Enterprises and Household
Businesses and Individuals to coordinate with the Information Technology
Department to hold a training course on the process of receiving information
and guiding the use of application functions in the last week of November 2022.
On the basis of the training of the General Department of Taxation, propose the
Tax Departments to perform the following tasks:
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2. The Tax Department shall,
based on actual tax administration data and data declared on the website of the
Ministry of Industry and Trade, review and make a list of taxpayers being
traders or organizations established and operating under Vietnamese law that
are owners of e-commerce platforms as per the regulations. The Tax Department
shall update the list of e-commerce platforms into the e-commerce portal to
monitor and urge the provision of information of the e-commerce platforms.
3. The Tax Department shall
coordinate with the General Department of Taxation according to the notice to
urge the e-commerce platform owners to take the training course and receive
guidance on providing information through the provisions of Decree No.
91/2022/ND-CP.
Difficulties that arise during the implementation
of this document should be reported to General Department of Taxation for
guidance and support by the following contact points:
- Contact for practice
support: phone number (0243.9719.472 ext 4189, 4177, 4166); email address
(HotrosanTMDT@gdt.gov.vn)
- Contact for application support: phone number
(0243.7689.679 ext 2080); email address (nhomhttdt@gdt.gov.vn) or send to
Service Desk (https://hotro.gdt.gov.vn).
PP. DIRECTOR
GENERAL
DEPUTY DIRECTOR GENERAL
Dang Ngoc Minh
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