In Vietnam, organizations and individuals relevant to tax administration of e-commerce, digital platform-based business and other services provided by overseas suppliers

Nội dung chính

• Organizations and individuals relevant to tax administration of e-commerce, digital platform-based business and other services provided by overseas suppliers in Vietnam
• What are regulations on registering electronic tax transactions in Vietnam?

Organizations and individuals relevant to tax administration of e-commerce, digital platform-based business and other services provided by overseas suppliers in Vietnam

Pursuant to Article 73 of Circular 80/2021/TT-BTC, oganizations and individuals relevant to tax administration of e-commerce, digital platform-based business and other services provided by overseas suppliers without permanent establishments in Vietnam as follows:

1. Overseas suppliers without permanent establishments in Vietnam carrying out e-commerce, digital platform-based business and provide other services for organizations and individuals in Vietnam (hereinafter referred to as "overseas suppliers")

2. Organizations and individuals in Vietnam buying goods and services from overseas suppliers.

3. Tax agencies, organizations that are operating under Vietnam's law and authorized by overseas suppliers to apply for taxpayer registration, declare and pay tax in Vietnam.

4. Commercial banks, payment service providers, organizations and individuals whose rights and obligations are relevant to e-commerce, digital platform-based business and other services provided by overseas suppliers without permanent establishments in Vietnam.

What are regulations on registering electronic tax transactions in Vietnam?

Pursuant to Article 74 of Circular 80/2021/TT-BTC , registering electronic tax transactions as follows:

1. Overseas suppliers shall register electronic tax transactions together with first-time taxpayer registration via the online portal of General Department of Taxation, ensuring internet connection and availability of email addresses for transaction with the supervisory tax authorities.

2. Each overseas supplier shall register an official email address for receiving all notifications during electronic transactions with the supervisory tax authority.

3. After the first-time taxpayer registration is completed, the online portal of General Department of Taxation shall send information about the account and TIN to the registered email address for completion of tax procedures on the portal.

Best Regards!