The Circular deals with amendments to point dd of clause 1 of Article 8 in the Circular No. 40/2021 that prescribes tax declaration and payment on behalf of individuals.
For instance, the amended regulation stipulates that entities, including owners of e-commerce exchanges, declare and pay taxes on behalf of individuals on the basis of authorization granted according to civil legislation.
Currently, the Circular No. 40/2021/TT-BTC prescribes that owners of e-commerce exchanges declare and pay taxes on behalf of sellers according to the tax authority’s schedule.
This means that, from January 1, 2022, the regulations under which e-commerce exchanges are required to pay taxes on behalf of sellers without authorization granted by sellers will no longer exist.
Circular No. 100/2021/TT-BTC is entering into force as of January 1, 2022.
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