According to the Official Dispatch, to continue the effective tax administration for e-commerce activities, ensure the active mobilization of resources for the state budget, and fulfill budget collection tasks in the upcoming years, the General Department of Taxation of Vietnam requests Directors of Tax Departments of provinces and centrally affiliated cities to:
- Intensify the dissemination to organizations and individuals participating in e-commerce business operations, livestream sales, and business operations on digital platforms through the consistent implementation of online forms such as dissemination on mass media (newspaper, radio, television, etc.); organization of training conferences on tax policies;
- Focus on reviewing and regularly updating and enriching databases on e-commerce for adequate input information for tax administration.
- Proactively utilize databases on e-commerce operated and decentralized to administrative divisions by the General Department of Taxation of Vietnam from information provided by e-commerce platforms, information collected from inspections, and information collected from the internet for tax administration for e-commerce activities.
- Assign departments and officials to classify subjects following management requirements for inclusion in the review list. Provide notices for organizations and individuals in the review list regarding the fulfillment of obligations to declare and pay taxes as per regulation regarding e-commerce business activities.
- Proactively develop plans and provide advisory services to People’s Committees of provinces and centrally affiliated cities, propose schemes and solutions in cooperation with relevant departments, commercial banks, and enterprises engaging in telecommunications to adequately and promptly collect information from organizations and individuals engaging in e-commerce business activities; cooperate in handling violations regarding cases of failure to comply with tax laws.
- Intensify the control of e-invoices in tax administration, direct Tax Divisions, Tax Sub-Departments, and other departments to request business facilities to strictly comply with regulations on e-invoice issuance, ensuring that 100% of transactions, including e-commerce transactions, are recorded with adequately issued e-invoices.
- Intensify the inspection of business facilities engaging in e-commerce or business operations on digital platforms (owners of e-commerce transaction platforms, transport units, payment intermediary units, agents of foreign providers that do not have permanent facilities in Vietnam, advertising communication units, etc.).
- Strictly comply with reporting regulations according to written directives of the General Department of Taxation of Vietnam, ensuring adequacy, timeliness, and punctuality.
Official Dispatch No. 3153/TCT-DNNCN is promulgated on July 23, 2024.
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