The E-commerce Tax Department has just issued Notice No. 08/TB-TMDT, officially informing about the change of tax management unit for Overseas Suppliers (NCCNN) from the Large Enterprise Tax Department to the E-commerce Tax Department, starting from May 19, 2025.
Accordingly, registration, declaration, tax payment and information exchange between NCCNN and Vietnamese tax authorities will continue to be carried out through the specialized Electronic Information Portal at: https://etaxvn.gdt.gov.vn/nccnn
NCCNN are understood as foreign organizations that do not have permanent establishments in Vietnam but provide cross-border digital services and products to Vietnamese consumers. Big names such as Google, Meta ( Facebook), Apple, Netflix, TikTok, Microsoft... are all in this area.
As of the end of 2024, according to the General Department of Taxation, more than 80 NCCNN have registered to declare taxes in Vietnam, with a total tax revenue of more than VND 10,000 billion. This is an important result after Vietnam deployed an Electronic Tax Information Portal exclusively for NCCNN since 2022.
The E-commerce Tax Department - a unit under the Hanoi Tax Department - is headquartered on the 3rd floor, No. 1A Nguyen Cong Tru Street, Pham Dinh Ho Ward, Hai Ba Trung District, Hanoi.
To serve the handover process, the above Electronic Information Portal will temporarily suspend operations from 6:00 p.m. on May 16, 2025 to 6:00 a.m. on May 18, 2025 to upgrade the system and transfer data.
The Tax Authority said that this adjustment of the tax authority shows rapid adaptation to the strong development of the digital economy and cross-border e-commerce and is an important step in the roadmap for modernizing the Tax sector towards domestic and cross-border taxpayers.
Through this change, the tax authority hopes to strengthen tax management specialization for specific groups of subjects, while improving the quality of support, ensuring transparency and efficiency in tax declaration and payment of cross-border enterprises.
