Implementing Decree 117/2025/ND-CP on tax management in e-commerce business, in order to support taxpayers who are households, individuals and business organizations on e-commerce platforms to fully fulfill their tax obligations in accordance with regulations, the Tax Department has issued 4 Handbooks guiding the implementation of Decree No. 117/2025/ND-CP dated June 9, 2025 of the Government.
Accordingly, the Tax Department has developed and published 4 Handbooks to specify the contents of the Decree, support taxpayers in the following target groups: (i) Organizations being managers of e-commerce trading floors; (ii) Organizations being managers of digital platforms with payment functions and other organizations having digital economic activities; (iii) Households and individuals residing; (iv) Individuals not residing in Vietnam.
The content of each Handbook clearly states the content, scope of regulation, methods for determining tax obligations, methods and deadlines for tax declaration, deduction and payment to ensure feasibility and effectiveness in implementing laws in the tax sector. Specifically:
(i) First handbook: Organization of e-commerce platform management; and (ii) Second handbook: Instructions for organizing e-commerce platform management, organizing digital platform management abroad to deduct and pay on behalf of:
Guiding the contents including domestic and foreign digital platform management and organizations with other digital economic activities to deduct and pay on behalf of value added tax, personal income tax of households and individuals doing e-commerce business in the order of performing the steps from determining revenue, tax rate, to the time of deduction to fulfill the obligation to declare and pay on behalf of tax in accordance with regulations.
(iii) Third Handbook: Instructions for households and individuals residing in business on e-commerce platforms and digital platforms without the function of declaration payment and tax payment:
Guidelines for households and individuals residing in Vietnam who do business on e-commerce platforms and do not have the function of paying directly for tax registration according to the forms specified in Circular 86/2024/TT-BTC dated December 23, 2024 of the Ministry of Finance and declare and pay taxes according to Decree No. 117/2025/ND-CP dated June 9, 2025 of the Government through the Tax Department's Administrative Procedure Receipt and Handling Portal with the criteria of simplifying administrative procedures and improving proactiveness for taxpayers.
(iv) Fourth Handbook - Instructions for households and individuals residing in business on e-commerce platforms and digital platforms without the function of declaration payment and tax payment:
Guidelines on general tax declaration and payment principles applied to individuals doing business on e-commerce platforms who do not have the function of payment, individuals who do not reside in Vietnam and generate revenue from the sale of goods and services consumed in Vietnam are obliged to declare and pay VAT and personal income tax according to the percentage on sales revenue of goods and services specified in this Handbook to ensure the entire process of electroniclization from the step of registering tax codes, declaring taxes and paying taxes electronically for taxpayers to easily handle and perform.
The issuance of professional guidance books clearly demonstrates the efforts of the Tax sector in accompanying taxpayers, especially individuals, business households and organizations operating on e-commerce platforms and digital economy. This is not only a tool to support effective implementation of legal policies, but also contributes to enhancing transparency, simplifying administrative procedures and promoting voluntary compliance.
