On May 12, 2025, the Tax Department issued an open letter to businesses, business households and individuals operating in the field of e-commerce and digital platform business, to propagate, guide and request full implementation of tax obligations in accordance with legal regulations.
In particular, the Tax Department said that digital platform business is increasingly popular with many advantages compared to the traditional model, contributing positively to revenue growth and budget revenue.
To support taxpayers, the Tax sector has implemented many solutions applying information technology such as eTax Mobile, an electronic information portal for individual business households, instructing e-commerce platforms to declare and pay taxes on behalf of others, and automatic personal income tax refunds.
At the same time, propaganda and support activities for taxpayers are still maintained regularly on the media and at tax authorities.
However, besides businesses, business households, and individuals who strictly comply with tax laws, there are still a number of businesses, business households, and individuals who have not registered for business, registered for tax, declared a lack of revenue, and have not fully fulfilled their tax obligations from business activities on e-commerce platforms and digital platforms, causing loss of state budget revenue, violating the law, and unfair competition.
In the spirit of the rule of law and the principle of "Taxpayers self-declare, self-pay, self-responsible", tax authorities carry out propaganda, support, supervision, inspection, and handling of tax violations. The tax authority recommends:
First, business owners, legal representatives of enterprises; representatives of business households, individuals doing e-commerce and digital business proactively approach and learn about tax laws and comply with tax registration, tax declaration and payment according to regulations.
Second, individuals who have been doing e-commerce or doing business on digital platforms but have not yet registered for tax should urgently register, declare, and pay taxes in full, on time, and promptly to the tax authority.
Third, in cases where taxpayers are not assisted, the Tax sector will inspect and strictly handle business activities that do not perform or do not fully fulfill tax obligations according to regulations. For cases of intentional non-compliance, the tax authority will consolidate the file to transfer to the competent authority to investigate and handle tax evasion in accordance with the provisions of law.
