On the afternoon of September 23, the Government Electronic Information Portal organized a seminar on "Enhancing the effectiveness of tax management for e-commerce" to discuss solutions to improve efficiency in this field.
At the seminar, Ms. Nguyen Thi Lan Anh - Director of the Department of Tax Management for Small and Medium Enterprises and Individual Households and Businesses (Directorate of Tax, Ministry of Finance) said: The Ministry of Finance is also submitting to the Government to amend Decree 12, in which we have proposed management for e-commerce, that is, organizations, individuals, and business households can authorize e-commerce platforms so that these platforms can issue invoices on behalf of businesses through the platform.
Ms. Lan Anh said that through this solution, all e-commerce transactions, no matter how big or small, no matter the value, will be fully invoiced.
"Issuing complete invoices will support tax management, revenue management and management of whether transactions are legal or not, helping sellers prove the origin of goods, at that time goods in the Vietnamese market can improve competitiveness, fight against counterfeit goods, fake goods and poor quality goods in the market, especially will protect the rights of consumers, contributing to creating conditions for creating a healthy competitive market.
The Ministry of Finance also submitted to the Government amendments and supplements to the Law on Value Added Tax (VAT).
In the submission, there is a proposal to remove the VAT exemption for small retail goods. Not only Vietnam but all countries in the world are also paying attention to this and they also have the same proposal. The draft VAT Law submitted to the Government has included that provision to perfect the policy for e-commerce activities" - Ms. Lan Anh said.
In recent times, with the goal of taking people and businesses as the center, subject, goal, and driving force of digital transformation, the Tax Directorate has continuously expanded the implementation of electronic tax services including: Tax declaration, tax payment, electronic tax refund ensuring level 4.0, supporting tax obligation information lookup to facilitate taxpayers in general, e-commerce taxpayers in particular in complying with tax obligations.
Regarding electronic declaration, the E-commerce Portal (https://thuongmaidientu.gdt.gov.vn) has also designed a function to support households and individuals doing business to directly declare taxes electronically without having to go directly to the tax authority.
Regarding electronic tax payment, business households and individuals can pay electronic taxes via the eTax Mobile electronic application deployed by the tax sector from December 2021.
eTax Mobile is designed and developed as a mobile application that supports taxpayers in looking up information about tax obligations and paying taxes electronically quickly and conveniently, minimizing time and costs for households and individual businesses. Data is fully, accurately and promptly accounted for.
Directorate Tax has just announced the latest version of the eTax Mobile 3.2.0 application on August 26, 2024, providing many outstanding utilities to help taxpayers operate more quickly, easily and safely. The launch of the eTax Mobile application is a step forward in tax management and payment, marking a strong transformation of the Tax sector in promoting modernization and digital transformation, creating a connection between tax authorities and taxpayers.
In particular, in order to support taxpayers doing e-commerce business to conveniently fulfill their tax obligations, in the past time, the Tax Directorate has operated the Electronic Information Portal for foreign suppliers to support foreign suppliers to be able to register for tax, declare and pay taxes directly from anywhere in the world. At the same time, the Tax sector is also researching to build an Electronic Information Portal for households and individuals doing e-commerce business, doing business on the digital platform to register for tax, declare tax and pay tax, thereby providing households and individuals doing e-commerce business with an additional convenient and easy channel to fulfill their tax obligations.
With the above solutions, the Tax Directorate hopes to contribute to building a more transparent and convenient digital society, reducing time, compliance costs as well as risks for people, businesses, especially taxpayers doing e-commerce business.
