On the Ministry of Finance's Information Portal, readers reflect that currently, many business individuals who are technology drivers are facing difficulties and confusion in determining tax declaration and payment obligations as well as handling the tax that has been deducted.
In order to answer these questions, the Tax authority provides legal bases and specific guidance for drivers to understand and properly implement tax laws.
Based on Clause 1, Clause 2, Article 11 of Decree 68/2026/ND-CP dated March 5, 2026 stipulating the responsibility for tax declaration and tax deduction for business activities on e-commerce platforms and digital platforms:
Article 11. Tax declaration and tax deduction for business activities on e-commerce platforms and digital platforms of business households and individual businesses:
1. The owner of an e-commerce platform, other digital platforms in the country or abroad with online ordering functions and payment functions is responsible for deducting, declaring, and paying the deducted tax amount for each transaction of providing goods and services of business households and individual businesses according to the provisions of Decree No. 117.2025. Decree No. 9, June 2025 of the Government regulating tax management for business activities on e-commerce platforms and digital platforms of households and individuals.
2. Business households and individuals residing with business activities on e-commerce platforms or other digital platforms that do not have the function of online ordering and payment are responsible for self-declaring and paying taxes according to the provisions of Article 8, Article 9, Article 10 of this Decree".
At the same time, based on Clause 1, Clause 2, Article 4 of Decree 117.2025. Decree-CP dated June 9, 2025 stipulates the responsibility for deduction and payment of tax on behalf of:
Article 4. Deduction and payment of tax on behalf of:
1. E-commerce platform management organizations at home and abroad subject to deduction and tax payment on behalf of (including the owner directly managing the e-commerce platform or the person authorized to manage the e-commerce platform) deduct and pay tax on behalf of the value-added tax payable according to the provisions of the value-added tax law for each transaction of providing goods and services generating revenue in the country of households and individuals doing business on e-commerce platforms".
Based on Clause 3, Article 4 of Decree 117.2025. ND-CP dated June 9, 2025 stipulates:
“3. In case business households and individual businesses have the amount of tax, late payment interest, and fines already paid or deducted and paid on behalf by organizations and individuals greater than the amount of tax, late payment interest, and fines to be paid, they shall carry out compensation, refund, refund cum budget revenue compensation according to the provisions of tax management law for the surpaid tax amount”.
Accordingly, the handling of tax money for technology drivers is implemented specifically as follows:
In case the revenue in the year is less than 1 billion VND: At the end of the year, technology drivers carry out procedures for compensation, refund, refund cum budget revenue compensation according to the provisions of tax management law for the amount of surpaid tax (the amount of tax that has been deducted and paid on behalf of by the foundation enterprises in the year).
In case revenue in the year is over 1 billion VND: After carrying out personal income tax finalization according to regulations, if there is still a surplus tax amount, the technology driver shall carry out compensation, refund, refund cum budget revenue compensation according to the provisions of tax management law for the surplus tax amount.
