Portal to support individuals doing e-commerce business
On December 19, 2024, the General Department of Taxation officially launched the "Electronic information portal for households and individuals doing business to register, declare, and pay taxes from e-commerce activities and business on digital platforms".
The address is https://canhantmdt.gdt.gov.vn/ICanhan/Request. This is a platform that supports business individuals to fulfill their tax obligations conveniently and transparently.
Tax debt lookup guide
The steps to look up tax obligations are as follows:
Log in to your account: Access the link above and log in to your account. (See details on how to create an account in the instructions on the page).
Select the search function: After successfully logging in, select "Search" and continue to select "Search for tax obligations".
View results: Click "Search", the system will display information about tax obligations that need to be performed.
Applicable objects
Information portal supports individuals and business households with income from:
E-commerce platforms such as Shopee, Lazada, Tiki...
Selling goods and services via social networks such as Facebook, Zalo...
Income from advertising on platforms like Google, YouTube...
Provide software through application markets such as CH Play, Apple Store...
Business operations on other platforms.
Taxpayer Responsibilities from 2025
According to Article 17 of the Law on Tax Administration 2019 (amended and supplemented), from January 1, 2025, taxpayers must comply with the following responsibilities:
Tax registration: Use tax code as prescribed.
Accurate tax declaration: Perform on time, completely and honestly, and be responsible before the law.
Pay taxes on time: Including taxes, fines, late payment fees.
Comply with accounting and document regulations: Accurately record transactions that generate tax obligations.
Provide timely information: Financial information, transaction value and related documents.
Implemented electronically: In locations with appropriate technological infrastructure.
Archiving related party transaction records: For individuals and organizations with related party transactions, including with related parties residing abroad.
The new portal not only enhances transparency, but also helps tax authorities effectively control revenue from digital business activities.
