For households and individuals doing business on e-commerce platforms, the deduction organization shall submit tax declarations and submit tax declarations electronically via the Administrative Procedure Information System Portal as follows:
Step 1: Organize the deduction to log in to the Administrative Procedure Information System Portal according to the account and password issued by the tax authority.
Step 2: Select administrative procedures related to deduction and payment on behalf of households and individuals with e-commerce business activities.
Step 3: Select the icon at the "Support documents" column
Step 4: Organize the deduction to submit tax declaration documents according to the above methods
Step 5: Organize the deduction to receive notices of receipt and notices of acceptance of tax declaration documents via email and via the Administrative Procedure Information System Portal.
The deduction organization submits the tax declaration file to the tax authority directly managing the deduction organization.
Regarding the deadline for submitting tax declarations, the deduction organization shall submit tax declarations monthly, the deadline for submitting tax declarations is no later than the 20th of the month following the month of tax obligations.
In case the last day of the tax declaration deadline coincides with the prescribed holiday, the last day of the deadline shall be counted as the working day immediately following that holiday.
