In the process of implementing tax deductions, declarations, and payments on behalf of households and individuals with business activities on e-commerce platforms, the deduction organization should note the following contents:
Regarding the issuance of deduction and payment tax codes
Domestic e-commerce platform management organizations are issued a separate tax code (ten-digit tax code) by the tax authority system to declare and pay on behalf of the deducted tax and do not have to submit tax registration documents.
Receiving information from households and individuals
According to the provisions of Decree No. 117/2025/ND-CP, the responsibilities of households and individuals to provide information to organizations managing e-commerce platforms to make deductions and repayments are as follows:
- Providing complete and accurate information on tax code or personal identification number (for Vietnamese citizens); passport number or identification information issued by a competent foreign agency (for foreign citizens) and mandatory information for sellers according to the provisions of the law on e-commerce.
- Providing accurate, complete and timely information and documents related to determining tax obligations payable.
Therefore, the deduction organization requires households and individuals with business activities on the e-commerce platform managed by it to provide the above information to organize deductions to accurately determine the deduction tax obligations of that household and individual.
In case the household or individual has been granted a tax code before July 1, 2025 but the tax registration information of the household or individual does not match the information of the individual stored in the National Population Database or is incomplete, the e-commerce platform management organization shall instruct the individual to promptly change the tax registration information on the eTaxMobile application.
Notably, according to the provisions of Circular No. 86/2024/TT-BTC, from July 1, 2025, households and individuals will use personal identification numbers as tax codes. The tax authority will automatically synchronize information with the tax code and 12 digits of Citizen Identification Card (CCCD).
To avoid problems related to personal tax codes, the tax authority recommends that the deduction organization review the information of households and individuals selling goods on e-commerce platforms under its management. In case the information of 12-digit CCCD has not been updated (still using 9-digit ID card), households and individuals are required to register to change tax information to 12-digit CCCD before July 1, 2025.
Returning the tax deducted from the canceled or returned order
According to the provisions of Clause 6, Article 7 of Decree No. 117/2025/ND-CP: " full and timely payment of the deducted tax amount, payment on behalf of canceled or returned orders".
Accordingly, in case during the tax declaration period, households and individuals with tax deductions arising from canceled orders or refunded higher than the tax deductions of orders arising during the period. After implementing the deduction of the tax amount of the canceled order, return it to the tax amount deducted from the order arising in the tax declaration period, the deduction organization will return the difference to the household or individual who is deducted.
The tax authority's application system will provide information on the deducted tax amount, paid to the State Budget (NSNN) in the individual's electronic tax transaction account (on the eTax Mobile application). The organization managing the e-commerce platform guides households and individuals to install, use, and look up information on the deductible tax number, which has been paid to the State budget on the eTaxMobile application to track their tax obligations.
