The Decree stipulates that the subjects of application include organizations that are managers of e-commerce trading floors; organizations that are managers of digital platforms with payment functions and organizations with other digital economic activities subject to deduction and payment of taxes on their behalf.
Households, individuals residing and individuals not residing with business activities on e-commerce platforms, digital platforms; tax management agencies and related organizations and individuals.
According to the decree, organizations managing e-commerce platforms must declare the amount of tax deducted monthly.
For transactions that are canceled or returned, the e-commerce platform management organization shall offset the deducted and paid tax amount for canceled transactions or return goods with the tax amount to be deducted and paid on behalf of transactions selling goods and providing services.
The tax paid on behalf of the e-commerce platform management organization is determined by the total tax of transactions selling goods and providing services after offset with the total tax for transactions that are canceled or returned by households and individuals (if any).
The Decree stipulates that households and individuals residing in e-commerce platforms are responsible for declaring and paying special consumption tax, environmental protection tax, resource tax and other revenues that must be paid to the state budget by tax authorities in accordance with the provisions of the law on tax, the law on tax management and other relevant laws.
Households and individuals with business activities on e-commerce platforms are responsible for providing complete and accurate information on tax codes or personal identification numbers (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 for e-commerce platform management organizations.
Providing accurate, complete and timely information and documents related to determining tax obligations to be paid to organizations managing e-commerce platforms subject to deduction, tax payment on behalf of and responsible for tax obligations according to regulations.
Households and individuals who have been organized to manage e-commerce platforms that deduct, declare, or pay on behalf of value added tax and personal income tax as prescribed in this Decree shall not have to declare or pay value added tax or personal income tax for business activities on e-commerce platforms that have been deducted or paid on behalf of tax.
This Decree takes effect from July 1.
