On July 20, the Government Department of Information and Communications coordinated with the Tax Department (Ministry of Finance) and a number of units to organize the Workshop "Important regulations when implementing new tax policies - Taxes and electronic invoices in e-commerce and multi-channel sales".
At the workshop, Director of the Tax Department Mai Xuan Thanh said that in the coming time, the tax industry has and will focus on promoting administrative procedure reform, cutting and strongly simplifying tax procedures.
Each process, each procedure must continue to be reviewed from the perspective of the performer, ensuring clarity, easy understanding, easy access and easy implementation; minimizing compliance time and costs for people and businesses.
Mr. Mai Xuan Thanh emphasized the need to further improve the spirit and quality of service to taxpayers. Tax authorities at all levels must be ready to listen, share and provide timely and effective support for legitimate difficulties and obstacles of taxpayers. Do not let taxpayers lack information, not know how to implement or not know where to find guidance and support.
The tax sector will continue to upgrade electronic tax service application platforms, strengthen inter-connection, share data with relevant agencies and organizations, and gradually automate registration, declaration, tax payment and related procedures.
The overarching goal is to apply data and technology to proactively identify and warn early and remotely, remind and support taxpayers to prevent errors, thereby providing maximum support for taxpayers to voluntarily comply with the law.
Strengthen inspection and supervision, resolutely prevent and strictly handle harassment, negativity, and harassment of people and businesses in the process of performing official duties.
Ms. Nguyen Thi Lan Anh - Head of the Legal Department (Tax Department) said that the point to note when doing business through e-commerce exchanges or social networks or multi-channels is similar to traditional business.
That is, revenue and tax obligations are still determined based on the subject, who is the business owner and what is the nature of business operations, what is the type of income and how much actual revenue is generated.
We do business through many channels, so we still have to determine the nature of business operations, total revenue, to declare and pay taxes in accordance with legal regulations," the Head of the Legal Department informed.
Also according to Ms. Nguyen Thi Lan Anh, business households or individuals doing business on e-commerce platforms must clarify the scope of income from e-commerce activities based on digital platforms and similar business activities.
KOLs/KOCs/affiliates/freelancers or digital information content creators... are commonly referred to in the market, but still have to determine the revenue level, based on contracts or rights and obligations of the parties/organization methods to determine whether the revenue is from business activities or income from salaries and wages.
If a person independently starts a business and provides all services, their business organization is registered for business, has a business license, then it is a service activity. But if this activity is through another organization/other individual, then it may be a labor contract, salary.
