Guidance for owner of e-commerce in providing information to tax authority

General Department of Taxation requested its tax branches to guide the e-commerce organizations to provide information complied with the regulations in Decree No.91/2022/ND-CP.

The Tax Authority will guide the e-commerce platform to declare and pay taxes on behalf of business individuals. Source: Internet.

General Department of Taxation said that the Government issued Decree No.91/2022/ND-CP on amendments to some articles of the Government's Decree No.126/2020/ND-CP dated October 19, 2020, elaborating the law on tax administration. Accordingly, there is a regulation on the responsibilities of organizations that own e-commerce platforms for providing information to tax authorities.

Accordingly, organizations that are established and operating under Vietnam's law and own e-commerce platforms shall provide tax authorities with complete, accurate and timely information about traders, organizations and individuals whose goods or services are entirely or partially traded on their e-commerce platforms, including sellers' names, taxpayer identification numbers, ID numbers or passport numbers, addresses, phone numbers; revenue from online orders.

For the e-commerce platform to function for online orders, besides providing general information, as mentioned above, the owner must provide information on revenue from online orders. If the e-commerce platform does not fully store the above-mentioned general information, it is still required to provide complete, accurate and timely information following the actual information stored at the e-commerce platform.

For the next period of information provision, the e-commerce platform is responsible for requesting traders, organizations and individuals to provide information so that the e-commerce platform update general information following the provisions of Decree No. 52/ 2013/ND-CP and Decree No. 85/2021/ND-CP to provide to tax authorities. If the organization that owns an e-commerce platform fails to provide information as prescribed, the tax authority shall handle administrative violations per the provisions of Article 19 of Decree No. 125/2020/ND-CP.

The provision of information is submitted electronically via the Portal of the General Department of Taxation (thuedientu.gdt.gov.vn, accessing the "Data Portal of E-commerce") following the data format specified by the General Department of Taxation in the Appendix on the components containing professional data which is received from the organization that own e-commerce platform.