The General Department of Taxation (GDT) has implemented many solutions to enhance tax management for domestic e-commerce activities.

Accordingly, the tax authorities have divided e-commerce activities into eight groups.

These includes e-commerce trading floor platforms; e-commerce website/application; social media platforms; transportation and delivery platforms; agent platforms; subscription platforms; advertising platforms; and application store platforms.

In addition, the tax authorities also classify taxpayers participating in e-commerce activities into two main groups.

Specifically, one group is organisations and individuals providing domestic goods and services through e-commerce trading floors, social networks.

The other group includes foreign suppliers without a permanent establishment in Việt Nam engaging in e-commerce activities, operating on digital platforms with organisations and individuals in Việt Nam; Vietnamese organisations and individuals earning income from posting products, digital content on foreign platforms; organisations and individuals providing cross-border goods and services through e-commerce trading floors and other platforms.

Tax administration data shows that revenue from e-commerce business activities amounted to VNĐ3.1 quadrillion (US$130.57 billion) in 2022, with taxes paid totalling VNĐ83 trillion.

Mai Sơn, deputy director of the General Department of Taxation, said that to effectively manage taxes on e-commerce activities, tax policies and specialised legal policies needed to be consolidated, amended and supplemented to cover the entire e-commerce activities.

At the same time, policies must create favourable conditions for declaring, paying taxes, and using electronic invoices. — VNS