Previously, e-commerce floors had to manually provide tax authorities with information such as paper copies, excel files sent via email, forms sent via USB – many tax authorities request the same information.

In order to solve difficulties in e-commerce exchanges in providing information, the General Department of Taxation officially operates an e-commerce portal to obtain information from e-commerce trading venues from December 15, 2022. This is a central receiving channel for organizing a data hub for the entire industry for tax departments, tax sub-departments and specialist departments to carry out tax administration operations in accordance with the regulations.

EXPORTS MUST PROVIDE REVENUE INFORMATION

According to the General Department of Taxation, as of February 6, there were 258 e-commerce trading floors providing information on the e-commerce portal with detailed information about 14,883 organizations and 53,212 registered individuals selling on the e-commerce trading floor .

The fact that e-commerce floors must provide information to the tax authorities is set out in Decree n. 91/2022/ND-CP of October 30, 2022 amending and supplementing some articles of Decree n. 126/2020/ND- CP prescribed by the Government of October 19, 2020, which contains a number of articles of the Tax Administration Act.

In particular, regulations on the responsibility of the organization as the owner of the e-commerce floor must provide information to the tax authority electronically through the portal of the Central Tax Office on a quarterly basis.

The provision of information according to the provisions of Decree No. 91/2022/ND-CP will come into force from the information provision period of the fourth quarter of 2022, no later than January 31, 2023. For information provision periods of the following quarters, the deadline is the last day of the first month of the following quarter.

Regarding the content of the provision of information, the organization that owns the e-commerce trading floor is responsible for the complete, accurate general information of the merchants, organizations and individuals doing business on the e-commerce platform and provide timely -Commerce platform contains: seller name, tax number or personal identification number or ID card or citizen card or passport, address, contact phone number.

If the e-commerce trading floor does not fully store the above general information, it is still necessary to provide complete, accurate and timely information in accordance with the information actually stored on the trading floor.

For the next information provision period, the e-commerce trading floor is responsible for requesting merchants, organizations and individuals to supplement in order for the e-commerce trading floor to update general information according to the regulations in Decree No. 52/2013/ND -CP and Decree No. 85/2021/ND-CP to provide tax authorities according to the regulations.

In case the organization that owns the e-commerce platform does not provide the required information, the tax authority will deal with administrative violations in accordance with the provisions of Article 19 of Decree No. 125/2020/ND-CP.

EXPORTS MAY DECLARE TAXES AT SELLER’S RESPONSIBILITY

The General Department of Taxation recognizes that this regulation has created favorable conditions for organizations that own e-commerce marketplaces when providing information to tax authorities, such as and businesses at the heart of digital transformation. At the same time, once the portal has been put into operation, it is intended to successively combat tax losses in the area of ​​e-commerce.

The portal is able to regularly and continuously receive large-scale information from e-commerce marketplaces through a modern and integrated information technology system.

The information collected from the exchanges is used to build a central database for the tax administration by risk to ensure information security in accordance with the law.

The General Tax Department e-commerce portal supports 3 main functions.

The first, Assistance in providing information, exchanges only need to log into this function to receive information according to the regulations. When you log into this feature, the screen interface will show all the instructions to ensure the floors are filled with practical information.

Monday, Support of tax returns on behalf of entrepreneurs through the floor.

This feature allows the owner of an e-commerce trading floor to declare on behalf of people trading through the floor, in accordance with civil law.

Tax rate applied to the turnover according to the regulations in force for entrepreneurs, such as distributors, supply of goods: VAT rate is 1%, income tax rate is 1%, is 0.5%…

Tuesday, Support personal tax returns directly in the portal.

Private individuals and business households on the e-commerce floor can declare the tax directly at the gate. The sales tax rates according to the current regulations for entrepreneurs apply.