Proposed amendments to e-co妹妹erce tax declaration and payment
HÀ NỘI — The Ministry of Finance is seeking co妹妹ents on a new draft decree that provides amendments to Decree No 一 二 六 on tax administration and Decree No 一 二 三 on invoices.
According to the new draft, e-co妹妹erce platform owners must declare and pay tax on behalf of individual sellers for goods and services sold on their platform online.
For goods and services not sold online, the owner must declare and pay tax on behalf of individual sellers, under their authorisation.
The owner is also required to disclose information to tax authorities of traders, organisations and individuals, who have made transactions on their platform.
The information includes the sellers’ names, tax codes, IDs, addresses, phone numbers, and sales revenues of goods and services sold online.
Information disclosure shall be made quarterly via electronic means in accordance with regulations on electronic tax transactions, or via direct connections if the connections meet technical standards set by the General Department of Taxation.
People can make their co妹妹ents on the draft via the ministry's online portal. — VNS
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