{"id":3419,"date":"2025-08-14T09:11:45","date_gmt":"2025-08-14T02:11:45","guid":{"rendered":"https:\/\/wtcconnect.net\/?p=3419"},"modified":"2025-08-14T10:05:19","modified_gmt":"2025-08-14T03:05:19","slug":"e-commerce-tax-handbook-series-supporting-online-business-compliance","status":"publish","type":"post","link":"https:\/\/wtcconnect.net\/en\/e-commerce-tax-handbook-series-supporting-online-business-compliance\/","title":{"rendered":"E-COMMERCE TAX HANDBOOK SERIES SUPPORTING ONLINE BUSINESS COMPLIANCE"},"content":{"rendered":"<p style=\"text-align: justify;\" data-start=\"88\" data-end=\"474\"><span style=\"font-size: 14pt;\">E-commerce taxation is receiving increasing attention in online business management. To help business households, individuals, and organizations on e-commerce platforms fulfill their tax obligations in compliance with the law, the Tax Department has issued four operational handbooks under Government Decree No. 117\/2025\/N\u0110-CP on tax administration for e-commerce business activities.<\/span><\/p>\n<p style=\"text-align: justify;\" data-start=\"476\" data-end=\"725\"><span style=\"font-size: 14pt;\">This handbook series not only clarifies legal provisions but also simplifies administrative procedures, enhances transparency, and supports taxpayers in conveniently fulfilling their Value-Added Tax (VAT) and Personal Income Tax (PIT) obligations.<\/span><\/p>\n<p style=\"text-align: justify;\" data-start=\"727\" data-end=\"873\"><a href=\"https:\/\/wtcconnect.net\/danh-muc-tai-lieu\/tai-lieu\/\"><strong><span style=\"font-size: 14pt;\">Handbook 1: E-commerce Platform Management Organizations<\/span><\/strong><\/a><\/p>\n<p style=\"text-align: justify;\" data-start=\"727\" data-end=\"873\"><span style=\"font-size: 14pt;\">Provides detailed guidance for domestic e-commerce platform operators, including:<\/span><\/p>\n<ul style=\"text-align: justify;\" data-start=\"874\" data-end=\"1085\">\n<li data-start=\"874\" data-end=\"971\">\n<p data-start=\"876\" data-end=\"971\"><span style=\"font-size: 14pt;\">Obligations to declare, withhold, and pay taxes on behalf of business households\/individuals.<\/span><\/p>\n<\/li>\n<li data-start=\"972\" data-end=\"1045\">\n<p data-start=\"974\" data-end=\"1045\"><span style=\"font-size: 14pt;\">Methods to determine revenue, tax rates, and the time of withholding.<\/span><\/p>\n<\/li>\n<li data-start=\"1046\" data-end=\"1085\">\n<p data-start=\"1048\" data-end=\"1085\"><span style=\"font-size: 14pt;\">Procedures to comply with tax laws.<\/span><\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"1087\" data-end=\"1297\"><a href=\"https:\/\/wtcconnect.net\/danh-muc-tai-lieu\/tai-lieu\/\"><strong><span style=\"font-size: 14pt;\">Handbook 2: Digital Platform Operators and Foreign Organizations<\/span><\/strong><\/a><\/p>\n<p style=\"text-align: justify;\" data-start=\"1087\" data-end=\"1297\"><span style=\"font-size: 14pt;\">Applies to both domestic and foreign digital platforms with payment functions or other digital economic activities. Key contents include:<\/span><\/p>\n<ul style=\"text-align: justify;\" data-start=\"1298\" data-end=\"1514\">\n<li data-start=\"1298\" data-end=\"1361\">\n<p data-start=\"1300\" data-end=\"1361\"><span style=\"font-size: 14pt;\">How to withhold and pay VAT and PIT on behalf of taxpayers.<\/span><\/p>\n<\/li>\n<li data-start=\"1362\" data-end=\"1443\">\n<p data-start=\"1364\" data-end=\"1443\"><span style=\"font-size: 14pt;\">Step-by-step process from identifying tax obligations to completing e-filing.<\/span><\/p>\n<\/li>\n<li data-start=\"1444\" data-end=\"1514\">\n<p data-start=\"1446\" data-end=\"1514\"><span style=\"font-size: 14pt;\">Ensuring alignment between international and domestic regulations.<\/span><\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"1516\" data-end=\"1745\"><a href=\"https:\/\/wtcconnect.net\/danh-muc-tai-lieu\/tai-lieu\/\"><strong><span style=\"font-size: 14pt;\">Handbook 3: Resident Households\/Individuals Operating on Platforms Without Payment Functions<\/span><\/strong><\/a><\/p>\n<p style=\"text-align: justify;\" data-start=\"1516\" data-end=\"1745\"><span style=\"font-size: 14pt;\">Guidance for resident households\/individuals in Vietnam doing business on e-commerce platforms without direct payment functions:<\/span><\/p>\n<ul style=\"text-align: justify;\" data-start=\"1746\" data-end=\"1967\">\n<li data-start=\"1746\" data-end=\"1825\">\n<p data-start=\"1748\" data-end=\"1825\"><span style=\"font-size: 14pt;\">Tax registration using the forms prescribed in Circular No. 86\/2024\/TT-BTC.<\/span><\/p>\n<\/li>\n<li data-start=\"1826\" data-end=\"1892\">\n<p data-start=\"1828\" data-end=\"1892\"><span style=\"font-size: 14pt;\">Tax declaration and payment via the Tax Department\u2019s e-portal.<\/span><\/p>\n<\/li>\n<li data-start=\"1893\" data-end=\"1967\">\n<p data-start=\"1895\" data-end=\"1967\"><span style=\"font-size: 14pt;\">Simplified procedures enabling taxpayers to take a proactive approach.<\/span><\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"1969\" data-end=\"2077\"><a href=\"https:\/\/wtcconnect.net\/danh-muc-tai-lieu\/tai-lieu\/\"><strong><span style=\"font-size: 14pt;\">Handbook 4: Non-resident Individuals and Resident Individuals with Revenue in Vietnam<\/span><\/strong><\/a><\/p>\n<p style=\"text-align: justify;\" data-start=\"1969\" data-end=\"2077\"><strong><span style=\"font-size: 14pt;\">Applicable to:<\/span><\/strong><\/p>\n<ul style=\"text-align: justify;\" data-start=\"2078\" data-end=\"2241\">\n<li data-start=\"2078\" data-end=\"2166\">\n<p data-start=\"2080\" data-end=\"2166\"><span style=\"font-size: 14pt;\">Non-resident individuals earning income from goods and services consumed in Vietnam.<\/span><\/p>\n<\/li>\n<li data-start=\"2167\" data-end=\"2241\">\n<p data-start=\"2169\" data-end=\"2241\"><span style=\"font-size: 14pt;\">Resident individuals operating on platforms without payment functions.<\/span><\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"2243\" data-end=\"2267\"><strong><span style=\"font-size: 14pt;\">The handbook provides:<\/span><\/strong><\/p>\n<ul style=\"text-align: justify;\" data-start=\"2268\" data-end=\"2438\">\n<li data-start=\"2268\" data-end=\"2347\">\n<p data-start=\"2270\" data-end=\"2347\"><span style=\"font-size: 14pt;\">Principles for declaring and paying VAT and PIT as a percentage of revenue.<\/span><\/p>\n<\/li>\n<li data-start=\"2348\" data-end=\"2438\">\n<p data-start=\"2350\" data-end=\"2438\"><span style=\"font-size: 14pt;\">Fully digital procedures for tax code registration, e-declaration, and online payment.<\/span><\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"2440\" data-end=\"2482\"><strong><span style=\"font-size: 14pt;\">3. Benefits for E-commerce Taxpayers<\/span><\/strong><\/p>\n<ul style=\"text-align: justify;\" data-start=\"2483\" data-end=\"2957\">\n<li data-start=\"2483\" data-end=\"2588\">\n<p data-start=\"2485\" data-end=\"2588\"><span style=\"font-size: 14pt;\">Transparency and clarity: Clear, specific content helps prevent misinterpretation of regulations.<\/span><\/p>\n<\/li>\n<li data-start=\"2589\" data-end=\"2669\">\n<p data-start=\"2591\" data-end=\"2669\"><span style=\"font-size: 14pt;\">Time savings: Streamlined administrative procedures with full e-support.<\/span><\/p>\n<\/li>\n<li data-start=\"2670\" data-end=\"2816\">\n<p data-start=\"2672\" data-end=\"2816\"><span style=\"font-size: 14pt;\">Encouraging voluntary compliance: Assists households, individuals, and organizations in fulfilling tax obligations accurately and on time.<\/span><\/p>\n<\/li>\n<li data-start=\"2817\" data-end=\"2957\">\n<p data-start=\"2819\" data-end=\"2957\"><span style=\"font-size: 14pt;\">Business-friendly approach: Demonstrates the tax authority\u2019s commitment to supporting the sustainable growth of the digital economy.<\/span><\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"2959\" data-end=\"3270\"><span style=\"font-size: 14pt;\">The issuance of these four operational handbooks under Decree No. 117\/2025\/N\u0110-CP marks an important step forward in e-commerce tax administration. This handbook series serves not only as an effective legal enforcement tool but also as a practical support solution for all business entities in the digital era.<\/span><\/p>\n<p style=\"text-align: justify;\" data-start=\"3272\" data-end=\"3456\"><span style=\"font-size: 14pt;\">E-commerce taxpayers are encouraged to regularly update and apply the guidance provided in these handbooks to ensure compliance and maximize the benefits of electronic tax processes.<\/span><\/p>\n<p style=\"text-align: justify;\" data-start=\"3458\" data-end=\"3490\" data-is-last-node=\"\" data-is-only-node=\"\"><span style=\"font-size: 14pt;\">Source: <a href=\"https:\/\/nhadautu.vn\/4-so-tay-huong-dan-nguoi-nop-thue-thuong-mai-dien-tu-d98323.html\" rel=\"noopener\">Nha Dau Tu<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>E-commerce taxation is receiving increasing attention in online business management. To help business households, individuals, and organizations on e-commerce platforms fulfill their tax obligations in compliance with the law, the Tax Department has issued four operational handbooks under Government Decree No. 117\/2025\/N\u0110-CP on tax administration for e-commerce business activities. This handbook series not only clarifies [&hellip;]<\/p>\n","protected":false},"author":114,"featured_media":3431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"rank_math_lock_modified_date":false,"footnotes":""},"categories":[169],"tags":[],"class_list":["post-3419","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/wtcconnect.net\/en\/wp-json\/wp\/v2\/posts\/3419","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wtcconnect.net\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wtcconnect.net\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wtcconnect.net\/en\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"https:\/\/wtcconnect.net\/en\/wp-json\/wp\/v2\/comments?post=3419"}],"version-history":[{"count":2,"href":"https:\/\/wtcconnect.net\/en\/wp-json\/wp\/v2\/posts\/3419\/revisions"}],"predecessor-version":[{"id":3427,"href":"https:\/\/wtcconnect.net\/en\/wp-json\/wp\/v2\/posts\/3419\/revisions\/3427"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wtcconnect.net\/en\/wp-json\/wp\/v2\/media\/3431"}],"wp:attachment":[{"href":"https:\/\/wtcconnect.net\/en\/wp-json\/wp\/v2\/media?parent=3419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wtcconnect.net\/en\/wp-json\/wp\/v2\/categories?post=3419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wtcconnect.net\/en\/wp-json\/wp\/v2\/tags?post=3419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}