Regarding the responsibility of providing seller information of e-commerce platforms according to Circular 40 recently issued, the General Department of Taxation has just announced a specific implementation roadmap.
Accordingly, instead of officially applying it from August 1 as previously prescribed, the agency said it would survey some e-commerce floors from now until August 1 to develop data standards and collect opinions. ants the floor.
From August 1 to October 1, 2021, the General Department of Taxation will synthesize feedback, thereby completing and submitting to competent authorities for promulgation of data connection standards.
From October 1, 2021 to before January 1, 2022, the General Department of Taxation and E-commerce trading floors will upgrade the application to ensure the connection of information according to the standard format by electronic means.
Then, from January 1, 2022 onwards, e-commerce floors will connect information with tax authorities according to data standards by electronic means.
If the Vietnam E-commerce Association (Vecom) and e-commerce trading floors have different opinions on the above roadmap, they can send specific proposals to the Tax Administration Department for small and medium enterprises, business households, individuals under the General Department of Taxation before July 3.
According to Ms. Nguyen Thi Lan Anh, Director of Tax Administration Department for small and medium-sized enterprises, business households and individuals, General Department of Taxation, in the past, managing tax collection by the old method took a lot of effort and time. tax authorities and taxpayers.
The implementation of solutions through the e-commerce trading floor to declare and pay taxes instead, will optimize tax management, reform administrative procedures, reduce declaration clues, create favorable conditions for taxpayers. tax.
In particular, the cases of farmers directly engaged in agricultural production, when directly selling agricultural products through the floor, will enjoy preferential tax exemption policies as prescribed.
Business individuals with a turnover of 100 million VND/year or less are eligible for tax exemption. At the end of the year, this individual determines his/her own revenue in the year and is requested to process the refund or offset against the payable amount arising in the following period in accordance with the law on tax administration.
“The tax authority implements electronic tax management for individuals, to meet the electronic tax declaration, payment and refund, creating favorable conditions for business individuals when performing tax obligations through the exchange. E-commerce”, Ms. Anh said.
However, many e-commerce floors and experts believe that the tax industry forces the floors to bear more responsibility for declaring and paying taxes on behalf of sellers, which will be very difficult and difficult to implement, creating more pressure in the operation of businesses. floors. Because to fulfill the requirements of the tax industry, e-commerce floors must have high human resources and large numbers.
“Currently, our floor alone has hundreds of thousands of large and small business units, along with many payment methods. Therefore, we hope to receive more specific guidance from the tax industry, or provide an effective tax investigation tool. Thereby reducing the pressure on businesses and avoiding tax losses, “- a representative of an e-commerce floor stated.
Many major e-commerce floors in the world are paying taxes instead
Since 2018, the tax authorities of developed countries such as the UK, US, Australia and Germany have implemented measures to collect sales tax through electronic exchanges. When a buyer makes a purchase from a seller in a foreign country, the transaction must be taxable in the place of consumption (where the buyer lives).
However, sellers do not always determine the amount of tax they must pay for each country they sell to. Accordingly, countries have enacted laws requiring e-commerce platforms to be obliged to determine the tax liability of sellers and collect them and then submit them to the tax authorities.
Currently, the largest e-commerce platforms in the world such as eBay, Amazon, Bestbuy… are all performing the obligation to calculate sales tax (or value added tax) for each order, then pay it to the bank. book on behalf of the seller on its floor.