E-Commerce Tax In HCMC: Over 19,200 Business Households Fined A Total Of 151 Billion VND

Ho Chi Minh City: Tens Of Thousands Of Online Business Households And Individuals Subject To Hundreds Of Billions In Tax Penalties In Q1/2025

Tax management efforts for e-commerce (TMĐT) activities in Ho Chi Minh City are being intensified by the authorities. According to information from Regional Tax Department II, the results of inspection/examination and violation handling in Q1 2025 have recorded very large numbers, showing resolve in ensuring tax law compliance in the digital business environment.

Results Of Inspection/Examination Of Business Households, Online Individuals, And Businesses

As of the end of Q1/2025, Regional Tax Department II has conducted data review, exploitation, and carried out widespread inspection/examination:

• The unit inspected 560,898 organizations, business households, and individuals involved in e-commerce. As a result, 19,208 business households were found to have violated tax regulations, leading to total tax arrears and penalties amounting to 151 billion VND.
• The tax authority also reviewed and inspected 4,793 businesses (DN) on 6 major e-commerce platforms, accounting for 33.61% of the total 14,259 managed businesses. The total tax arrears and violation handling from these businesses amount to 3.49 billion VND.
• Notably, through reviewing 565 individuals (accounting for 11.01% of the total 5,133 tax codes) who had not yet registered e-commerce business activities, the unit collected tax arrears and handled violations totaling 2.1 billion VND.

Specialized E-Commerce Inspection/Examination And Handling Of Typical Cases

In the process of conducting specialized e-commerce inspections/examinations for businesses, business households, and individuals engaged in these activities, cumulatively until March 2025, Regional Tax Department II has processed 457 organizations, business households, and individuals. The total tax arrears and penalties through inspection and examination work amount to 58.5 billion VND. Specifically:

• There were 36 businesses with total tax arrears and penalties of 27.3 billion VND.
• There were 421 business households and individuals subject to tax arrears and penalties of 31.2 billion VND.

Separately in March 2025, the tax authority processed 75 organizations, business households, and individuals with total tax arrears and penalties of 13 billion VND.

Strengthening Tax Management For Kols (Influencers)

Regional Tax Department II also pays special attention to tax management for individuals with income from e-commerce activities and digital platforms. The unit invited 17 individuals who are celebrities, influencers (KOLs) with income from e-commerce, salaries, and wages from multiple payers who had not fully declared, finalized, or paid their taxes.

The total tax arrears collected from this group amount to 11.421 billion VND, along with 3.566 billion VND in late payment fees and penalties. Currently, 6 cases have been proposed for transfer to the tax teams where the individuals reside for further processing according to regulations. The tax authority will continue to review and cross-reference the remaining cases.

Positive Records From The E-Commerce Tax Declaration Portal

Regarding tools supporting tax declaration and payment, the Electronic Information Portal for business households and individuals operating on digital platforms has recorded promising initial results. As of April 3, 2025, within the management area of Regional Tax Department II, 22,353 business households and individuals in this category have registered, declared, and paid tax via the Portal with a tax code ending in 888. This figure accounts for 32.2% of the national total. The total number of declarations generated is 38,725, corresponding to over 102 billion VND in tax paid.

Action Plan To Continue Tightening E-Commerce Tax Management

In the coming time, Regional Tax Department II affirms it will continue to strongly promote e-commerce tax management:

• Continue reviewing and inspecting organizations and individuals engaged in e-commerce with revenue over 100 million VND from data provided by 6 major e-commerce platforms.
• Continue conducting tax inspections for KOLs with income from e-commerce activities, salaries, and wages from multiple payers who have not fully declared, finalized, or paid their taxes.
• Proactively coordinate with commercial banks in the area to verify account information of domestic individuals providing cross-border services who receive money or generate revenue from foreign entities (such as Google, Apple, Youtube, Facebook, Netflix, Spotify AB…).

These actions show that the tax authority is increasingly improving its tools and methods to effectively manage revenue from business activities on digital platforms, ensuring fairness and transparency in tax obligations for all market participants.