Legal Regulations for E-commerce Platform Management

According to Decree No. 52/2013/ND-CP and Decree No. 85/2021/ND-CP, e-commerce platform operations in Vietnam must be licensed and subject to the management of the Ministry of Industry and Trade. Additionally, the Law on Tax Administration and Circular No. 80/2021/TT-BTC clearly stipulate the responsibilities of e-commerce platform operators in tax registration, self-assessment, declaration, and payment.

Tax Management for Cross-border E-commerce Platforms

For cross-border e-commerce platforms, especially newly emerging platforms like Temu, the General Department of Taxation has established specific regulations:

• Tax registration: Cross-border e-commerce platforms must register for taxes in Vietnam and be issued a tax code.
• Tax declaration and payment: E-commerce platforms must self-declare and pay taxes in accordance with the law.
• Inspection and violation handling: Tax authorities will conduct audits, data reconciliation, and strictly handle cases of incorrect declarations or tax evasion.

Case of Temu Platform

The Temu e-commerce platform has registered for taxes in Vietnam on September 4, 2024, and will start filing tax returns from the third quarter of 2024. The General Department of Taxation will closely monitor the operations of the Temu platform and ensure that it fully complies with its tax obligations.

Efforts of the General Department of Taxation

To effectively manage the tax operations of cross-border e-commerce platforms, the General Department of Taxation has been:

• Improving the legal framework: Researching and proposing the enactment of legal documents suitable for practical implementation. 
• Building information systems: Developing information systems to manage and monitor the operations of e-commerce platforms.
• Strengthening international cooperation: Cooperating with other countries to exchange information and experiences.
• Promoting and supporting businesses: Promoting tax policies and supporting businesses in fulfilling their tax obligations.

Conclusion

The General Department of Taxation affirms its commitment to strengthening tax management of e-commerce platforms, ensuring accurate, full, and equitable tax collection. At the same time, the General Department of Taxation also facilitates businesses, especially those operating in the e-commerce sector, to develop their businesses in Vietnam.