From today, YouTube, Google, Facebook… pay taxes online in Vietnam
This morning, March 21, the General Department of Taxation officially announced and operated the Electronic Portal for overseas suppliers (Etaxvn.gdt.gov.vn) and announced the deployment of the Electronic Tax Application for devices. eTax Mobile mobile device.
The General Department of Taxation said that the official operation of the Portal for overseas suppliers and the eTax Mobile application not only aims at effective tax management but also facilitates the development of tax services. e-commerce activities. At the same time, create a level playing field between traditional business and e-commerce business, between domestic business activities and cross-border business activities.
“For the Large Corporate Tax Department, in addition to 64 foreign suppliers that the Department needs to support in declaration, it is recommended to continue reviewing to promptly support 3 other foreign suppliers who need to declare declaration. Directly through the Portal For transactions of suppliers who have not yet declared through the portal, it is necessary to closely coordinate with the Department of Taxation of Small Business Individuals, the Department of Declaration and the tax authorities provided to deduct tax at source for Vietnamese organizations and individuals that pay income,” said General Director of Taxation Cao Anh Tuan.
Announcement Ceremony of Electronic Portal for Foreign Suppliers and Etax-Mobile Electronic Tax Application
After the portal for overseas suppliers is put into operation, all transactions from registration, declaration, tax payment, etc. are carried out online through the portal and other forms of payment. Overseas suppliers are not required to submit hard copies of documents to the Vietnamese tax authorities.
“When registering for electronic tax transactions, overseas suppliers shall register for electronic tax transactions together with tax registration for the first time through the portal. At the same time, conditions must be met to be able to do this. ability to access and use the internet, have an email address to deal with the tax authority directly,” noted a representative of the Large Corporate Tax Department.
Procedures are authenticated by electronic transaction authentication codes. The code will be sent to the email that the overseas supplier registered with the Vietnamese tax authority when making the first tax registration and registering to change information (if any).
At the same time, overseas suppliers are only allowed to register 1 official email address to receive all notifications in the process of making transactions with the tax authorities directly managing them.
After successfully completing the tax registration procedure for the first time, the portal sends information about the electronic transaction account and tax identification number to the registered taxpayer’s email address to carry out the procedures. about taxes on the portal.
Tax identification numbers for overseas suppliers directly or authorized to register, declare and pay tax shall comply with the provisions of Circular No. 105/2020/TT-BTC dated December 3, 2020 of The Ministry of Finance provides guidance on tax registration.
Revenue subject to value added tax and corporate income tax is the revenue received by foreign suppliers.
The tax payable includes value-added tax and corporate income tax as a percentage of the revenue received by the foreign supplier.
Tax rates of some groups of goods and services
If the supplier is located in a foreign country in a country or territory that has signed a tax agreement with Vietnam, he/she may carry out procedures for tax exemption or reduction under the Agreement on avoidance of double taxation as prescribed.
Regarding the form of tax payment, for overseas suppliers, after receiving the identification code of the payable amount to the state budget, notified by the General Department of Taxation.
The overseas supplier shall pay tax in a freely convertible foreign currency to the state budget revenue account. In which, make sure to write the correct identification code of the amount payable to the state budget sent by the General Department of Taxation. Taxpayers who declare tax in any foreign currency shall pay tax in that freely convertible foreign currency.
80/2021/TT-BTC of the Ministry of Finance clearly stipulates organizations and individuals involved in tax administration for e-commerce and digital-based business activities. and other services provided by overseas suppliers without permanent establishments in Vietnam, including the following:
– Firstly, an overseas supplier without a permanent establishment in Vietnam conducting e-commerce, digital-based business and other services with organizations and individuals in Vietnam. .
– Second, organizations and individuals in Vietnam purchase goods and services from overseas suppliers.
– Third, tax agents operating under Vietnamese law are authorized by overseas suppliers to perform tax registration, tax declaration and tax payment in Vietnam.
– Fourth, commercial banks, payment intermediary service providers and other organizations and individuals have rights and obligations related to e-commerce and digital-based business activities. and other services of overseas suppliers.
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