Strictly handle tax ‘dodging’ behavior of cross-border platforms

The General Department of Taxation requested the Department of Taxation to implement solutions to increase the efficiency of tax administration and prevent tax loss for e-commerce activities.

According to the General Department of Taxation Portal, Tax Departments review, classify, monitor and regularly update information about companies conducting business activities and generating income from business forms under the General Department of Taxation. e-commerce sector.

Specifically, businesses that collect from foreign organizations (such as Google, Facebook, Apple, Amazon…); business enterprises, online sales; businesses operating online house rental through applications (Booking.com, Agoda…); enterprises organize and operate e-commerce trading floors (such as Sendo, Lazada, Shoppe…), operate payment intermediary applications (such as Vnpay, Airpay, Napas…), transport intermediaries (such as Grab, Now, Baemin…).

Tax authorities coordinate with banks and financial companies to collect cash flow data of Facebook, Google, and Youtube. Illustration

Tax Departments have strengthened coordination with banks, financial companies, and payment intermediary service providers to collect business information, income, transaction cash flow data through the accounts of the taxpayers. domestic organizations with foreign companies owning and operating online platforms such as (Facebook, Google, Youtube…).

Review and compare data information of businesses that have e-commerce business activities, participate in content creation on online platforms, generate income from foreign organizations with tax management information to promptly identify cases where there is an obligation to declare and pay tax but have not yet made tax registration, declared and paid tax as prescribed.

Additional cases of inspection and examination of organizations in Vietnam that are involved in e-commerce business activities, transactions, cooperation and use of advertising services on online platforms provided by foreign units. grant.

Tax Departments step up inspection to review the status of foreign contractor tax declaration and payment and collect information about foreign companies and corporations that are providing current forms of cross-border advertising. . Strictly handle cases of deliberate fraud, tax evasion, failure to declare and pay tax as prescribed, transfer to police agencies for investigation, verification and handling in accordance with law.

In order to prevent transactions on international payment gateways (including those related to Paypal) that are inconsistent with the provisions of Vietnamese law, the State Bank of Vietnam has requested Vietnamese card issuers to , Representative offices of international card organizations in Vietnam coordinate, exchange and research measures to identify Paypal-related transactions to ensure compliance with Vietnamese laws, with the goal of managing and provided in accordance with the law to the authorities.

The General Department of Taxation proposed that the Tax Departments continue to strengthen the review and coordination with relevant authorities in detecting acts of improper tax declaration and payment and acts of tax evasion. , tax fraud related to transactions on international payment gateways in general and Paypal in particular to take measures to handle in accordance with the law.

According to Duy Vu