https canhantmdt gdt gov vn: E-portal supporting taxpayers on e-commerce platforms launched in Vietnam from December 19, 2024?

https canhantmdt gdt gov vn: E-portal supporting taxpayers on e-commerce platforms launched in Vietnam from December 19, 2024?

Recently, on December 19, the General Department of Taxation announced the e-portal for households and business individuals to register, declare, and pay taxes from e-commerce, business on the digital platform at the address: https://canhantmdt.gdt.gov.vn/.

The e-portal for households and business individuals to register, declare, and pay taxes from e-commerce, business on the digital platform is upgraded from the Personal e-Tax Portal (https://canhan.gdt.gov.vn) - ICanhan with functions related to taxpayer registration, tax declaration, and tax payment designed to be simplified, convenient, and easy to use.

The portal officially supports taxpayers in fulfilling their tax obligations starting from December 19, 2024.

The e-portal supports all business households, individual businesses engaged in e-commerce, business on digital platforms to perform taxpayer registration, tax declaration, and tax payment for revenue from e-commerce business, business on digital platforms, including:

- Households, individuals doing business on e-commerce platforms (E-commerce) such as Shopee, Lazada, Tiki…;

- Households, individuals providing goods and services on social networks like Facebook, Zalo…;

- Households, individuals earning income from advertising activities on advertising platforms like Google, YouTube…;

- Households, individuals providing software on application markets like CH Play, Apple Store…;

- Households, individuals with income from business on other platforms.

The e-portal for e-commerce business households and individuals includes 4 main functions: login, taxpayer registration, tax declaration, tax payment.

https canhantmdt gdt gov vn: E-portal supporting taxpayers on e-commerce platforms launched in Vietnam from December 19, 2024? (Image from Internet)

Vietnam: What does e-documentation in e-tax transactions include?

Based on Clause 1, Article 6 of Circular 19/2021/TT-BTC, e-documentation in e-tax transactions includes:

- e-tax documents: taxpayer registration files; tax declaration files; confirmation of tax obligation fulfilment; review of tax payment information; procedures for offsetting tax, late payment interest, surplus fines; tax refund files; tax exemption and reduction files; exemption from late payment interest; non-calculation of late payment interest; debt freezing files; documents for tax debt write-off, late payment interest, fines; tax payment deferral; gradual payment of tax debt and other tax documents, writings in e-format as prescribed by Law on Tax Administration 2019 and guiding documents.

- e-State Budget Payment Vouchers: State Budget payment vouchers as prescribed in Decree 11/2020/ND-CP in e-form, in the case of tax payment via e-payment services of banks or intermediary service providers, the State Budget payment voucher is the transaction voucher of the bank or intermediary service provider that must ensure sufficient information as per the State Budget payment voucher template.

- Other notifications, decisions, documents from the tax authorities in e-form.

- e-documents prescribed in this clause must be electronically signed as regulated in Article 7 of Circular 19/2021/TT-BTC. In case e-tax documents have accompanying paper-based documents, they must be converted to e-format following the provisions of the Law on E-Transactions 2023, Decree 165/2018/ND-CP.

When is the time of confirming the submission of e-tax documents in Vietnam?

Based on Point b, Clause 1, Article 8 of Circular 19/2021/TT-BTC, the time of confirming the submission of e-tax documents is determined as follows:

- For e-taxpayer registration documents: it is the date when the tax authority's system receives the file and is stated in the e-Taxpayer Registration Document Reception Notification of the tax authority sent to the taxpayer (according to form No. 01-1/TB-TDT issued with Circular 19/2021/TT-BTC).

- For tax declaration files (except for those cases where the tax authority calculates tax, notifies tax payment in accordance with Article 13 of Decree 126/2020/ND-CP): it is the date when the tax authority's system receives the document and is stated in the e-Tax Declaration Document Reception Notification of the tax authority sent to the taxpayer if the tax declaration file is accepted by the tax authority as per the e-Tax Declaration Document Acceptance Notification of the tax authority sent to the taxpayer (according to form No. 01-2/TB-TDT issued with Circular 19/2021/TT-BTC).

- Particularly for tax declaration files including accompanying documents submitted directly or sent via postal route: The time to confirm the submission of the tax declaration file is calculated based on the day the taxpayer completes the full submission of documents as required.

- For documents not falling into the aforementioned cases: it is the date on which the tax authority's system receives the document and is stated in the e-Document Acceptance Notification of the tax authority sent to the taxpayer (according to form No. 01-2/TB-TDT issued with Circular 19/2021/TT-BTC).