What is the guidance on logging into canhantmdt gdt gov vn - e-portal for individual and household businesses conducting business on e-commerce platforms to declare and pay taxes in Vietnam?
What is the guidance on logging into canhantmdt gdt gov vn - e-portal for individual and household businesses conducting business on e-commerce platforms to declare and pay taxes in Vietnam?
On December 19, the General Department of Taxation announced the e-portal to support individual and household businesses doing business on e-commerce platforms and digital platforms to register, declare, and pay taxes at the address: https://canhantmdt.gdt.gov.vn/.
The e-portal supporting taxpayers in fulfilling their tax obligations will officially operate from December 19, 2024.
Entities required to register, declare, and pay taxes on the e-portal https://canhantmdt.gdt.gov.vn/ include:
- Households, individuals doing business on e-commerce platforms such as Shopee, Lazada, Tiki, etc.;
- Households, individuals providing goods and services on social networks like Facebook, Zalo, etc.;
- Households, individuals earning income from advertising activities on advertising platforms such as Google, YouTube, etc.;
- Households, individuals providing software on app marketplaces like CH Play, Apple Store, etc.;
- Households, individuals having income from doing business on other platforms.
Below is the guide for logging into canhantmdt gdt gov vn - e-portal for individual and household businesses conducting business on e-commerce platforms to declare and pay taxes.
- Step 1: Access the e-portal: https://canhantmdt.gdt.gov.vn/.
- Step 2: Log in through VNeID Level 2 e-identification account.
- Step 3: Declare information to be issued a tax identification number for e-commerce business activities.
The e-portal will automatically synchronize information from VNeID onto the system. Taxpayers only need to enter or modify 4 basic pieces of information such as:
+ Business address
+ Type of business
+ Start date of operation
+ Date and place of issuance of citizen identity card.
Note: In case an individual already has a tax identification number, the e-portal will issue an additional number with the suffix 888 for revenue from e-commerce.
- Step 4: Verify the contents in the registration declaration filled out in step 3 and enter the captcha code at the bottom of the page.
- Step 5: The e-portal will send an OTP confirmation code to the phone number declared by the taxpayer. The taxpayer is to enter the OTP code and submit the dossier waiting for results.
Note: The content of the Guidance on logging into canhantmdt gdt gov vn - e-portal for individual and household businesses conducting business on e-commerce platforms to declare and pay taxes? is for reference purposes only.
What is the guidance on logging into canhantmdt gdt gov vn - e-portal for individual and household businesses conducting business on e-commerce platforms to declare and pay taxes in Vietnam? (Image from Internet)
When shall individual and household businesses conducting business on e-commerce platforms directly declare and pay taxes in Vietnam?
According to point b clause 5 Article 6 Law amending the Law on Securities, the Law on Accounting, the Law on Independent Auditing, the Law on State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, the Law on Handling Administrative Violations 2024 (effective from January 1, 2025), regarding amendments and supplements to several provisions of the Law on Tax Administration:
Amendments and supplements to several provisions of the Law on Tax Administration
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- Amend and supplement several provisions of Article 42 as follows:
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b) Add clause 4a after clause 4 as follows:
“4a. For households, individuals conducting business on e-commerce platforms, digital platforms, organizations that manage e-commerce trading floors, digital platform managers with payment functions (including both domestic and foreign organizations) and other digital economic organizations as stipulated by the Government of Vietnam shall perform withholding, pay tax on behalf, declare the deducted tax for business households, individuals. In cases where households, individuals conducting business on e-commerce platforms, digital platforms are not subject to withholding and tax payment on behalf, they have the obligation directly taxpayer registration, tax declaration, and tax payment.
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Thus, from January 1, 2025, individual and household businesses conducting business on e-commerce platforms must directly declare and pay taxes if they do not belong to the entities for which the e-commerce platform manager performs withholding and tax payment on behalf.
How do taxpayers prepare and submit e-tax declaration dossiers in Vietnam?
According to clause 1 Article 16 Circular 19/2021/TT-BTC regarding taxpayers' obligation to prepare and submit e-tax declaration dossiers as follows:
- Taxpayers shall conduct e-tax declarations (including additional declarations, submit explanatory documents with additional information of the tax declaration dossier) according to one of the methods stipulated in clause 5 Article 4 Circular 19/2021/TT-BTC.
- In cases where tax declaration dossiers include documents as required by law that taxpayers cannot submit electronically, taxpayers must submit them directly at the tax office or send them securely via postal services to the tax office.
- Taxpayers who have submitted e-tax declaration dossiers but receive notifications from the tax office stating that the tax declaration of the taxpayer is not accepted and the taxpayer does not resubmit or resubmits but still does not get acceptance from the tax office, are considered not to have submitted tax declarations.
