Guidelines for online registration, declaration, and payment of taxes for households and individuals engaged in online business in Vietnam

Guidelines for online registration, declaration, and payment of taxes for households and individuals engaged in online business in Vietnam​ (Image from the internet)

On January 20, 2025, the General Department of Taxation of Vietnam issued Official Dispatch 311/TCT-DNNCN to implement the electronic information portal for households and individual businesses to register, declare, and pay taxes from e-commerce and digital platform business activities.

Guidelines for online registration, declaration, and payment of taxes for households and individuals engaged in online business in Vietnam

The steps are as follows:

1. Log In

Step 1: The taxpayer accesses the E-Commerce Portal for Households (website: https://canhantmdt.gdt.gov.vn)

Step 2: The taxpayer logs in using a level 2 VneID identification account issued by the Ministry of Public Security. If the taxpayer does not have a level 2 VneID identification account, they shall follow the Ministry of Public Security's instructions to be issued an electronic identification account according to regulations.

2. Tax Registration.

After the taxpayer logs in via the level 2 VneID identification account, the E-Commerce Portal for Households checks the taxpayer registration status:

2.1 In case the taxpayer does not have a 10-digit tax identification number:

Step 1: The E-Commerce Portal for Households displays the taxpayer registration form according to Form 03-DK-TCT issued under Circular No. 105/2020/TT-BTC or other replacement/amended documents for the taxpayer to fill in the taxpayer registration information. For Vietnamese individuals, the E-Commerce Portal for Households automatically queries the national database on population from the Ministry of Public Security to prefill certain information. The taxpayer must fill out the form with complete and accurate information.

Step 2: The taxpayer reviews the information. Note that the business address information is determined to be the taxpayer's current place of residence; if the current place of residence information automatically displayed on the E-Commerce Portal for Households does not match the taxpayer's current address, the taxpayer must correct it to ensure the system updates the latest current address. The E-Commerce Portal for Households automatically sends an OTP verification code to the taxpayer's phone number registered with the Tax Authority (phone number entered in the taxpayer registration form according to Form 03-DK-TCT) to complete sending the taxpayer registration application.

Step 3: The E-Commerce Portal for Households displays the tax identification number immediately for the taxpayer to view and carry out tax declaration and payment actions.

2.2. In case the taxpayer has one 10-digit tax identification number but does not have a 13-digit tax identification number ending with 888, the E-Commerce Portal for Households displays the taxpayer registration application screen to perform taxpayer registration. For taxpayers issued more than one 10-digit tax identification number, the E-Commerce Portal for Households displays active 10-digit tax identification numbers for the taxpayer to choose from. The system displays the taxpayer registration application screen to be assigned a tax identification number for e-commerce activities following the steps 1, 2, 3 in Point 2.1 Section 2. Tax Registration.

2.3. If the taxpayer already has a 13-digit tax identification number ending with 888, the system automatically logs in the corresponding 10-digit tax identification number to perform tax declaration and payment.

3. Tax Declaration

Step 1: The taxpayer accesses the Tax Declaration/Tax Declaration function for e-commerce business activities. Based on the characteristics of production and business activities, they can opt for declaration per occurrence or monthly: Households and individuals with regular e-commerce activities choose to declare monthly; or households and individuals with irregular e-commerce activities select declaration per occurrence, choose the type of declaration (official declaration, supplementary declaration); select the declaration month.

Step 2: The taxpayer fills in Form 01/CNKD issued under Circular 40/2021/TT-BTC: input business sector information, declare revenue for VAT, PIT, SCT, Resource Tax, and Environmental Protection Tax/Fees calculation. The E-Commerce Portal for Households supports automatic tax calculation for the entire revenue generated from e-commerce and digital platform business activities.

Step 3: The E-Commerce Portal for Households automatically sends an OTP verification code to the taxpayer's registered phone number with the Tax Authority to complete sending the tax declaration application. The E-Commerce Portal for Households immediately displays the taxpayer's declaration result.

Within 15 minutes, the E-Commerce Portal for Households will send a Notice of electronic tax declaration receipt using Form 01-1/TB-TDT as stipulated in Circular 19/2021/TT-BTC and within one working day from receiving the electronic tax declaration, the E-Commerce Portal for Households will send a Notice of acceptance of the electronic tax declaration using Form 01-2/TB-TDT as stipulated in Circular No. 19/2021/TT-BTC to the taxpayer via their account on the E-Commerce Portal for Households and via the taxpayer's email.

The E-Commerce Portal for Households assists taxpayers in declaring VAT, PIT, SCT, Resource Tax, and Environmental Protection Tax/Fees. Taxpayers are not required to perform license fee declaration and payment for e-commerce business activities (13-digit tax identification numbers ending with 888) as e-commerce on the internet does not have a fixed business location which qualifies for the license fee exemption.

For fixed business locations, households and individuals are responsible for paying the license fee as notified by the Tax Office. The revenue for determining the license fee rate is prescribed in Clause 2, Article 4 of Circular No. 302/2016/TT-BTC, amended and supplemented by Clause 1, Article 1 of Circular 65/2020/TT-BTC (including revenue from both traditional business methods and e-commerce methods).

4. Tax Payment

Taxpayers can pay taxes immediately after completing their tax declaration via the Tax Declaration function or directly access the Tax Payment function to perform tax payments. Taxpayers link their bank accounts (if not done prior), input necessary information (tax period, sub-item, tax amount) to create a payment slip and pay taxes. To complete the tax payment, taxpayers input the OTP provided by the bank sent to the registered phone number via SMS or banking app. The E-Commerce Portal for Households will promptly notify the taxpayer of the payment result.

5. Tax Notification Inquiry

Taxpayers can access the inquiry function on the E-Commerce Portal for Households to search for taxpayer information; tax obligations; taxpayer registration records, tax declaration; and inquire processing results from the Tax Authority regarding tax identification number issuance, declaration, and payment.

Taxpayers conduct taxpayer registration, declaration, and payment for revenue from e-commerce, digital platform business activities according to the instructions in the document linked: https://canhantmdt.gdt.gov.vn/ Tab “User Guide”.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE