Revoke the license to operate in the network environment if it violates tax laws

In recent years, many measures have been taken to reform, modernize and apply information technology in tax administration, tax declaration and payment, electronic tax refund, and invoice deployment. electronics have been implemented and yielded many positive results. Vietnam is one of the four leading countries in the ASEAN region to collect taxes on foreign suppliers through an online portal.

However, with the development of the digital economy, doing business on the digital platform has become popular, and Vietnam’s e-commerce revenue in 2021 is estimated at 13.7 billion USD, up 16% compared to the previous year. 2020 and accounted for 6.5% of the total retail sales of the country. The rapid development with many new forms of e-commerce and business on digital platforms poses new challenges in state management, including tax collection management.

In order to continue to promote and improve the efficiency of tax collection management for e-commerce activities and business on digital platforms, the Prime Minister requested ministers, heads of ministerial-level agencies, agencies under The Government and the Chairman of the People’s Committees of the provinces and cities shall focus on performing the tasks assigned by the Prime Minister in this field.

Specifically, the Ministry of Finance shall assume the prime responsibility for, and urgently implement synchronously solutions to the implementation of the Tax System Reform Strategy to 2030, including solutions to strengthen tax administration for e-commerce activities such as completing improve tax management institutions in new production and business activities arising in the economy, digital economy, sharing economy, smart production, cross-border transactions…

Strengthen propaganda and support taxpayers who are e-commerce business individuals to declare and pay taxes according to regulations; coordinate and guide foreign suppliers to comply with the law when doing business in Vietnam. Building a tax management database for e-commerce, applying modern technologies and risk management methods to e-commerce activities, doing business on digital platforms. Continue to coordinate, exchange and connect information and share data with relevant ministries and agencies; complete the amendment of policies and laws to strengthen tax administration for e-commerce and cross-border business activities.

The Prime Minister also assigned the Ministry of Finance to study and develop content to participate in the negotiation of multilateral agreements on the right to tax income from the digital economy.

The Ministry of Finance shall assume the prime responsibility for, and coordinate with the Ministry of Justice, the Government Office and relevant agencies in, completing and submitting to the Government a draft Decree to ensure convenience in tax declaration and payment for e-commerce floors.

The Prime Minister instructed the Ministry of Information and Communications to coordinate with the Ministry of Finance and relevant agencies in formulating legal documents in order to perfect the legal basis for suspension and revocation of licenses. operating on the network environment for tax law violations. Coordinating with the Ministry of Finance in exchanging and providing information for tax administration for telecommunications service providers, online advertising, software products and services, and other related products. , digital information content services and products and services through domestic and cross-border digital platforms…

The official also requested the Ministry of Industry and Trade: Continue to study and perfect the legal basis in the field of e-commerce business to facilitate tax management for business activities of individuals on the Exchange. E-commerce.

Continue to coordinate with the Ministry of Finance in implementing data sharing and information connection to serve the state management of e-commerce business activities.

The Prime Minister’s telegram also requested the Ministry of Public Security: Continue to coordinate more closely with the Ministry of Finance, the Ministry of Information and Communications, the Ministry of Industry and Trade, the State Bank of Vietnam, the Ministry of Planning and Investment… connect, share automatically, regularly update the common database on:

Authentication of citizen information between the national population database and the tax registration database in service of cleaning tax registration data through the national integrated axis (NGSP) or the axis of communication of administrative documents (VDXP).

Domestic organizations and individuals that cooperate with foreign organizations and individuals in providing telecommunications services and advertising in cyberspace; payment services, payment intermediaries, e-wallets, money transfer; software products and services; digital information content products and services and products and services through domestic and cross-border digital platforms in Vietnam.

Directing relevant professional units to exchange information about individuals who earn advertising income from providing digital information content products and services on cross-border online video sharing platforms. , personal information with business activities of buying and selling goods, providing services on e-commerce websites, social networks.

To assume the prime responsibility for, and coordinate with relevant ministries, agencies and enterprises providing e-commerce services to study the use of electronic authentication identifiers in e-commerce transactions; attaching electronic identifiers to tax codes to uniformly manage citizen identification across all tax system systems according to citizen identifiers; step by step provide some personal tax services on the national digital citizen application VNeID.

Research, develop, or integrate existing payment gateway and e-wallet applications in Vietnam into the national digital citizen application VNeID to facilitate people when participating in e-commerce activities.