From October 30, 2022, Decree No. 91/2022/ND-CP Amendments to some Articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, elaborating the Law on Tax Administration come into effect. Decree 91/2022/ND-CP has added new regulations on the responsibility of providing information about e-commerce floor owners to tax authorities.
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Specifically, Decree 91/2022/ND-CP added a new point on the responsibility of providing information to the owner of an e-commerce platform. Organizations that are established and operating under Vietnam's law and own e-commerce platforms shall provide tax authorities with full, accurate and timely information about traders, organizations and individuals whose goods or services are entirely or partially traded on their e-commerce platforms.
Previously, Decree 126/2020/ND-CP stipulated the responsibility of providing information to relevant organizations and individuals. However, for organizations and individuals providing e-commerce services that are e-commerce floor owners, there are still no clear regulations on the content of information to be provided, the form and frequency of provision of such information level.
Photo 1: New regulations on the responsibility of providing information about e-commerce floor owners to tax authorities_Hotline: 0972118764
According to Decree 91/2022/ND-CP, information about sellers that e-commerce floor owners need to provide to tax authorities includes:
- Sellers' names;
- Taxpayer identification numbers, ID numbers or passport numbers;
- Addresses, phone numbers;
- Revenue from online orders.
Information shall be provided electronically every quarter by the last day of the first month of the next quarter via the web portal of the General Department of Taxation in the data format announced by the General Department of Taxation.
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Decree 91/2022/ND-CP takes effect from October 30, 2022.
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