trực tiếp bóng đá việt nam hôm nayFrom April 1, 2025, are e-commerce platforms required to pay taxes on behalf of sellers in Vietnam?
From April 1, 2025, are e-commerce platforms required to pay taxes on behalf of sellers in Vietnam?
Based on Clause 5, Article 6 of theLaw Amending and Supplementing the Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Management and Use of Public Assets Law, trực tiếp bóng đá việt nam hôm nay Administration Law, Personal Income trực tiếp bóng đá việt nam hôm nay Law, National Reserve Law, Law on Handling of Administrative Violations(referred to as the Law amending 9 Laws No. 56/2024/QH15) as follows:
5. Amend and supplement several articles of the trực tiếp bóng đá việt nam hôm nay Administration Law
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- Amend and supplement Clause 2, Article 17 as follows:
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b) Add Clause 4a after Clause 4 as follows:
"4a.For households and individuals engaging in business activities on e-commerce platforms and digital platforms, organizations managing e-commerce trading floors and digital platforms with a payment function (including both domestic and foreign organizations) and other organizations engaging in digital economic activities as stipulated by the Government of Vietnam are required to withhold, pay taxes on behalf of, and declare taxes deducted for business households and individuals.In the case where households and individuals engaging in business activities on e-commerce platforms and digital platforms are not subject to trực tiếp bóng đá việt nam hôm nay withholding and payment on their behalf, they are obligated to directly perform taxpayer registration, trực tiếp bóng đá việt nam hôm nay declaration, and trực tiếp bóng đá việt nam hôm nay payment.
The Government of Vietnam provides detailed regulations on the scope of responsibility and methods for organizations managing e-commerce trading floors, managing digital platforms, and other organizations engaging in digital economic activities to perform trực tiếp bóng đá việt nam hôm nay withholding, trực tiếp bóng đá việt nam hôm nay payment on behalf, and declaration of taxes deducted for business transactions on e-commerce platforms and digital platforms of households and individuals; on documents, procedures for trực tiếp bóng đá việt nam hôm nay declaration, payment, and refund for households and individuals engaging in business activities on e-commerce platforms and digital platforms."
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According to the above regulations, organizations managing e-commerce trading floors are required to withhold, pay taxes on behalf of, and declare taxes deducted for business households and individuals engaging in business activities on e-commerce platforms.
Additionally, Clause 5, Article 10 of the Law amending 9 Laws No. 56/2024/QH15 provides for the effective date as follows:
Effective Date
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- The provisions of Article 4 of this Law shall be effective from the fiscal year 2025.
- The provisions at Point b, Clause 5, Article 6 of this Law shall be effective from April 1, 2025.
Thus, from April 1, 2025, organizations managing e-commerce trading floors are responsible for withholding and paying taxes on behalf of business households and individuals who are sellers on e-commerce platforms.
Furthermore, in cases where business households and individuals engaging in business activities on e-commerce platforms and digital platforms are not subject to trực tiếp bóng đá việt nam hôm nay withholding and payment on their behalf, they are obligated to directly perform taxpayer registration, trực tiếp bóng đá việt nam hôm nay declaration, and trực tiếp bóng đá việt nam hôm nay payment.
From April 1, 2025, are e-commerce platforms required to pay taxes on behalf of sellers in Vietnam? (Image from the Internet)
What are the regulations on the location and method of trực tiếp bóng đá việt nam hôm nay payment in Vietnam?
According to Article 56 of thetrực tiếp bóng đá việt nam hôm nay Administration Law 2019, the regulations on the location and method of trực tiếp bóng đá việt nam hôm nay payment are as follows:
- Taxpayers shall pay taxes into the state budget according to the following regulations:
+ At the State Treasury;
+ At the trực tiếp bóng đá việt nam hôm nay administration agency where the trực tiếp bóng đá việt nam hôm nay declaration dossier is received;
+ Through organizations authorized by the trực tiếp bóng đá việt nam hôm nay administration agency to collect taxes;
+ Through commercial banks, other credit institutions, and service organizations in accordance with the law.
- The State Treasury, commercial banks, other credit institutions, and service organizations in accordance with the law are responsible for arranging locations, facilities, officials, and staff to collect taxes, ensuring convenience for taxpayers to promptly pay taxes into the state budget.
- Agencies and organizations receiving trực tiếp bóng đá việt nam hôm nay payments or withholding taxes must issue trực tiếp bóng đá việt nam hôm nay payment receipts to taxpayers.
- Within 08 working hours from the time of collecting trực tiếp bóng đá việt nam hôm nay from the taxpayer, the agency or organization receiving trực tiếp bóng đá việt nam hôm nay payments must transfer the money into the state budget. In cases of trực tiếp bóng đá việt nam hôm nay collection in cash in remote areas, islands, or areas with difficult access, the time limit for transferring trực tiếp bóng đá việt nam hôm nay money into the state budget shall be in accordance with regulations by the Minister of Finance.
What is the currency used for trực tiếp bóng đá việt nam hôm nay declaration and payment in Vietnam?
According to Clause 1, Article 7 of thetrực tiếp bóng đá việt nam hôm nay Administration Law 2019, regulations on the currency for trực tiếp bóng đá việt nam hôm nay declaration and payment are as follows:
Currency for trực tiếp bóng đá việt nam hôm nay Declaration and Payment
- The currency for trực tiếp bóng đá việt nam hôm nay declaration and payment is the Vietnamese Dong, except for cases where trực tiếp bóng đá việt nam hôm nay declaration and payment are permitted in freely convertible foreign currencies.
- Taxpayers who account using foreign currency as per the Accounting Law must convert it to Vietnamese Dong at the actual exchange rate at the time the transaction arises.
- For import and export goods, the currency for trực tiếp bóng đá việt nam hôm nay payment is the Vietnamese Dong, except for cases where trực tiếp bóng đá việt nam hôm nay declaration and payment are permitted in freely convertible foreign currencies. The trực tiếp bóng đá việt nam hôm nay calculation exchange rate is implemented according to the provisions of the customs law.
- The Minister of Finance provides regulations on the currency for trực tiếp bóng đá việt nam hôm nay declaration, payment in freely convertible foreign currencies stipulated in Clause 1, Clause 3, and the actual exchange rate stipulated in Clause 2 of this Article.
Thus, the currency for trực tiếp bóng đá việt nam hôm nay declaration and payment is the Vietnamese Dong, except in cases where trực tiếp bóng đá việt nam hôm nay declaration and payment are permitted in freely convertible foreign currencies.
