Tax Alert - Enforcement of tax administration on e-commerce
July 2021 | KPMG in Vietnam
In order to enhance the tax administration for e-commerce businesses, on 26 May 2021, the GDT issued Official Letter No. 1738/TCT-DNNCN requesting local tax authorities to implement certain measures. Among others, the local tax authorities would carry out tax audits and tax inspections at taxpayers providing transportation services for other entities doing e-commerce, especially transportation agents who are authorised to collect cash on delivery (“COD”). The tax authorities subsequently could identify organisations and individuals doing business in e-commerce and determine the taxable revenue earned by those organisations and individuals.
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