Four Handbooks on Tax Declaration and Payment Released

The Department of Taxation under the Ministry of Finance recently released four professional guidance handbooks to help households, individuals, and business organizations on e-commerce platforms fully comply with their tax obligations.

In implementing Decree 117/2025/ND-CP on tax administration for e-commerce business activities, the Tax Department developed these four handbooks to provide detailed guidance for taxpayers, including households, individuals, and online business organizations, to help them fulfill their obligations in accordance with the law.

The handbooks are tailored to four main groups: organizations managing e-commerce trading floors; organizations operating digital platforms with payment functions and other digital economy activities; resident households and individuals; and non-resident individuals in Vietnam. Each handbook clearly defines the scope of regulation, methods for determining tax obligations, and procedures and deadlines for declaration, withholding, and payment, ensuring both feasibility and effectiveness in law enforcement.

The first and second handbooks focus on guiding organizations managing e-commerce trading floors, domestic and foreign digital platforms with payment functions, and other digital economy operators in withholding and paying value-added tax (VAT) and personal income tax (PIT) on behalf of business households and individuals. The contents cover the entire process, from determining revenue and applicable tax rates to establishing the timing of withholding, ensuring proper declaration and payment on behalf of taxpayers.

The third handbook guides resident households and individuals doing business on e-commerce platforms or digital platforms without payment functions in registering for tax, declaring, and paying taxes. Taxpayers must register using the form specified in Circular 86/2024/TT-BTC and submit declarations and payments through the Tax Department’s online public service portal. This approach aims to simplify procedures, increase proactiveness, and enhance convenience.

The fourth handbook applies to resident households and individuals, as well as non-resident individuals in Vietnam, who earn revenue from selling goods and consumer services in Vietnam through platforms without payment functions. It specifies the principles for declaring and paying VAT and PIT based on a percentage of revenue, and provides guidance on fully digitizing the process from obtaining a tax identification number to completing declaration and payment.

The release of these handbooks reflects the tax sector’s commitment to supporting taxpayers, especially individuals, households, and organizations engaged in e-commerce and the digital economy. In addition to providing effective tools for policy implementation, the initiative promotes transparency, streamlines administrative procedures, and encourages voluntary compliance.

Le Hien (Vietnam Business Forum)