Chapter IX
TAX ADMINISTRATION OF E-COMMERCE, DIGITAL PLATFORM-BASED BUSINESS AND OTHER SERVICES PROVIDED BY OVERSEAS SUPPLIERS WITHOUT PERMANENT ESTABLISHMENTS IN VIETNAM
Article 73. Organizations and individuals relevant to tax administration of e-commerce, digital platform-based business and other services provided by overseas suppliers without permanent establishments in Vietnam
1. Overseas suppliers without permanent establishments in Vietnam carrying out e-commerce, digital platform-based business and provide other services for organizations and individuals in Vietnam (hereinafter referred to as "overseas suppliers")
2. Organizations and individuals in Vietnam buying goods and services from overseas suppliers.
3. Tax agencies, organizations that are operating under Vietnam's law and authorized by overseas suppliers to apply for taxpayer registration, declare and pay tax in Vietnam.
4. Commercial banks, payment service providers, organizations and individuals whose rights and obligations are relevant to e-commerce, digital platform-based business and other services provided by overseas suppliers without permanent establishments in Vietnam.
Article 74. Registering electronic tax transactions
1. Overseas suppliers shall register electronic tax transactions together with first-time taxpayer registration via the online portal of General Department of Taxation, ensuring internet connection and availability of email addresses for transaction with the supervisory tax authorities.
2. Each overseas supplier shall register an official email address for receiving all notifications during electronic transactions with the supervisory tax authority.
3. After the first-time taxpayer registration is completed, the online portal of General Department of Taxation shall send information about the account and TIN to the registered email address for completion of tax procedures on the portal.
Article 75. Taxpayer identification number (TIN)
The TIN of an overseas supplier that registers, declares and pays tax directly or by authorization shall comply with Circular No. 105/2020/TT-BTC dated 03/12/2020 of the Ministry of Finance on taxpayer registration.
Article 76. Direct taxpayer registration by overseas suppliers
1. Application for first-time taxpayer registration:
The overseas supplier shall complete and submit Form No. 01/NCCNN in Appendix I hereof on the online portal of General Department of Taxation.
2. Application for change of taxpayer registration information
The overseas supplier shall complete and submit Form No. 01-1/NCCNN in Appendix I hereof to the supervisory tax authority on the online portal of General Department of Taxation.
3. The overseas supplier shall use the verification code provided by the supervisory tax authority via the online portal of General Department of Taxation for verification during the process of taxpayer registration.
Article 77. Direct tax calculation and declaration by overseas suppliers
1. Overseas suppliers shall declare tax directly on the online portal of General Department of Taxation, use verification codes provided by their supervisory tax authorities via the online portal of General Department of Taxation, and send electronic tax declaration dossiers to their supervisory tax authorities as follows:
a) Overseas suppliers shall declare and pay tax quarterly
b) The electronic tax form shall be prepared according to Form No. 02/NCCNN in Appendix I hereof.
c) Overseas supplier shall pay VAT and CIT as a percentage of revenue.
c.1) The revenue subject to VAT shall be the revenue received by the overseas supplier.
c.2) The revenue subject to CIT shall be the revenue received by the overseas supplier.
VAT rates are specified in Point b Clause 2 Article 8 of the Government’s Decree No. 209/2013/ND-CP dated 18/12/2013 elaborating some Article of the Law on Value-added Tax.
dd) CIT rates are specified in Point b Clause 3 Article 11 of the Government’s Decree No. 218/2013/ND-CP dated 26/12/2013 elaborating some Article of the Law on Corporate Income Tax.
2. In case errors are discovered by the overseas supplier after tax has been declared and paid, complete and submit Form No. 02/NCCNN in Appendix I hereof to adjust the amount of tax payable in Vietnam.
3. Rules for determination of revenue subject to tax in Vietnam:
a) Information used for identification of transactions of organizations and individuals purchasing goods and services in Vietnam:
a.1) Information relevant to payments made by the organization or individual in Vietnam, such as information about the credit card based on Bank Identification Number (BIN), bank account or similar information used by the buyer to pay the overseas supplier.
a.2) Information about residence of the organization or individual in Vietnam (payment address, delivery address, home address or similar information provided by the buyer for the overseas supplier).
a.3) Information about access of the organization or individual in Vietnam such as country code of the SIM card, IP address, landline location or similar information about the buyer.
b) When a transaction is found to be located in Vietnam, the overseas supplier shall:
b.1) Use 02 consistent pieces of information, including information about payment made by the organization or individual in Vietnam and information about residence or access of the organization or individual in Vietnam.
b.2) In case information about the payment made by the organization or individual cannot be collected or contradict the other information, the overseas supplier may use 02 consistent pieces of information, including information about residence and information about access of the organization or individual in Vietnam.
4. The overseas supplier shall use the verification code provided by the supervisory tax authority when declaring or making adjustments.
5. After the overseas supplier has declared or adjusted tax, the supervisory tax authority shall provide a tax payment identifier for the overseas supplier.
6. The overseas supplier shall retain the information used for identification of transactions of buyers in Vietnam according to Clause 3 of this Article in order to facilitate tax inspection by tax authorities. Retention of information shall comply with relevant regulations of the Law on Tax Administration.
7. In case the overseas supplier is located in a country or territory that has entered into a Tax Agreement with Vietnam, procedures for tax exemption or reduction under Double Taxation Agreement specified in Article 62 of this Circular shall be followed.
Article 78. Direct tax payment by overseas suppliers
1. After the overseas supplier receives the tax payment identifier from the supervisory tax authority, the overseas supplier shall pay tax in a convertible foreign currency to the receiving account notified on the online portal of General Department of Taxation and correctly specify the tax payment identifier.
2. In case tax is overpaid by the overseas supplier, the overseas supplier may offset the overpayment against the tax payable in the next tax period.
Article 79. Authorizing taxpayer registration, tax declaration and tax payment in Vietnam by overseas suppliers
1. In case the overseas supplier authorizes a tax agent or tax organization operating under Vietnam's law (hereinafter referred to as "authorized party"), the authorized party shall complete tax procedures (taxpayer registration, tax declaration and tax payment), under the contract with the overseas supplier. On the basis of the scope of authorization and responsibilities of each party specified in the authorization contract, the authorized party shall complete corresponding tax procedures specified in Article 76, Article 77 and Article 78 on behalf of the overseas supplier.
2. In case the overseas supplier has directly applied for taxpayer registration, declared and paid tax in Vietnam but then authorizes a tax agent to declare and pay tax, within 05 working days before the effective date of the authorization contract, the overseas supplier shall send a notification to the supervisory tax authority according to Form No. 01-1/NCCNN in Appendix I hereof and enclose it with relevant documents.
a) The overseas supplier has the responsibility to provide adequate and accurate documents and information that are necessary for completion of tax procedures under the contract between the parties.
b) IN case the overseas supplier enters into an authorization contract with the tax agent, the legal representative of the tax agent shall append the seal and signature on in the part for the taxpayer's legal representative on the documents submitted to the tax authority. Tax return must contain the full name and practice certificate number of the tax agent's employee. The transaction documents handled by the tax agent shall not exceed the scope specified in the concluded authorization contract.
3. The authorized party shall promptly and accurately provide documents at the request of the tax authority to prove the accuracy of the declared and paid tax, the refundable tax, tax eligible for exemption or reduction claimed (if any).
4. The supervisory tax authority shall provide the username and password for logging into the online portal of the General Department of Taxation to the authorized party for completion of tax procedures; send notifications relevant to the tax procedures covered by the authorization contract to the email address of the authorized party during the process of electronic transactions.
Article 80. Responsibilities of tax authorities in tax administration of e-commerce, digital platform-based business and other services provided by overseas suppliers
1. General Department of Taxation is the supervisory tax authority of overseas suppliers and has the responsibility to issue TINs to overseas suppliers as per regulations, receive tax returns and perform tasks relevant to tax declaration and tax payment by overseas suppliers.
2. Update the list of overseas suppliers that apply for taxpayer registration and declare tax directly or by authorization on the online portal of General Department of Taxation.
3. Cooperate with relevant agencies in determining, announcing names and websites of overseas suppliers that have not applied for taxpayer registration, declared and paid tax on goods and services purchased by buyers in Vietnam.
4. Tax authorities in Vietnam are entitled to cooperate with the overseas tax authorities in urging overseas suppliers to declare and pay tax; collect tax arrears if it is possible to prove overseas suppliers declare and pay tax honestly; cooperate with competent authorities in taking actions against overseas suppliers that fail to fulfill their tax obligations in Vietnam.
Article 81. Responsibilities of relevant organizations and individuals in Vietnam when buying goods and services from overseas suppliers
1. In case an organizations that is established and operating under Vietnam's law, an organization that is registered under Vietnam's law purchases goods or services from an overseas supplier or distributes goods or services on behalf of an overseas supplier that does not apply for taxpayer registration, declare and pay tax in Vietnam in accordance with Article 76, Article 77, Article 78, Article 79 of this Circular, the buyer of distributor shall declare, deduct and pay tax on behalf of the overseas supplier in accordance with Circular No. 103/2014/TT-BTC dated 06/08/2014 of the Ministry of Finance.
2. In case an individual purchases goods or services form an overseas supplier that does not apply for taxpayer registration, declare and pay tax in Vietnam in accordance with Article 76, Article 77, Article 78, Article 79 of this Circular, the commercial bank or payment service provider shall deduct and pay tax in accordance with Point a Clause 3 Article 30 of Decree No. 126/2020/ND-CP.
General Department of Taxation shall provide names and websites of the overseas suppliers that have not applied for taxpayer registration, declared and paid tax for the headquarters of banks and payment service providers in order for their branches to declare, deduct ant pay tax when processing payments for transactions with these overseas suppliers in accordance with the Government’s Decree No. 70/2014/ND-CP. The amount of tax declared, deducted and paid on behalf of overseas suppliers shall be determined according to the revenues received by the overseas suppliers, VAT rates and CIT rates specified in Point d and Point dd Clause 1 Article 77 of this Circular. In case the categories of goods and services of each transaction cannot be determined, the highest VAT and CIT rates shall apply.
3. By the 20th every month, commercial banks and payment service providers shall declare and pay the tax payable by overseas suppliers to state budget according to Form No. 03/NCCNN in Appendix I hereof.
4. In case an individual purchases goods or services from an overseas supplier and pays with a card or a method where tax deduction by the commercial bank or payment service provider is not possible, the commercial bank or payment service provider shall monitor the amounts transferred to the overseas supplier and send reports to General Department of Taxation on the 10th every month according to Form No. 04/NCCNN in Appendix I hereof.
5. The declaration, deduction, payment of tax and monitoring of amounts transferred to the overseas supplier by the commercial bank or payment service provider according to Clauses 2, 3, 4 Article 81 of this Circular shall be carried out as soon as the General Department of Taxation sends a notification to the headquarters of the bank or payment service provider.
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