In the context of increasingly strong online business development, especially on platforms such as Shopee, Facebook, YouTube, etc., tax compliance is not only a legal responsibility but also helps households and individuals to operate sustainably and transparently. However, many people are still confused about the process of registering, declaring and paying taxes online.
The article below will provide detailed step-by-step instructions for you to fully fulfill your tax obligations through the General Department of Taxation's Electronic Information Portal, with just a few simple steps right on your computer or phone.
Guidance document on tax obligations of individuals and business households engaged in e-commerce and digital platform business activities issued by the Tax Department (Download here)
Conditions for applying for tax registration, declaration and online tax payment on the Electronic Information Portal for households and individuals doing business on e-commerce platforms
Accordingly, taxpayers are business households and individuals doing e-commerce business or doing business on digital platforms.
(include:
Households and individuals doing business on e-commerce trading floors such as Shopee, Lazada, Tiki, ...;
Households and individuals providing goods and services on social networks such as Facebook, Zalo, ...;
Households and individuals receive income from advertising activities on advertising platforms such as Google, YouTube, ...;
Households and individuals providing software on application markets such as CH play, Apple store, etc.;
Households and individuals with income from business on other platforms)
Register for tax, declare tax, and pay tax online for revenue generated during the operation of e-commerce and digital platform business on the Electronic Information Portal for households and individuals doing business to register, declare, and pay tax from e-commerce and digital platform business (hereinafter referred to as the HKD E-Commerce Portal).
The tax code used to declare and pay taxes for e-commerce business activities and digital platform business activities of business households and individuals on the HKD E-commerce Portal for business households and individuals to register, declare and pay taxes from e-commerce and digital platform business has a 13-digit structure including the first 10 numbers being the tax code issued to individuals and representatives of business households, the last 3 numbers are 888.
Instructions for tax registration, declaration, and online tax payment for households and individuals doing business on e-commerce platforms
Steps to register, declare and pay taxes online for households and individuals doing business on e-commerce platforms are as follows:
(1) Login
– Step 1: Taxpayers access the HKD E-commerce Portal (website: https://canhantmdt.gdt.gov.vn)
– Step 2: The taxpayer logs in using a level 2 VneID account issued by the Ministry of Public Security. In case the taxpayer does not have a level 2 VneID account, the taxpayer must follow the instructions of the Ministry of Public Security to be issued a level 2 electronic identification account as prescribed.
(2) Tax registration.
After the taxpayer logs in via the VneID account with level 2 identification, the HKD E-commerce Portal checks the taxpayer's tax registration status:
– In case the taxpayer does not have a 10-digit tax code:
+ Step 1: HKD e-commerce portal displays tax registration declaration form according to attached form 03-DKTCT Circular 105/2020/TT-BTC or alternative/amended and supplementary documents for taxpayers to declare tax registration information. In case the individual is Vietnamese, the HKD E-commerce Portal automatically queries the national population database of the Ministry of Public Security to support pre-filling some information of the taxpayer. The taxpayer fully and accurately declares the information on the declaration.
+ Step 2: Taxpayers perform information checks.
Note that the business address information is determined to be the taxpayer's current residence (place of residence); in case the current residence information automatically displayed on the HKD E-commerce Portal is not correct according to the taxpayer's current residence address, the taxpayer must correct it to ensure that the System updates according to the taxpayer's latest current residence address.
The HKD e-commerce portal automatically sends an OTP authentication code to the taxpayer's phone number registered with the tax authority (the taxpayer's phone number entered in the tax registration form according to form 03-DK-TCT) for the taxpayer to complete and submit the tax registration dossier.
+ Step 3: The HKD E-commerce Portal screen supports immediate display of tax codes so that taxpayers can know and perform tax declaration and payment operations.
– In case the taxpayer has 01 (one) 10-digit tax code but does not have a 13-digit tax code with the last 3 digits being 888, The HKD e-commerce portal displays the tax registration declaration screen to carry out tax registration declaration. For taxpayers who have been granted more than 01 (one) 10-digit tax code, the HKD e-commerce portal supports displaying active 10-digit tax codes for taxpayers to choose 01 tax code from the list.
The system displays the tax registration declaration screen to obtain a tax code for e-commerce activities according to steps 1, 2, 3, point 2.1, section 2. Tax registration.
– In case the taxpayer already has a 13-digit tax code with the last 3 digits being 888The system automatically logs in the 10-digit tax code corresponding to the 13-digit tax code with the last 3 digits being 888 for taxpayers to declare and pay taxes.
(3) Tax declaration
– Step 1: Taxpayers enter the Tax Declaration/Tax Declaration for e-commerce business activities function. Taxpayers, based on the characteristics of production and business activities, choose to declare by occurrence or by month: Business households and business individuals with regular e-commerce activities select to declare monthly; or Business households and business individuals with irregular e-commerce activities select to declare by occurrence, choose the type of declaration (official declaration, supplementary declaration); month of declaration.
– Step 2: Taxpayers declare form 01/CNKD issued with the attached Circular 40/2021/TT-BTC: enter business information, declare revenue for VAT, PIT, SCT, Resources, Environmental Protection Tax/Fees. The HKD e-commerce portal supports automatic calculation of tax payable by taxpayers for all revenue generated from e-commerce activities and business on digital platforms.
– Step 3: The HKD e-commerce portal automatically sends an OTP authentication code to the taxpayer's phone number registered with the tax authority so that the taxpayer can complete and submit the tax declaration. The HKD e-commerce portal screen will immediately display the taxpayer's declaration results.
Within 15 minutes at the latest, the HKD E-commerce Portal will send a Notice of receipt of electronic tax declaration form 01-1/TB-TDT as prescribed in Circular 19/2021/TT-BTC and no later than 01 working day from the date of receiving the electronic tax declaration dossier, the HKD E-commerce Portal will send a Notice of acceptance of the electronic tax declaration dossier form 01-2/TB-TDT prescribed in Circular 19/2021/TT-BTC for taxpayers via the HKD E-commerce Portal Account and via taxpayers' email.
The HKD e-commerce portal supports taxpayers in declaring VAT, PIT, special consumption tax, natural resources, and environmental protection tax/fees. Taxpayers do not have to carry out procedures for declaring and paying business license fees for e-commerce business activities (13-digit tax code with the last 3 digits being 888) because e-commerce business activities on the network environment where taxpayers do not have a fixed business location are exempt from business license fees.
For fixed business locations, households and individuals are responsible for paying business license fees according to the notice of the Tax Authority. Revenue used as the basis for determining the level of business license fees is determined according to the provisions of Clause 2, Article 4 of the Circular. 302/2016/TT-BTC Amended and supplemented by Clause 1, Article 1 Circular 65/2020/TT-BTC (including traditional business revenue and e-commerce business revenue).
(4) Pay taxes
Taxpayers can pay taxes online immediately after completing tax declaration on the Tax Declaration function or directly access the Tax Payment function to pay taxes. Taxpayers link their bank accounts (if not already done), enter the necessary information (tax period, sub-item, tax amount to pay) to create a payment slip and pay taxes.
To complete the tax payment, the taxpayer enters the OTP code that the bank has sent to the phone number that the taxpayer has registered with the bank (SMS message) or the banking application. The HKD E-commerce Portal screen will immediately notify the taxpayer of the tax payment result.
(5) Tax notice lookup
Taxpayers can access the search function on the HKD E-commerce Portal to look up taxpayer information; look up tax obligations; look up tax registration and tax declaration records; look up tax authority processing results for tax code issuance, declaration and tax payment.
Taxpayers perform tax registration, declaration, and tax payment on revenue from e-commerce and digital platform business activities according to the instructions in the attached document at the link: https://canhantmdt.gdt.gov.vn/ “User Manual” tab.
How are taxpayers regulated in preparing and submitting electronic tax declarations?
Pursuant to Clause 1, Article 16 Circular 19/2021/TT-BTC Regulations on taxpayers preparing and submitting electronic tax declarations are as follows:
– Taxpayers make electronic tax declarations (including supplementary declarations, sending additional explanations of information and documents of tax declaration dossiers) according to one of the methods specified in Clause 5, Article 4. Circular 19/2021/TT-BTC.
– In case the tax declaration dossier includes documents as prescribed by law that the taxpayer cannot send electronically, the taxpayer shall submit them directly to the tax authority or send them by registered mail to the tax authority.
– Taxpayers have submitted electronic tax declarations but the tax authority has notified that the taxpayer's tax declaration is not accepted and the taxpayer does not resubmit the tax declaration or resubmits the tax declaration but it is still not accepted by the tax authority, it is determined that the tax declaration has not been submitted.
How to determine the time for electronic tax filing and electronic tax payment of taxpayers?
Pursuant to Article 8 Circular 19/2021/TT-BTC Regulations on how to determine the time for submitting electronic tax records and paying electronic taxes of taxpayers are as follows:
– Taxpayers can make electronic tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays and Tet holidays. The time a taxpayer submits a dossier is considered to be within the day if the dossier is successfully submitted between 00:00:00 and 23:59:59 of the day.
– The time of confirmation of electronic tax filing is determined as follows:
+ For electronic tax registration dossiers: is the date the tax authority's system receives the dossier and is recorded on the Notice of receipt of electronic tax registration dossier sent by the tax authority to the taxpayer.
+ For tax declaration dossiers (except for tax declaration dossiers in cases where tax authorities calculate tax and notify tax payment according to regulations in Article 13 Decree 126/2020/ND-CP): is the date the tax authority's system receives the dossier and is recorded on the Notice of acceptance of electronic tax declaration dossier sent by the tax authority to the taxpayer if the tax declaration dossier is accepted by the tax authority in the Notice of acceptance of electronic tax declaration dossier sent by the tax authority to the taxpayer.
Particularly for tax declaration dossiers including attached documents submitted directly or sent by post: The time of confirmation of tax declaration dossier submission is calculated from the date the taxpayer completes the submission of complete dossier as prescribed.
+ For records not in the above cases: is the date the tax authority's system receives the records and is recorded on the Notice of acceptance of electronic records sent by the tax authority to the taxpayer.
+ The time of confirmation of submission of electronic tax dossiers mentioned in this clause is the basis for tax authorities to determine the time of submission of tax dossiers; calculate the time of late submission of tax dossiers or calculate the time to process tax dossiers according to the provisions of the Law on Tax Administration 2019, implementing documents and provisions in Circular 19/2021/TT-BTC.
– The date of electronic tax payment is determined according to the provisions of Clause 1, Article 58. Tax Administration Law 2019.
Registering, declaring and paying taxes online is no longer a complicated barrier if you understand the steps on the e-commerce portal for households and individuals doing business. Fulfilling your tax obligations correctly and completely not only helps you feel secure in doing business and avoid being fined, but also contributes to building a more transparent and professional e-commerce environment. Be proactive in updating and complying with regulations so that your online business can grow more and more sustainably!
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