From July 1, 2025, will e-commerce platform managers have to pay VAT on behalf of sellers vtv2 trực tiếp bóng đá hôm nay Vietnam?
From July 1, 2025, will e-commerce platform managers have to pay VAT on behalf of sellers vtv2 trực tiếp bóng đá hôm nay Vietnam?
Pursuant to Article 4 of theLaw on Value Added Tax 2024(document effective from July 1, 2025) regulating value added taxpayers as follows:
Taxpayers
- Organizations, households, and individuals producing or trading goods and services subject to value added tax (hereinafter referred to as business establishments).
- Organizations and individuals importing goods subject to value added tax (hereinafter referred to as importers).
- Organizations and individuals producing or trading vtv2 trực tiếp bóng đá hôm nay Vietnam purchasing services (including cases of purchasing services linked to goods) from foreign organizations without a permanent establishment vtv2 trực tiếp bóng đá hôm nay Vietnam, or individuals abroad considered non-residents vtv2 trực tiếp bóng đá hôm nay Vietnam, except for cases specified vtv2 trực tiếp bóng đá hôm nay Clauses 4 and 5 of this Article; organizations producing and trading vtv2 trực tiếp bóng đá hôm nay Vietnam purchasing goods and services for activities of oil and gas exploration and exploitation from foreign organizations without a permanent establishment vtv2 trực tiếp bóng đá hôm nay Vietnam or individuals abroad considered non-residents vtv2 trực tiếp bóng đá hôm nay Vietnam.
- Foreign providers without a permanent establishment vtv2 trực tiếp bóng đá hôm nay Vietnam who conduct e-commerce or digital platform business with organizations and individuals vtv2 trực tiếp bóng đá hôm nay Vietnam (hereinafter foreign providers); organizations that are managers of foreign digital platforms perform withholding, paying, and declaring tax obligations of the foreign provider; business organizations vtv2 trực tiếp bóng đá hôm nay Vietnam applying the value added tax calculation method as tax deduction purchase services from foreign providers without a permanent establishment vtv2 trực tiếp bóng đá hôm nay Vietnam through e-commerce channels or digital platforms perform withholding, paying, and declaring tax obligations of the foreign provider.
5. Organizations that are managers of e-commerce platforms, digital platforms with payment functions perform withholding, tax payment on behalf, and declare withheld tax for business households, and individuals doing business on e-commerce platforms and digital platforms.
- The Government of Vietnam specifies details for Clauses 1, 4, and 5 of this Article; regulations on taxpayers vtv2 trực tiếp bóng đá hôm nay cases where foreign providers supply services to business organizations vtv2 trực tiếp bóng đá hôm nay Vietnam applying the tax deduction method regulated vtv2 trực tiếp bóng đá hôm nay Clause 4 of this Article.
Thus, as soon as the Law on Value Added Tax 2024 takes effect from July 1, 2025, organizations that are managers of e-commerce platforms with payment functions will have to perform withholding, tax payment on behalf, and declare withheld tax for business households, and individuals doing business on e-commerce platforms.
From July 1, 2025, will e-commerce platform managers have to pay VAT on behalf of sellers vtv2 trực tiếp bóng đá hôm nay Vietnam? (Image from the Internet)
What are regulations onvalue added tax base price for trading goods and services vtv2 trực tiếp bóng đá hôm nay Vietnamfrom July 1, 2025?
Pursuant to Point a, Clause 1, Article 7 of theLaw on Value Added Tax 2024(document effective from July 1, 2025) regulating the base price for value added tax for trading goods and services as follows:
- For goods and services sold by business establishments, it is the selling price excluding value added tax.
- For goods and services subject to special consumption tax, it is the selling price inclusive of special consumption tax but exclusive of value added tax.
- For goods subject to environmental protection tax, it is the selling price inclusive of environmental protection tax but exclusive of value added tax.
- For goods subject to special consumption tax and environmental protection tax, it is the selling price inclusive of special consumption tax and environmental protection tax but exclusive of value added tax.
Where is the place of value added tax payment vtv2 trực tiếp bóng đá hôm nay Vietnam?
Pursuant to Article 20 ofCircular 219/2013/TT-BTCregulating the place of value added tax payment as follows:
Place of tax payment
- Taxpayers declare and pay VAT vtv2 trực tiếp bóng đá hôm nay the locality where production and business take place.
- Taxpayers declaring and paying VAT using the deduction method have dependent cost-accounting production facilities located vtv2 trực tiếp bóng đá hôm nay a different province or city directly under the Central Government than where the head office is located, must pay VAT vtv2 trực tiếp bóng đá hôm nay the locality where the production facility is located and the locality where the head office is located.
- vtv2 trực tiếp bóng đá hôm nay cases where enterprises or cooperatives apply the direct method and have production facilities vtv2 trực tiếp bóng đá hôm nay a different province or city than where the head office is located or engage vtv2 trực tiếp bóng đá hôm nay itinerant sales outside the province, the enterprise or cooperative shall declare and pay VAT at a percentage rate on turnover for revenue arising outside the province at the locality where the production facility or itinerant sales occur. Enterprises or cooperatives are not required to pay VAT at a percentage rate on revenue at the head office for revenue arising outside the province that has already been declared and paid.
- vtv2 trực tiếp bóng đá hôm nay cases where telecommunications service business has postpaid telecommunications services vtv2 trực tiếp bóng đá hôm nay a province or city directly under the Central Government different from where the head office is located and establishes dependent cost-accounting branches paying VAT using the deduction method and participates vtv2 trực tiếp bóng đá hôm nay business postpaid telecommunications services vtv2 trực tiếp bóng đá hôm nay that locality, the telecommunications service businesses must declare and pay VAT on postpaid telecommunications services as follows:
- Declare VAT for revenue from postpaid telecommunications services of the entire business with the tax authority managing the head office directly.
- Pay VAT at the locality where the head office is located and at the locality where the dependent cost-accounting branches are established.
The VAT payable at the locality where dependent cost-accounting branches are established is determined as 2% (for postpaid telecommunications services subjected to a 10% VAT rate) on the revenue (exclusive of VAT) from postpaid telecommunications services vtv2 trực tiếp bóng đá hôm nay the locality where dependent cost-accounting branches are established.
- Tax declaration and VAT payment shall be conducted vtv2 trực tiếp bóng đá hôm nay accordance with the Law on Tax Administration and guiding documents.
Therefore, the place of value added tax payment is regulated as follows:
- The locality where production and business take place.
- The locality where the production facility and the locality where the head office is located if the taxpayer pays VAT using the deduction method and has dependent cost-accounting production facilities located vtv2 trực tiếp bóng đá hôm nay a different province or city than where the head office is located.
- The locality where the production facility or itinerant sales occur if the enterprise or cooperative applies the direct method and has production facilities vtv2 trực tiếp bóng đá hôm nay a different province or city than where the head office is located or engages vtv2 trực tiếp bóng đá hôm nay itinerant sales outside the province.
- The locality where the head office is located and at the locality where dependent cost-accounting branches are established if the telecommunications service business has postpaid telecommunications services vtv2 trực tiếp bóng đá hôm nay a province or city directly under the Central Government different from where the head office is located and establishes dependent cost-accounting branches paying VAT using the deduction method and participates vtv2 trực tiếp bóng đá hôm nay business postpaid telecommunications services vtv2 trực tiếp bóng đá hôm nay that locality.
