Nhà quản lý sàn giao dịch xem bóng đá trực tiếp nhà cái tử có phải nộp thuế GTGT thay cho hộ kinh doanh trên sàn xem bóng đá trực tiếp nhà cái tử từ 1/7/2025

What is đá bóng trực tiếp?

Pursuant to Clause 1, Article 3 ofDecree 52/2013/ND-CP, the concept of đá bóng trực tiếp activities is defined as follows:

đá bóng trực tiếp activities involve conducting part or the whole process of commercial activities by electronic means connected to the Internet, mobile telecommunications network, or other open networks.

Vietnam: Shall entities managing đá bóng trực tiếp exchangespay VAT on behalf of household businesses on đá bóng trực tiếp platforms from July 1, 2025? (Image from the Internet)

Vietnam: Shall entities managing đá bóng trực tiếp exchangespay VAT on behalf of household businesses on đá bóng trực tiếp platforms from July 1, 2025?

Pursuant to Clause 5, Article 4 of theLaw on Value-Added Tax 2024(effective from July 1, 2025) stated as follows:

Taxpayers

...

4. Foreign providers without a permanent establishment in Vietnam that conduct đá bóng trực tiếp, digital platform-based business with organizations, individuals in Vietnam (hereinafter referred to as foreign providers); organizations acting as managers of foreign digital platforms carrying out deductions, paying tax obligations on behalf of foreign providers; business organizations in Vietnam applying the value-added tax deduction method for services purchased from foreign providers without a permanent establishment in Vietnam through đá bóng trực tiếp channels or digital platforms must carry out deductions, pay tax obligations on behalf of foreign providers.

5. Organizations acting as managers of đá bóng trực tiếp trading platforms, digital platforms with payment functions must carry out deductions, pay taxes on behalf, and declare the deducted taxes for household businesses, individual businesses on đá bóng trực tiếp platforms, digital platforms.

...

Thus, from July 1, 2025, organizations acting as managers of đá bóng trực tiếp trading platforms, digital platforms with payment functions must carry out deductions, pay taxes on behalf of, and declare the deducted taxes for household businesses on đá bóng trực tiếp platforms.

What are regulations onthe forms of organizing đá bóng trực tiếp activities in Vietnam?

Based on the provisions in Article 25 ofDecree 52/2013/ND-CPamended by Clause 7, Article 1 ofDecree 85/2021/ND-CPregarding the forms of organizing đá bóng trực tiếp activities, are specified as follows:

- đá bóng trực tiếp websites selling goods are đá bóng trực tiếp websites established by merchants, organizations, or individuals to serve the promotion, sale of goods, or provision of their services.

- Websites providing đá bóng trực tiếp services are đá bóng trực tiếp websites set up by merchants, organizations to provide an environment for other merchants, organizations, or individuals to conduct commercial activities. đá bóng trực tiếp service websites include the following types:

+ đá bóng trực tiếp exchanges;

+ Online auction websites;

+ Online promotion websites;

+ Other types of websites as specified by the Ministry of Industry and Trade.

- With applications installed on electronic devices connected to the network allowing users to access the database of other merchants, organizations, or individuals to buy and sell goods, provide or use services, depending on the features of that application, merchants or organizations must comply with the regulations on đá bóng trực tiếp websites selling goods or đá bóng trực tiếp service websites under this Decree.

- The Ministry of Industry and Trade shall specifically regulate đá bóng trực tiếp activities conducted over mobile telecommunications networks.

How are the current principles of đá bóng trực tiếp activities specifically regulated?

Based on the provisions in Article 26 ofDecree 52/2013/ND-CPamended and supplemented by points a, b Clause 8, Article 1 ofDecree 85/2021/ND-CPregarding the specific principles of đá bóng trực tiếp activities are as follows:

- The principle of freedom, voluntary agreement in đá bóng trực tiếp transactions. The parties participating in đá bóng trực tiếp activities have the right to freely agree not in conflict with the law to establish the rights and obligations of each party in the transaction. This agreement serves as the basis for resolving disputes arising during the transaction process.

- The principle of determining the scope of business activities in đá bóng trực tiếp. If merchants, organizations, or individuals conduct sales, service provision, and commercial promotion on đá bóng trực tiếp websites without specifying the geographical limits of these activities, then such business activities are considered nationwide.

- The principle of determining obligations to protect consumer rights in đá bóng trực tiếp activities:

+ Owners of đá bóng trực tiếp websites selling goods and sellers on đá bóng trực tiếp service websites must comply with the provisions of the Consumer Protection Law when providing goods or services to customers;

+ Customers on đá bóng trực tiếp service websites are consumers of đá bóng trực tiếp services and consumers of goods or services provided by sellers on these websites;

+ In case merchants, organizations providing đá bóng trực tiếp services offer information services about goods or services of the seller to consumers on đá bóng trực tiếp websites, those merchants or organizations act as a third party in providing information under the law on consumer protection.

- The principle of trading restricted goods, services, conditional business, in industries and trades with conditional business investment via đá bóng trực tiếp. đá bóng trực tiếp activities involving restricted goods, services, conditional business must comply with related legal regulations. Entities applying đá bóng trực tiếp to trade restricted goods or services, or conditional business goods or services must adhere to relevant legal regulations pertaining to those goods or services.

- Participants in đá bóng trực tiếp activities have the obligation to comply with legal regulations on information security, network security, and other related laws.