HCMC – Agoda, Airbnb, Booking, and PayPal, which all have active e-commerce platforms in Vietnam, have not yet filed for tax, according to the Large Enterprise Tax Department under the General Department of Taxation.
Under current regulations, tax authorities are tasked with managing e-commerce activities, digital platforms, and services provided by foreign suppliers.
The Large Enterprise Tax Department oversees tax compliance for these entities but found that the four mentioned suppliers have yet to register through its electronic tax portal.
The department has called on relevant state agencies, including the Ministry of Information and Communications, the Ministry of Industry and Trade, the State Bank of Vietnam, and the Ministry of Public Security, to coordinate efforts and implement appropriate management measures for these foreign suppliers.
Meanwhile, the General Department of Taxation reported that 120 foreign suppliers operating nationwide have registered, declared, and paid taxes. In 2024, the total tax amount collected through the electronic portals reached nearly VND8.7 trillion, marking a 26% increase compared to the same period in 2023 and surpassing projections by 74%.
To improve tax management for e-commerce, particularly for cross-border transactions, the department has introduced several initiatives.
These include systematizing theoretical and practical knowledge, leveraging international experiences, and advising on the development of tax policies, management practices, and relevant legal frameworks to better regulate e-commerce activities in Vietnam.
