Vietnam's General Department of Taxation has posted the following letter on the web portal for foreign providers (suppliers) of e-commerce services. The letter, dated 28 April 2022, concerns the new tax requirements for foreign e-commerce providers. Among other things, the letter requests that foreign providers promptly complete all procedures and fulfill obligations as prescribed by law, if they have not done so already. The first quarterly return deadline under the requirements was 30 April 2022.

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Deadline for tax registration, tax declaration and tax payment through the web portal for foreign providers without permanent establishments in Viet Nam

To: Foreign providers without permanent establishments in Viet Nam carrying out e-commerce, digital platform-based business and other services with organizations and individuals in Viet Nam (hereinafter referred to as "foreign providers").

On March 21st, 2022, the General Department of Taxation officially announced the launch of a web portal for foreign providers on the media and put it in operation with the participation of representatives from some foreign providers, banks and relevant ministries and departments. On the web portal for foreign providers (https://etaxvn.gdt.gov.vn), there are 04 functions: Tax registration, Tax declaration, Tracking payment identifier, Tracking submitted documents. An user manual for each function is available in English and Vietnamese. In addition, online support via emails and hotlines will be provided in case foreign providers encounter any problems during the implementation process.

Pursuant to Decision No. 1968/QD-BTC dated October 8th, 2021, Department of Large Taxpayers is assigned to manage foreign providers without permanent establishments in Viet Nam carrying out e-commerce, digital platform-based business and other services with organizations and individuals in Viet Nam.

Department of Large Taxpayers is pleased to announce:

Pursuant to the Law on Tax Administration No. 38/2019/QH14, Decree No. 126/2020/ND-CP dated October 19th, 2020 of Government of Viet Nam and Circular No. 80/2021/TT-BTC dated September 29th, 2021 of Ministry of Finance, from January 1st, 2022, foreign providers with tax obligations arose in Viet Nam must directly undertake tax registration, tax declaration and tax payment in Viet Nam or authorize organizations, tax agents operating under Vietnamese law to complete these procedures.

Up to now, Department of Large Taxpayers has received several tax registration dossiers and provided tax identification numbers to a number of foreign providers. Department of Large Taxpayers has also provided guidance to foreign providers to complete tax declaration and payment via the web portal in accordance with regulations.

Besides, a number of foreign providers currently have not yet undertaken tax registration, tax declaration and tax payment via the web portal. Therefore, Department of Large Taxpayers requests those foreign providers to undertake tax registration, tax declaration and tax payment via the web portal as prescribed by Viet Nam's law (the deadline for declaring and paying tax incurred in the first quarter of 2022 is April 30th, 2022).

After April 30th, 2022, Department of Large Taxpayers will public a list of foreign providers that have not fully fulfilled their obligations on the web portal of the General Department of Taxation of Viet Nam and other media channels.

Department of Large Taxpayers requests foreign providers, authorized organizations, tax agents and relevant units to promptly complete all procedures and fulfill obligations as prescribed by law.

Department of Large Taxpayers respectfully informs foreign providers for acknowledging and implementation.