In 2024, tax management of e-commerce activities achieved positive results. Photo: H.Anh

E-commerce tax management as a key focus

In 2024, tax management for e-commerce and digital platform businesses remained a top priority to combat tax evasion, protect Vietnam’s tax rights, and foster the growth of the digital economy​

With decisive implementation, tax management efforts for e-commerce activities have yielded positive results as follow:

Authorities reviewed 439 e-commerce platforms, identifying nearly 725,000 organizations and individuals conducting business activities, with total transactions exceeding VND 75 trillion​

Tax revenues collected from e-commerce businesses reached approximately VND 116 trillion, reflecting a 20% increase compared to 2023​

In 2024, tax authorities reviewed 120,333 businesses and individuals, collecting VND 51.563 trillion in taxes. Violations were identified in 30,668 cases, resulting in additional collections and penalties totaling nearly VND 1.36 trillion​

Regarding tax management for foreign suppliers, since the launch of the electronic portal for foreign suppliers (March 21, 2022), 120 foreign suppliers have registered, declared, and paid taxes.

In 2024, these suppliers contributed VND 8.687 trillion in taxes, representing 126% of 2023’s total and achieving 174% of the projected target​

In 2024, the Tax Department launched and officially operated an electronic portal specifically for households and individuals engaged in e-commerce activities. This portal provides a convenient channel for fulfilling tax obligations, assisting businesses and individuals in handling tax procedures. It also meets the requirements for modern and transparent tax management amid the rapidly expanding digital economy in Vietnam.

Hanoi leads e-commerce tax oversight with 117 million transaction records

Hanoi stands out as one of the largest tax management hubs, overseeing more than 236,000 businesses, 235,000 households, and over 10 million individual tax codes​

Mr. Vu Manh Cuong, Deputy General Director of Taxation and Director of Hanoi Tax Department, revealed that Hanoi has synchronized 7.7 million tax codes with the national citizen database​

By integrating data from insurance, banking, transportation, and investment authorities into an extensive data warehouse containing over 80 million tax codes, Hanoi’s Tax Department has developed a robust, digitized tax management system.

The department has cataloged over 117 million e-commerce transaction records, accurately identifying and linking 626,768 online stores with 437,210 tax codes of business owners​

A database covering 82,930 businesses and individuals includes critical details such as names, addresses, ID numbers, emails, phone numbers, warehouses, bank accounts, and sales values​

Data is automatically distributed to local tax offices, ensuring effective monitoring and enforcement across districts and municipalities​

Regarding tax revenue results in Hanoi, by 2024, e-commerce tax revenues in Hanoi totaled VND 38.871 trillion—an increase of 2.8 times compared to the previous year​

Authorities also referred 72 cases of tax violations, particularly in e-commerce, to law enforcement agencies for prosecution​