The above figure accounted for a third of total tax collection amount which foreign suppliers paid last year.

Especially, e-commerce and digital platforms with payment functions will have to declare and pay taxes on behalf of sellers being business households and individuals from April 1, 2025.

The e-commerce portal has received information of 412 e-commerce platforms since its operation in December 15, 2022. 

Accordingly, there are more than 725,000 organizations and individuals doing business on e-commerce platforms with a total transaction value of nearly VND 116 trillion.

Viet Nam is also amending the Law on Corporate Income Tax which aims to require foreign enterprises providing goods and services in Viet Nam via e-commerce and digital platforms to pay tax for their incomes in the country./.