This means that Vietnam has achieved remarkable results in strengthening the country's overall management of e-commerce activities, especially tax management. Mai Son, deputy director of the Vietnam General Administration of Taxation, said that the tax industry has recently adopted measures to manage e-commerce activities based on eight platform groups.
At the same time, the tax industry will also divide taxpayers participating in e-commerce activities into two major categories for management:
The first is the provision of domestic goods and services, including: platform owners who carry out e-commerce activities, organizations and individuals that provide domestic goods and services through e-commerce trading floors, social network associations and other platforms;
The second is cross-border provision of goods and services, including: no permanent establishment in Vietnam, e-commerce and digital business with organizations and individuals in Vietnam.
