To respond to the receipt of information from e-commerce platforms by the Government's Decree No. 91/2022/ND-CP dated October 30, 2022, on the owners of e-commerce trading floors to provide seller information, the General Department of Taxation has built an e-commerce portal and operates it, ensuring the receipt of information by traders, organizations, and individuals doing business through the e-commerce floor. It is expected that the e-commerce portal will be put into operation in December 2022.
To prepare for the provision of information on the e-commerce portal, the General Department of Taxation has guided organizations that are owners of e-commerce trading floors on how to provide information on the portal.
Accordingly, the organization that is the owner of the e-commerce floor is responsible for providing information according to the provisions of Decree No. 91/2022/ND-CP as the traders and organizations that set up the e-commerce website to provide an environment for the traders, organizations and individuals who are not website owners conducting part or all of trade promotion activities, sale of goods, or provision of services by the provisions of Decree No. May 16, 2013, and Decree No. 85/2021/ND-CP dated September 25, 2021, of the Government on e-commerce.
According to the provisions on information provision in Clause 7, Article 1 of Decree No. 91/2022/ND-CP, effective from the information provision period of the fourth quarter of 2022, the deadline is January 31, 2023. For information provision periods of subsequent quarters, the deadline is the last day of the first month of the following quarter. In case the last day coincides with a public holiday as prescribed, the last day of the time limit for providing the information is the working day immediately following that public holiday.
The organization that is the owner of the e-commerce trading floor has the responsibility to provide full, accurate, and on-time general information of traders, organizations, and individuals doing business on the e-commerce floor, including seller's name, code tax number, or personal identification number or identity card or citizenship or passport number, address, contact phone number.
Particularly for an e-commerce trading floor with an online ordering function, in addition to the above general information, it is also necessary to provide information about sales through the online ordering function of the e-commerce floor. In case the e-commerce trading floor does not fully store the above-mentioned general information, it is still required to provide full, accurate, and on-time information by the actual information stored at the e-commerce trading floor.
For the next period of information provision, the e-commerce trading floor is responsible for requesting traders, organizations, and individuals to supplement the e-commerce trading floor to update general information by the provisions of Decree No. 52/2013. /ND-CP and Decree No. 85/2021/ND-CP to provide tax authorities according to regulations.
In case the organization that is the owner of the e-commerce floor does not provide information as prescribed, the tax authorities will handle administrative violations according to the provisions of Article 19 of Decree No. 125/2020/ND-CP.
The provision of information is done electronically, through the e-commerce portal of the General Department of Taxation (thuedientu.gdt.gov.vn, accessing the "E-commerce portal") in the data format specified by the General Department of Taxation in the Appendix of Regulation on the component containing business data that receives information from the organization that is the owner of the e-commerce floor.
(Phuong Thao)
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