The Ministry of Finance is developing and collecting comments on the Draft Decree regulating tax management for business activities on e-commerce platforms and digital platforms of business households and individuals (as of February 28, 2025) (Draft Decree). The Draft Decree specifies the responsibility of organizations managing e-commerce trading floors, digital platforms with payment functions, and organizations with other digital economic activities to deduct and pay taxes on behalf of business households and individuals. Several contents of the Draft Decree include:
(i) The scope of deducting and paying taxes on behalf of business households and individuals;
(ii) The time for tax deduction, the determination of deducted tax amounts;
(iii) The method for declaring and paying deducted taxes.
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