Strengthening tax management in digital business
In order to synchronously and uniformly implement new contents in Decree No. 117/2025/ND-CP dated June 9, 2025
of the Government regulating tax management for business activities on e-commerce platforms, digital platforms of
households and individuals (Decree 117), on the morning of June 20, the Tax Department organized a training conference
on Decree 117 chaired by Deputy Director of the Tax Department Dang Ngoc Minh. Attending the conference were
representatives of leaders of Departments, units under the Tax Department and specialized departments and teams
of the Regional Tax Branch.
Speaking at the opening of the conference, Deputy Director Dang Ngoc Minh emphasized: “E-commerce is one
of the fastest growing fields, rich in operating models and diverse in participating entities. Transactions and sales
activities are carried out through digital platforms, global Internet connection software, with the participation of
many entities: sellers, buyers, platform operators, shipping units and payment intermediary organizations.
This feature has posed an urgent requirement for perfecting the tax management mechanism in accordance with reality.”
In recent times, the Tax sector has made efforts to synchronously deploy tax management solutions for e-commerce
business activities. Initially, positive signals were recorded with results in the past three years, with revenue from
organizations and individuals operating in this field reaching about 296 trillion VND. In the first quarter of 2025 alone,
the tax paid from e-commerce activities reached VND34.5 trillion, an increase of 19% over the same period last year.
Notably, in order to facilitate business households and individuals to fulfill their tax obligations, from December 19, 2024,
the Tax sector has put into operation the Electronic Information Portal for business households and individuals to register,
declare, and pay taxes from e-commerce and business on digital platforms, initially creating another convenient and
transparent tax transaction channel.
According to the provisions of the Tax Administration Law No. 56/2024/QH15, the Government has issued Decree
117/2025/ND-CP to establish a complete and modern legal framework for tax management in the context of a
strongly developing digital economy. The Decree will officially take effect from July 1, 2025.
Representatives of professional units give opinions and share information to tax authority bridges nationwide
The focus of Decree 117 is the new tax management method, which clearly stipulates the responsibilities and
implementation mechanisms of organizations operating e-commerce trading floors, digital platforms and other
digital economic entities. Accordingly, these organizations are responsible for deducting, declaring and paying
taxes on behalf of households and individuals doing business on their platforms; at the same time, reporting data
and information related to transactions to tax authorities according to regulations.
At the conference, representatives of the Departments and units under the Tax Department disseminated and
provided detailed instructions on the new contents of Decree 117, focusing on the process of declaring,
registering and paying taxes via electronic platforms; at the same time, sharing information technology applications
that have been and are being deployed to ensure the synchronization of the tax management system as
required by the Decree.
The conference also recorded many opinions and questions from the grassroots, related to specific contents
such as: regulations on electronic invoices for digital platform business households, solutions to control tax
obligations from trading floors... The problems were directly and promptly answered by representatives of
specialized units.
Concluding the conference, Deputy Director Dang Ngoc Minh requested the Heads of Regional Tax Branches
to continue to proactively direct and organize the strict implementation of the contents of Decree 117;
at the same time, strengthen propaganda and support for organizations operating e-commerce platforms,
business households and individuals to properly fulfill their tax obligations. In the spirit of accompanying taxpayers,
the Tax sector will continue to promote its core role in the national digital transformation process, contributing to
building a modern, transparent and sustainable national financial system.
“The issuance of Decree 117/2025/ND-CP has promptly met the requirements of current tax management:
Ensuring that households and individuals doing business on digital platforms fully fulfill their tax obligations
like other business entities; Strengthening the responsibility of intermediary organizations and e-commerce
platform operators in coordinating tax management; Effectively utilizing data and technology of digital platforms
to monitor online transactions; Creating favorable conditions and reducing administrative procedures for taxpayers;
At the same time, gradually forming a healthy and fair business environment, preventing tax evasion in
the e-commerce sector.”
