VCN - The Hanoi Taxation Department has continuously guided the tax registration and declaration for individuals engaging in e-commerce business.
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Individuals with an income of less than 100 million per year must declare taxes but not pay taxes
Individuals with an income of more than 100 million vnd per year must pay taxes
Hanoi Taxation Department acknowledged that according to provisions of the Law on Tax Administration, Circular No. 95/2016 / TT-BTC dated June 28, 2016 guides tax registration, as follows: business organizations, households and individuals are subject to tax registration.
Entities having online business addresses are not subject to tax registration include: Business organizations and individuals who have had their shops with specific addresses, registered tax and used social networks to advertise their business activities can use the granted tax identification number to declare and pay taxes and do not have to carry out tax registration procedures.
Online business individuals who stopped their business do not have to implement tax registration procedures.
The Hanoi Taxation Department recommends that individuals engaging in e-commerce business are subject to the tax registration but have not implemented, they must declare form as prescribed in Clause 7, Article 7 of Circular No. 95/2016 / TT- BTC dated June 28, 2016 of the Ministry of Finance (tax registration form on the website of the Hanoi Taxation Department) with a photocopy of ID card or passport to be sent to the tax office where their shops are located or they are residing to register tax. When completing tax registration procedures, business individuals will be given a tax identification number.
For tax declaration and determination, the Hanoi Taxation Department said that under Circular 92/2015 / TT-BTC dated 15 June 2015 guiding the implementation of the Law on VAT and PIT for resident individuals engaging in business, they are obliged to declare taxes in accordance with Article 6 of Circular 92/2015 / TT-BTC dated June 15, 2015 (tax declaration form on the website of Hanoi Taxation Department) to be sent to the Tax Branches together with the tax registration declaration.
The tax payable is determined as follows: The payable VAT and PIT shall be calculated by tax rate multiplied by the turnover. For example, for distribution and supply of goods: the VAT rate is 1%; The PIT rate is 0.5%; With other business activities, the VAT and PIT rates are regulated in Circular 92/2015 / TT-BTC dated June 15, 2015.
Individuals with an income of less than 100 million per year must declare taxes but must not pay taxes.
Within a year, if individuals change their business scales, they must implement the additional declaration in accordance with the regulations.
Tax declaration is to avoid penalties
The Hanoi Taxation Department requests that individuals and organizations who receive notification via SMS must give their feedback to the Tax Agencies according to the survey form at address https://goo.gl/forms/Hv7VdD4rYUdPx0nw2 for Tax agencies to gather information, thereby supporting taxpayers.
Also, taxpayers who have not register tax shall download the above tax registration form and tax declaration form and then declare and submit the dossiers to the town’s or district’s tax branches where their shops are located or they are residing.
Any problems, please contact the Hanoi Taxation Department (Tax Declaration and Accounting Division), 8th floor, No. 187 Giang Vo, Dong Da district, Hanoi for support and instruction in a timely fashion. The Hanoi Taxation Department also publicizes their hotline for taxpayers. Hotline 1: 0989.210.987. Hotline 2: 0976.097.675. Hotline 3: 0918.658.869.
Earlier, on June 19, 2017, the Hanoi Taxation Department sent to individuals and organizations engaging in e-commerce business the instructions to carry out regulations of Law on tax (tax registration and declaration) for online business.
Through a review of database system, Hanoi now has 13,422 Facebook account holders engaging in online advertisement and business. The Taxation Department has collected information on identities, phone numbers and identified that 1,950 individuals have registered and had tax identification numbers to declare and pay taxes (equivalent to 14.5%).
The Department sent the message to the account holders who were determined not to register tax to guide them to access the website of the tax agency. This website instructs the obligation on tax registration and declaration, the way to declare tax and information so that online business individuals can declare tax, limit disturbances for individuals who have already made the registration.
According to Hanoi Taxation Department, the Department has received positive feedback through the receipt of tax registration dossiers and feedback at the survey forms sent to the Tax Agencies.
However, some individuals do not understand clearly the regulations, so that they have not yet provided information to the Tax Agencies. Therefore, in order for taxpayers to clearly understand their responsibilities when conducting business activities in accordance with the provisions of tax law, the Hanoi Taxation Department shall continue to provide detailed guidance for taxpayers.
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Business registration and performance of tax obligations are the rights and responsibilities of business individuals. If tax agencies detect individuals engaging in e-commerce business but not observing the tax registration and declaration, they shall organize the management and supervision thereof for handling according to the provisions of law.
By Minh Anh/ Huyen Trang