Vietnamese
One of the notable new points of Circular No. 90/2026/TT-BTC is the addition of regulations on granting separate tax identification numbers (TINs) to operators of domestic e-commerce platforms and digital platforms for withholding, declaring and paying tax on behalf of taxpayers.
Accordingly, at Point b, Clause 2, Article 1, Circular No. 90/2026/TT-BTC identifies as one of its guiding contents the implementation of tax registration and the issuance of a separate TIN for declaring and paying, on behalf of taxpayers, taxes withheld by operators of domestic e-commerce platforms and organizations in Vietnam engaged in other digital economy activities as prescribed at Point a, Clause 1, Article 45 of Decree No. 252/2026/ND-CP.
To implement this provision, Point h.3, Clause 2, Article 4 of Circular No. 90/2026/TT-BTC provides that operators of domestic e-commerce platforms and other digital platforms having online ordering and payment functions are organizations responsible for withholding and paying tax on behalf of foreign suppliers, business households and business individuals, including both resident and non-resident individuals.
As these entities are required to pay tax on behalf of taxpayers, they must register directly with tax authorities in order to be granted separate TINs for tax declaration and payment on behalf of taxpayers.
Compared with Circular No. 86/2024/TT-BTC, there were previously no provisions on granting separate TINs to operators of e-commerce platforms. Under Point g, Clause 2, Article 4 and Point e, Clause 4, Article 5 of Circular No. 86/2024/TT-BTC, entities eligible for TINs for tax payment on behalf of taxpayers mainly included enterprises, organizations and individuals responsible for withholding and paying tax on behalf of foreign contractors, foreign suppliers or parties to business cooperation contracts. Commercial banks, payment intermediary service providers and organizations authorized by foreign suppliers were also responsible for withholding and paying tax on behalf of taxpayers.
However, operators of domestic e-commerce platforms had not been identified as entities responsible for withholding and paying tax on behalf of taxpayers, nor were they granted separate TINs as provided under the current regulations.
Click here for the Vietnamese version
