On October 30, 2022, the Government issues Decree No. 91/2022/ND-CP on amending and supplementing a number of articles of Decree No. 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration.
Decree 91 supplements the regulations that, the owners of the e-commerce trading floor shall supply the full and correct information of traders, organizations, and individuals who make part or full of goods and service trading in the e-commerce trading floor to the tax agencies, including
- Name of seller:
- Tax code or id personal identifier, or number of identity card or citizen identification or passports, address;
- Telephone number;
- Revenues from the online transactions of the e-commerce trading floor. Information supply is implemented quarterly, on the last day of the first month of the next quarter.
The information must be supplied by the electronic method via the electronic portal of the General Department of Taxation under the database format which is declared by the General Department of Taxation.
This Circular takes effect on October 30, 2022.