Official Dispatch 7403/CT-TMDT 2026 guidance on tax liabilities for individuals providing digital content and affiliate marketing services in e-commerce

To:

-              Vietnam E-Commerce and Digital Economy Agency - the Ministry of Industry and Trade;

-              TikTok Shop Vietnam Co., Ltd.

The E-Commerce Taxation Sub-Department has received written requests from the Vietnam E-Commerce and Digital Economy Agency - the Ministry of Industry and Trade and TikTok Shop Vietnam Co., Ltd. regarding the declaration, withholding and payment of tax on income derived from affiliate marketing activities on e-commerce platforms. After consulting relevant units under the Ministry of Finance, the Department of Taxation provides its opinion on this matter as follows:

Pursuant to Clause 12, Article 3 of the Law on E-Commerce No. 122/2025/QH15 dated December 10, 2025, on affiliate marketing services in e-commerce;

Pursuant to Article 43 of Decree No. 252/2026/ND-CP dated June 30, 202,6 detailing a number of articles of, and providing measures for the implementation of, the Law on Tax Administration;

Pursuant to Clauses 1 and 2, Article 9 of Law No. 67/2025/QH15 dated June 14, 2025 of the National Assembly on Corporate Income Tax and Clause 1, Article 9 of Decree No. 320/2025/ND-CP dated December 15, 2025, detailing a number of articles of, and providing measures for guiding the implementation of the Law on Corporate Income Tax,

Pursuant to the Law on Personal Income Tax No. 109/2025/QH15 dated December 10, 2025 and Decree No. 253/2026/ND-CP dated June 30, 2026, detailing a number of articles, and providing measures to organize and guide the implementation of, the Law on Personal Income Tax

Based on the foregoing provisions, the Department of Taxation gives its opinions as follows:

1. Determination of tax liabilities applicable to income derived from affiliate marketing and digital content creation activities

Where an individual receives income under a labor contract or collective bargaining agreement entered into with an income-paying organization or individual in accordance with the labor law, such income shall be determined as income from salaries and remunerations.

Organizations and individuals paying income shall withhold, declare and pay personal income tax in accordance with regulations.

Where an individual engages in digital content creation, product promotion or affiliate marketing activities on e-commerce platforms or digital platforms and receives income from a platform or brand in connection with business activities, other than salary or wages, such income shall be determined as business income. Business households and business individuals shall make tax registration, declaration and payment in accordance with Decree No. 68/2026/ND-CP and Decree No. 141/2026/ND-CP.

Regarding the personal income tax rate: pursuant to Clause 14, Article 3 of the Law on E-Commerce No. 122/2025/QH15, affiliate marketing services in e-commerce mean the advertising of goods and services through access links, referral codes or similar methods linked to an e-commerce platform. Accordingly, affiliate marketing activities on e-commerce platforms shall be subject to the tax rate applicable to the provision of digital information content products and services relating to entertainment, video games, digital films, digital photos, digital music and digital advertising, for which the personal income tax rate is 5% under Point dd, Clause 3, Article 7 of the Law on Personal Income Tax No. 109/2025/QH15.

2. Responsibilities of platform operators for deducting, declaring and paying deducted tax amounts on behalf of taxpayers

Pursuant to Article 43 of Decree No. 252/2026/ND-CP, where TikTok Shop is the operator of an e-commerce platform with online ordering and payment functions, TikTok Shop shall withhold tax and declare and pay the withheld tax on behalf of business households and individuals conducting business on TikTok Shop's platform.

3. Supporting documents for payments for affiliate marketing services in determining deductible expenses for enterprises

An enterprise's expenses shall be included in deductible expenses upon determining corporate income tax if all conditions prescribed in Article 9 of the Law on Corporate Income Tax No. 67/2025/QH15 and Clause 1, Article 9 of Decree No. 320/2025/ND-CP are fully satisfied.

Regarding supporting documents, where an enterprise uses affiliate marketing services in e-commerce provided by a business household or an individual conducting business:

Business households and business individuals whose annual revenue exceeds VND 1 billion must register for the use of invoices. An enterprise shall use invoices issued by the business household or business individual as supporting documents in dossiers recording expenses for corporate income tax calculation purposes.

Where an enterprise purchases goods or services from a business household or business individual whose revenue is below the VAT-taxable revenue threshold, it must have proof of payment issued to the seller in accordance with the laws on accounting, invoices and supporting documents (where the value of goods or services purchased on a single day from each business household or individual is VND 5 million or more, cashless payment must be made), and a list of goods or services purchased signed by the enterprise's legal representative or an authorized person, who shall be responsible therefor in accordance with Point 1b, Article 9 of Decree No. 320/2025/ND-CP, as supporting documents in dossiers recording expenses for corporate income tax calculation purposes.

Where goods or services are provided through an e-commerce platform, the organization or individual selling goods or providing services may request the operator of the e-commerce platform or digital platform to provide the buyer's information, transaction-related information, delivery time and confirmation of the order completion status on the system so that the seller may create an e-invoice in accordance with regulations applicable to the sale of goods or provision of services through an e-commerce platform or digital platform, under Point 1c, Article 17 of Decree No. 254/2026/ND-CP. The operator of the e-commerce platform or digital platform shall provide the buyer's information, transaction-related information, delivery time and confirmation of the order completion status on the system so that the seller may create an e-invoice in accordance with regulations applicable to the sale of goods or provision of services through an e-commerce platform or digital platform, pursuant to Clause 2, Article 19 of Decree No. 254/2026/ND-CP.

The E-Commerce Taxation Sub-Department hereby informs for your information and compliance./.

P.P the Director General

Manager of the E-Commerce Taxation Sub-Department

CAP QUY PHUC