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Vietnam: Reporting obligations of digital platform service providers

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The Ministry of Finance of Vietnam launched a consultation on a draft rule governing digital platform service providers’ reporting duties and is seeking comments of the public.

 

The proposed rule contains provisions requiring digital service providers to: 

 

  • Pay tax and submit returns on behalf of online platform seller of goods and services
  • Pay tax and file returns under civil law on behalf of sellers of products and services who do not sell via the online platform
  • Provide information on traders, companies, and people that undertake a portion or all of the buying and selling process. Information must be provided on a quarterly basis, no later than the last day of the first month of the following quarter. 

 

 

Source: baochinhphu.vn 

 

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