The Tax Authority will inspect individuals, organize online sales, livestream

According to Official Telegram 01/CD-TCT dated June 4, 2024, the Tax Authority will inspect online sales and livestreams with the following contents:

The Director General of the General Department of Taxation issued Official Telegram 01/CD-TCT in 2024 on drastically and effectively implementing tax management for e-commerce activities and electronic invoices initiated from cash registers.

Specifically, implementing the direction of the Government and the Ministry of Finance in improving tax collection management capacity and preventing tax loss for e-commerce activities; continue to expand the implementation of electronic invoice solutions initiated from cash registers to support people and businesses in using electronic invoices quickly, conveniently, and economically, while improving management efficiency, preventing tax loss in the retail sector, protecting consumer rights, contributing to promoting digital transformation of the Finance industry. Implementing the direction of the Minister of Finance, the Director General of the General Department of Taxation requests the Directors of the Tax Departments of provinces and cities and the Large Enterprise Tax Department to continue to urgently carry out the following tasks:

1. Review and inspect synchronously and comprehensively the tax declaration, payment, and use of electronic invoices in online sales and livestream
Deploy a synchronous and comprehensive review and inspection of tax declaration, payment, and use of electronic invoices of organizations, business households, and individuals doing e-commerce business, doing business on e-commerce trading floors, affiliate marketing, providing digital information content products and receiving income from advertising activities, providing software… especially organizations and individuals doing online business, broadcasting live videos (livestream) and selling goods and services. services,… Specifically for individuals and organizations selling online and livestreaming.

2. Types of businesses will apply electronic invoices generated from cash registers from August 1, 2024
Implement solutions to apply electronic invoices initiated from cash registers from August 1, 2024 for the following types of businesses:

– Sell golf course tickets and provide on-course services.

– Trading in apparel, tools, accessories,… for golf.

3. Inspection and testing work for individuals and organizations selling online and livestreaming
Develop plans and deploy inspection and examination work for individuals and organizations selling online and livestreaming so that business establishments understand and fully realize their responsibilities and commit to seriously implementing tax declaration and payment according to regulations, promoting the implementation of electronic invoices created from cash registers, preventing loss of State budget revenue.

4. The agency promulgates policies and laws on tax declaration, payment, and use of electronic invoices for individuals and organizations selling online and livestreaming
Drastically deploy tasks to leaders of the Tax Department, leaders of Tax Departments and Sub-Departments and specifically to civil servants managing units to work and propagate policies and legal regulations on tax declaration and payment, use of electronic invoices in transactions to each business establishment in the field of e-commerce, golf course business, golf course support service business…

5. Direct the review, statistics and evaluation of tax administration
According to Official Dispatch 01/CD-TCT, directing the review, statistics, and evaluation of tax management to plan the application of electronic invoices generated from cash registers for types of businesses with revenue from selling tickets to visit tourist areas, entertainment activities,… reported to the General Department of Taxation before August 1, 2024.

The Department of Taxation specifically reports on the implementation of the contents and tasks under the direction of the General Department of Taxation in this dispatch and sends the results of implementation according to the attached form to the General Department of Taxation (through the Department of Industrial Enterprise Management), and at the same time send it to the email address: dhtuan@gdt.gov.vn.

The Director General of the General Department of Taxation requests the Director of the Tax Department of provinces and centrally run cities; The Director of the Large Enterprise Tax Department strictly implements the direction of the Prime Minister and the Minister of Finance on improving tax collection management capacity and preventing tax loss.