Dispatch No. 4205/TCT-DNNCN dated November 14th, 2022 of the General Department of Taxation regarding initiation of instructions for e-commerce platforms owners to provide information as specified in Decree No. 91/2022/ND-CP

To help e-commerce platforms owners to well perform the responsibility to provide information according to clause 7 Article 1 of Decree No. 91/2022/ND-CP, the General Department of Taxation has provided some specific instructions for: entities required to provide information; information to be provided; time for providing information; form of information provision and sanction.

Accordingly, all traders, organizations or individuals that develop e-commerce websites to provide an environment for other traders, organizations or individuals to conduct their commercial promotion, sales or service provision as prescribed in Decree No. 52/2013/ND-CP and Decree No. 85/2021/ND-CP are required to provide information for tax authorities.

Time limit for providing information on the quarter basis is the last day of the first month of the following quarter and starts from the fourth quarter of 2022 (the deadline is on January 31, 2023).

Information to be provided includes general information of traders, organizations and individuals doing business on the e-commerce platform, including: sellers' names, taxpayer identification numbers, ID numbers or passport numbers, addresses, phone numbers. Particularly for e-commerce platform with online ordering function, in addition to the above general information, they must also provide information about sales revenue.

Information shall be provided electronically, via the Portal of the General Department of Taxation (thuedientu.gdt.gov.vn, accessing the "E-commerce data portal") according to the data format specified by the General Department of Taxation.

Notably, tax authorities shall base on Article 19 of Decree No. 125/2022/ND-CP to sanction owners of e-commerce platforms that fail to provide information in accordance with regulations.