Review the tax payment of sales livestream individuals

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In recent years, the Government and Ministry of Finance have issued directives to strengthen tax management and prevent tax evasion in e-commerce activities; expanding the implementation of e-invoices generated from cash registers which aims to make e-invoices more accessible and convenient for individuals and businesses, enhance management efficiency, combat tax evasion in the retail sector, protect consumer rights, and promote digital transformation in the finance sector.

In line with these directives, the General Department of Taxation has issued an official dispatch instructing local tax departments to resolutely manage e-commerce taxes and e-invoices generated from cash registers. Accordingly, Director General of Taxation requested local Director of Tax Departments and Large Taxpayers Department to urgently implement key tasks as follows:

Conducting comprehensive inspections of tax declaration, tax payment, and e-invoice usage by organizations, households, and individuals engaged in e-commerce, e-commerce platforms, affiliate marketing, providing digital content products, and receiving income from advertising, software provision, etc., with a particular focus on online businesses and live-streamers.

Along with that, implementing solutions to apply e-invoices generated from cash registers from August 1, 2024, for the following business types: golf course ticket sales and service provision; golf apparel, equipment, accessories, etc.

General Department of Taxation also requested its units to develop inspection plans for the above-mentioned business types to ensure businesses understand their responsibilities, commit to complying with tax declaration and payment regulations, promote the implementation of e-invoices generated from cash registers, and prevent revenue losses.

In addition, the departments must resolutely deploy the task to the leaders of the Tax Departments, the leaders of the Tax Offices and Branches, and specifically to the management officials of the units to work, disseminate policies, regulations and legal provisions on tax declaration, tax payment, and use of e-invoices in transactions to each business establishment in the fields of e-commerce, golf course business, golf support services, etc.

Directly review, statistically analyze, and evaluate tax management work to develop a plan to apply e-invoices generated from cash registers for business types with revenue from tourism ticket sales, entertainment activities, etc., and report to the General Department of Taxation before August 1, 2024.