Foreign providers hereafter referred to as those without permanent establishments in Viet Nam and carry out e-commerce, digital platform-based business and other services with organizations and individuals in Viet Nam.
With the aim of assisting foreign providers to comply with tax laws in Viet Nam, the portal was developed to help foreign providers to directly perform or authorize tax registration, tax declaration and tax payment as follows:
(ii) Foreign providers conduct electronic tax transactions along with tax registration for the first time through the Portal.
(iii) After successfully completing tax registration for the first time, the Portal will send information, including electronic transaction account and tax identification numbers, to the registered taxpayer's email address to enable them to carry out tax procedures on the Portal.
(iv) All notifications in the process of conducting electronic transactions with the General Department of Taxation will be sent to the foreign provider's registered email address.
If any difficulties arise, foreign providers can report to the General Department of Taxation of Viet Nam at the contact provided on the Portal for further support and guidance./.