Notice No. 08/TB-TMDT dated May 16, 2025 on regarding change of supervisory tax authority of foreign suppliers

NOTICE

REGARDING CHANGE OF SUPERVISORY TAX AUTHORITY OF FOREIGN SUPPLIERS

To: Foreign suppliers engaging in e-commerce business, digital platform-based business, and other services generating income in Viet Nam.

Pursuant to Decision No. 01/QD-CT dated March 3, 2025 of the Ministry of Finance on functions, duties, powers and organizational structure of the Office and Divisions under the Tax Department;

Pursuant to Decision No. 903/QD-BTC dated March 3, 2025 of the Ministry of Finance on the promulgation of Regulations on functions, duties, powers and organizational structure of the E-commerce Tax Sub-Department;

Pursuant to Decision No. 07/QD-CT dated March 3, 2025 of the Tax Department on the promulgation of Regulations on functions, duties and powers of Divisions under the E-commerce Tax Sub-Department;

From May 19, 2025, the change in the supervisory tax authority of foreign suppliers is as follows:

All procedures related to taxpayer registration, tax declaration and payment, and information exchange with taxpayers shall continue to be carried out via the Electronic Information Portal for Foreign Suppliers (website: https://etaxvn.gdt.gov.vn/nccnn/).

Contact details of the E-commerce Tax Sub-Department:

• Tax authority code: 3034411

• Address: 3rd Floor, Tax Department Headquarters, No. 1A Nguyen Cong Tru, Pham Dinh Ho Ward, Hai Ba Trung District, Hanoi, Viet Nam

• Support hotline: +84.386.068.927

• Support email: ntanh10@gdt.gov.vn

Should you encounter any difficulties in fulfilling your tax liabilities in Viet Nam, please contact us using the above information for timely guidance and support.

In addition, to facilitate the handover of tax administration duties for foreign suppliers from the Large Enterprises Tax Sub-Department to the E-commerce Tax Sub-department, the Electronic Information Portal for Foreign Suppliers (https://etaxvn.gdt.gov.vn) will be suspended from 18:00 on May 16, 2025 to 00:00 on May 18, 2025 for system upgrade and transition. Portal's functions shall be unavailable during this period. You must kindly take note and proactively fulfill your tax liabilities accordingly.

The E-commerce Tax Sub-Department respectfully informs you of the above./.