Tax Policies and Quality Management in Vietnam's E-commerce môn Thống kê trong kinh tế và kinh doanh | Trường Đại học Kinh tế Quốc dân

Question 1: 1. Tax policies
According to the EBI 2025 report (Chapters I & II), Vietnam has introduced a new
tax administration framework to address the low tax compliance rate in e-
commerce — where only around 20% of actual market revenue was being declared
and taxed during 2016–2024. The main measures are:
- Information provision: Under Decree 91/2022/ND-CP (amending Decree
126/2020/ND-CP), e-commerce platforms must provide seller activity data to tax authorities upon request.
- Tax deduction & payment by platforms: Law on VAT No. 48/2024/QH15
(effective July 1, 2025) requires both domestic and foreign digital platforms with
payment functions to deduct and remit taxes on behalf of resident and non-resident sellers.
- Tax registration & declaration for foreign suppliers: Law No. 56/2024/QH15
(effective April 1, 2025) mandates that overseas suppliers conducting e-commerce
in Vietnam must register, declare, and pay taxes directly or via an authorized representative.
- New Government decree in 2025:
To detail tax administration for households and individuals on e-commerce/digital
platforms, aiming to increase budget revenue and clarify intermediary responsibilities.
- Responsibilities of logistics & delivery companies: From 2025,
shipping enterprises must provide quarterly transaction and payment data of online sellers to tax authorities. 2. Quality of Goods Management
Government policy on product quality with sustainable e-commerce development, focusing on:
- Traceability & product origin systems: Developing a national system for
managing product information and origins to ensure transparency.
- Business rating platforms: Building platforms to evaluate enterprises against
sustainable and consumer-friendly criteria.
- Digital Product Passport: Introducing technology-based “digital product
passports” to track goods in online markets.
- Green & sustainable e-commerce: Encouraging eco-friendly packaging, reducing
environmental impact in logistics, and promoting responsible sourcing. Question 2:
The government’s objectives, as reflected in the National E-Commerce
Development Master Plan 2026–2030 and the upcoming E-Commerce Law, are:
- Sustainable growth and fair competition: Maintain high growth rates (27% in
2024; market size USD 32 billion) while ensuring a competitive, transparent business environment.
- Infrastructure and technology improvement: Upgrade digital infrastructure,
payment systems, and logistics to support nationwide e-commerce.
- Human resource development: Enhance e-commerce skills and digital literacy for businesses and consumers.
- Reducing regional disparities: Narrow the gap in e-commerce adoption between
urban and rural/provincial areas.
- Data and statistics systems: Strengthen collection and analysis of e-commerce data for policymaking.
- Green and sustainable e-commerce: Promote environmentally friendly practices
in packaging, logistics, and sourcing.
=> These objectives aim to prepare Vietnam’s e-commerce for deeper integration
into the digital economy, while balancing growth with social and environmental responsibility. Question 3: a) Websites
- 46% of enterprises have their own business website for promotion, sales, and customer service.
- Websites remain an important channel alongside e-marketplaces and social media.
b) E-Signatures and E-Contracts
- 74% of enterprises use electronic signatures in business transactions.
- 29% use electronic contract authentication services for archiving and legal integrity. c) Software Use
- 90% of surveyed enterprises use accounting and finance software — the highest
adoption rate among all software types.
- Use of advanced tools (e.g., e-commerce analytics, AI, supply chain software) is
still limited, indicating growth potential.