Tax authorities want to apply AI and big data to manage tax risks in e-commerce

Vietnam’s e-commerce market is ranked 3rd in the region and is one of the most potential growth digital economies. The revenue of the e-commerce market in Vietnam will reach 13.7 billion USD in 2021, with an increase of about 15% compared to 2020. With a double-digit growth rate per year, the revenue is expected to reach 39 billion USD by year 2025.

Along with the strong growth and development of cross-border e-commerce and digital services, there are also many problems, especially related to tax administration due to difficulties in fully managing revenue sources. tax payers, determination of tax bases…

According to Mr. Dang Ngoc Minh, Deputy General Director of the General Department of Taxation, the management of e-commerce activities currently has many challenges such as the ability to fully manage revenue sources and taxpayers; difficulties in determining tax bases; difficult to distinguish clearly the type of income as the basis for taxing; difficult to control business transactions to manage tax collectors for e-commerce business; cash flow control…

The General Department of Taxation wants to apply many new technologies to tax management. Photo: General Department of Taxation

Currently, the system of policies and tax management for e-commerce activities is being urgently studied and completed with many legal documents being issued.

At the end of 2021, the Ministry of Finance has also issued a master plan to implement solutions in the Project “Tax management for e-commerce activities in Vietnam” to enhance the effectiveness of tax administration for customers. with domestic and cross-border e-commerce, focusing on providing cross-border digital services of foreign suppliers without fixed business establishments in Vietnam.

According to the Deputy General Director of the General Department of Taxation, in the coming time, this agency will continue to implement activities to manage taxes for e-commerce activities in the direction of modernization.

Specifically, the tax authority will continue to improve the tax legislation to strengthen the responsibility of the owner of the e-commerce floor in tax declaration and tax payment on behalf of the seller of goods and services through the exchange function. order online and provide information to tax authorities electronically.

Modernize tax administration; upgrade information technology infrastructure to connect and store information to support and connect with taxpayers (foreign suppliers, e-commerce floors …) in an electronic form directly at the Portal Electronic General Department of Taxation.

The leader of the General Department of Taxation said that this agency will also build a database to manage risks for e-commerce; apply artificial intelligence (AI) to process data, issue warnings in case the risk threshold is exceeded, and propose risk-based tax management measures for e-commerce activities (concluded). database integration from e-invoices, e-commerce).

Building a smart tax management system, meeting the ability to connect data with state management agencies, integrate information, handle big data, operate 24/7, support and facilitate favorable for taxpayers.

Implement inspection and inspection according to regular and thematic plans for e-commerce activities, focusing on foreign suppliers who do not have fixed business establishments in Vietnam and a number of owners. owns an e-commerce trading floor.

Coordinate with relevant ministries, branches, organizations and associations to exchange and connect information, coordinate management and perfect the amendment of policies and laws to strengthen e-commerce management. Specifically, the tax authority has signed a cooperation agreement with the Ministry of Industry and Trade to share databases, connect to exploit information, perfect legal policies to manage e-commerce business activities.

Signing a cooperation agreement with the Ministry of Information and Communications (the agency in charge of telecommunications networks and the Internet; management of digital service provision and tax administration) to exploit, transmit, and connect information about advertising enterprises. cross-border reporting; a list of individuals who generate revenue from advertising on digital information content products and services; domestic enterprises providing telecommunications services and using digital storage resources.

Develop a working program with the Ministry of Public Security to propose coordination in connecting and sharing databases for tax administration…

Duy Vu


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