HCM City lists applicable tax categories for online sellersThe HCM City Department of Taxation officially announced a series of taxes applicable to online merchants, including licence tax, value added tax, personal income tax, excise tax, and environmental protection tax (if any). The tax obligations consist of licence tax, value added tax, personal income tax, excise tax and environmental protection tax (if any). Besides, internet sellers who distribute and supply goods have to pay value added tax and personal income tax of 1 per cent and 0.5 per cent, respectively. Other e-commercial business activities have to pay two per cent value added tax and one per cent personal income tax. Recently, leaders of some tax departments in Ho Chi Minh City districts said that they would continue to update the list of online sellers and invite them to file and pay tax.

Source: VietNamNet News July 13, 2017 08:03 UTC