Sàn TMĐT báo cáo sai doanh thu thuế: Lỗi ở đâu, bên đó chịu trách nhiệm

Discrepancies in revenue data and invoices on e-commerce platforms can directly affect a seller's tax obligations. Regulatory authorities affirm that if the error originates from the platform, the platform must adjust the data and be held accountable in accordance with regulations.

Sellers on e-commerce platforms are gradually adapting to new tax regulations. Illustration photo from Pexels.

On August 6, the Corporate Finance Magazine, in coordination with the Vietnam Tax Consultants' Association (VTCA), organized a seminar on "E-commerce Tax Risk Management."

At the event, readers raised questions: In cases where a seller discovers that the revenue reported by the e-commerce platform to tax authorities does not match actual revenue, should the seller contact the platform or the tax authority for resolution? What is the data adjustment process, and what are the responsibilities of each party?

Mr. Dang Van Thanh, Deputy Head of the E-commerce Tax Department, replied: When a seller discovers that the revenue data transmitted by an e-commerce platform to tax authorities does not match actual revenue, they should first proactively contact the e-commerce platform to review, reconcile, and identify the cause of the discrepancy.

In cases where errors in the declared data are confirmed, the e-commerce platform is responsible for filing supplementary declarations and making adjustments in accordance with tax administration laws, while simultaneously updating the information previously sent to tax authorities.

Regarding the tax authority, the receipt and update of data will be carried out based on the adjustment files provided by the e-commerce platform. Therefore, sellers need to coordinate closely with the platform to ensure that revenue information and tax obligations are updated fully and accurately.

Another reader expressed concern: When an e-commerce platform makes errors in transmitting revenue data or withholding taxes, how is the platform's responsibility toward the seller regulated? What mechanisms does the Ministry of Industry and Trade have for monitoring and handling such issues?

Ms. Le Thi Ha, Head of the E-commerce Management Division at the Vietnam E-commerce and Digital Economy Agency, shared that the 2025 Law on E-commerce and its guiding documents have added many new regulations, including strengthening the responsibilities of e-commerce platform operators to ensure transparency in digital business activities.

According to Ms. Ha, the new regulations focus on managing three core information streams: entities, supply sources, and cash flows.

Regarding business entities, all sellers participating on e-commerce platforms must have their identities verified using a unified identification code linked to their tax identification number and citizen identification card. Furthermore, sellers are required to use payment accounts registered in the name of the individual, business household, or enterprise to conduct transactions, thereby ensuring the management and traceability of cash flows.

Regarding supply sources, e-commerce platform operators are responsible for requiring sellers to provide full information about goods, documents proving origin, and conducting checks before products are posted on the platform. According to Ms. Ha, this is one of the new regulations aimed at increasing the responsibility of e-commerce platforms in controlling goods circulating in the digital environment.

Regarding cash flows, the use of registered payment accounts allows regulatory authorities to reconcile tax identification numbers and personal identification codes with revenue and generated transactions, thereby improving the efficiency of managing and monitoring business activities on digital platforms.

If a seller fulfills their obligations but the platform causes errors during tax declaration, the platform must be held accountable. Illustration photo from Pexels.

Regarding the responsibilities of e-commerce platforms when errors occur in providing data to tax authorities, Ms. Ha emphasized the principle that "whoever makes the mistake is responsible." In cases where the platform operator provides incorrect information about revenue or transactions, or intentionally interferes with the system to falsify data sent to tax authorities, they must be held accountable according to the law.

According to her, if a seller can prove that they provided full and honest information but the error originated from the platform's system, the responsibility lies with the platform operator. In such cases, the platform must implement remedial measures, adjust the data, and bear responsibility for the resulting violations.

Notably, for large digital platforms (with 3 million users or more), the law requires the construction of a dedicated system to receive and handle feedback and complaints from platform users, including sellers, livestream sellers, affiliate marketers, and consumers. This system must be public and transparent; processing may utilize Artificial Intelligence (AI), but the final results must be reviewed, confirmed, and reported to state management agencies by humans.

Ms. Le Thi Ha stated that the Ministry of Industry and Trade is continuing to research and perfect regulations on handling violations in the e-commerce sector, including amending penalty provisions to enhance the responsibility of platforms, contributing to building a transparent, safe e-commerce environment and better protecting the rights of both sellers and consumers.