Hanoi, June 30 -- Starting July 1, e-marketplaces such as Shopee, Lazada, Tiki, and TikTok Shop will officially begin withholding and paying value-added tax (VAT) and personal income tax (PIT) on behalf of individual sellers using their platforms, as in accordance with the Government's Decree No. 117/2025/ND-CP.
Economic experts described this as a major shift in tax administration aimed at enhancing the efficiency of tax collection from the fast-growing online business sector, which still faces gaps in data transparency and tax declaration compliance.
Mai Son, Deputy Director of the Department of Taxation under the Ministry of Finance (MoF), said under Decree 117, e-commerce platforms with payment functions are required to withhold, de...
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