Vietnam tax authorities target digital platform income and affiliate marketing

Tax authorities in Vietnam are intensifying oversight of digital income and e-commerce activities. In Hanoi, the Tax Department has identified significant revenue streams from platforms such as Google Play, Apple Store, and YouTube. Data collection efforts have identified 47 organizations generating 78.615 billion VND and 526 individuals generating 291.3 billion VND. Authorities are actively working with high-earning individuals to ensure tax compliance.

Additionally, new guidance has been issued regarding tax obligations for affiliate marketing on e-commerce platforms like TikTok Shop. Income derived from digital content creation, product promotion, or affiliate marketing is classified as business income rather than wages. Such income is subject to a 5% personal income tax rate. Under these regulations, platforms like TikTok Shop are responsible for withholding, declaring, and paying the tax on behalf of the users.