[CLSTR]
< Back to situations

Monitor this situation.

[SITUATION] · [QUIET] · [BUSINESS]

4 clusters · 7 sources · 29 days · First seen · Last updated

Vietnam tax guidance for TikTok and Shopee affiliate income

Overview

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 including Google Play, Apple Store, and YouTube, noting 47 organizations generating 78.615 billion VND and 526 individuals generating 291.3 billion VND.

Regarding affiliate marketing, regulations classify income from digital content creation, product promotion, or affiliate marketing as business income rather than wages, subject to a 5% personal income tax rate. While previous guidance suggested platforms like TikTok Shop would be responsible for withholding and paying taxes on behalf of users, recent updates from Ho Chi Minh City authorities indicate that for individuals operating as business households, the responsibility for declaration and payment remains with the business owner, as platforms may not currently withhold tax prior to payment.

In Hanoi, the Tax Department has further clarified that the classification of income as wages or business income depends on the nature of the economic relationship defined in the contract between the individual and the organization. If the transaction is legally classified as business activity, the individual must fulfill tax registration, declaration, and payment obligations. This follows reports of platforms like Shopee beginning to deduct 5% VAT and 5% personal income tax from commissions.

Entities

TikTok · Hanoi Tax Department · Google · Vietnam · TikTok Shop Vietnam

Timeline

  1. [BUSINESS] 3 sources
    Vietnam tax authorities clarify affiliate marketing obligations

    Hanoi tax officials clarified that affiliate marketers' tax obligations depend on whether their contracts define their income as wages or business activity.

  2. [BUSINESS] 3 sources
    Vietnam tax authorities target digital platform income and affiliate marketing

    Vietnamese tax authorities are targeting digital income, including high-earning creators on Google and YouTube, and implementing a 5% tax on affiliate marketing income via platforms like TikTok Shop.

  3. [BUSINESS] 2 sources
    Vietnam tax authorities clarify rates for TikTok affiliate marketers

    Tax authorities in Ho Chi Minh City have clarified tax rates for TikTok affiliate marketers, applying 2% for agency commissions and 5% for digital advertising and livestreaming services.

  4. [BUSINESS] 3 sources
    Vietnam tax guidance for TikTok affiliate marketing

    Tax authorities in Ho Chi Minh City have clarified tax obligations for affiliate marketers on platforms like TikTok, noting a 5% tax rate for digital content and advertising services.

Sources

baochinhphu.vn · cafebiz.vn · cafef.vn · congnghe.vn · kenh14.vn · kienthuc.net.vn · vtv.vn

This summary has been updated 2 times: see revision history