Specifically: In the "Open Letter", the General Department of Taxation printed the QR code of the Document Set in the letter sent to organizations and individuals doing e-commerce business in Vietnam to discuss the implementation of tax obligations for the above activities.

"In the process of accessing documents and performing tax obligations, if there are any problems or comments, taxpayers can contact the tax authority for guidance and to resolve problems according to the list of tax authority email addresses (QR code in the letter) at the General Department of Taxation's Electronic Information Portal", said a representative of the General Department of Taxation.

According to the General Department of Taxation, in Article 17 of the Tax Administration Law No. 38/2019/QH14, enterprises, organizations and individuals, if they have business activities, are responsible for self-declaration, self-payment and self-responsibility before tax laws, including e-commerce business. All enterprises, organizations and individuals, if they have business activities, are responsible for self-declaration, self-payment and self-responsibility before tax laws.

In recent years, the General Department of Taxation has focused on building a big data database on tax management for organizations and individuals engaged in production and business activities, including domestic and cross-border e-commerce.

The Tax sector has been and is continuing to promote administrative reform, propaganda, support and comprehensive and synchronous digital transformation of tax management, thereby determined to successfully implement the goal of "Taxpayer-centered service" to create maximum favorable conditions for taxpayers to fulfill their tax obligations in accordance with regulations.

In addition, the Tax sector deploys electronic tax support applications, operates an e-commerce portal for foreign suppliers to fulfill their tax declaration and payment obligations in Vietnam; the Etax Mobile application supports individuals in paying taxes and looking up information on tax obligations quickly and conveniently; and applies electronic invoices to the entire economy, including business households and individual businesses.