HCMC: Tax Audits Planned for Influencers, Youtubers, and Tiktokers

During a conference on December 24 outlining the tax sector’s 2025 objectives, the department announced that in 2024, it had reviewed and updated its e-commerce database, leveraging data from taxation authorities and other government agencies. It also collaborated with e-commerce platforms to collect information on businesses and individuals operating on these platforms.

A task force has been established to identify influencers, content creators (including Youtubers, Tiktokers, KOLs, and livestream sellers on platforms like Facebook, TikTok, and YouTube) for compliance checks. The department’s tax audit plan targets individuals earning from digital platforms, including e-commerce, salaries, and wages.

In a pilot phase, 35 individuals—primarily celebrities and public figures—were audited, with some declaring and paying over 1 billion VND each in taxes.

Tax Collection from E-Commerce Increases by 31%

The Ho Chi Minh City Tax Department currently manages 58,264 taxpayers engaged in e-commerce, including 12,959 businesses and 45,305 individual entrepreneurs, with a total transaction value of 28.7 trillion VND.

Through inspections, authorities addressed tax compliance issues with 14,581 organizations and individuals. Additional taxes and penalties collected from these audits increased by 31% compared to 2023, amounting to an extra 286 billion VND.

Enhanced public awareness and support initiatives have significantly improved tax compliance among e-commerce participants. For instance, a sole proprietor under the District 1 Tax Branch voluntarily declared and paid 11.5 billion VND, including taxes, fines, and late payment fees, on income derived from digital services.

Additionally, many online sellers on e-commerce platforms self-reported and paid taxes exceeding 1 billion VND in 2024. Notably, one celebrity paid 4.7 billion VND, while a streamer contributed 1.9 billion VND in taxes.

For 2024, domestic tax revenues in Ho Chi Minh City reached an estimated 373.572 trillion VND, surpassing projections by 6.2% and reflecting a 14.1% increase compared to 2023. Despite economic challenges, this represents a positive outcome. In 2025, the tax sector in Ho Chi Minh City aims to achieve a revenue target of 389 trillion VND.