In 2026, the digital economy will continue to expand strongly through the growth of e-commerce, digital platforms, cross-border services, and data-driven business models. This rapid growth is creating major challenges for the traditional tax system in tracking actual revenue and ensuring fairness among different types of businesses.
In response, tax authorities have introduced a new policy to tighten tax declaration and administration for digital economic activities. Under the new rules, all individuals and businesses operating on digital platforms—including online sellers, affiliate marketers, livestream sellers, and cross-border digital service providers—must fulfill their tax filing obligations in a transparent and complete manner.
One of the key features of the policy is the application of data analytics systems and artificial intelligence in tax administration. This system can aggregate data from multiple sources, such as e-commerce marketplaces, payment gateways, banks, and social media platforms, to estimate the actual revenue of business operators. This helps tax authorities reduce underreporting and inaccurate declarations.
In addition, the new policy requires e-commerce platforms and digital service providers to supply transaction data when requested lawfully by regulatory authorities. This is an important step toward improving transparency and oversight in a rapidly developing digital economy.
From the perspective of state management, applying technology to tax collection not only improves budget revenue efficiency but also creates a fairer competitive environment between traditional businesses and digital enterprises. However, it also raises challenges related to data security and user privacy.
Experts believe that in the future, digital economy taxation will continue to be refined toward greater automation, with transaction data processed almost in real time, helping minimize errors and improve the efficiency of public financial management.