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VAT Digital Toolkit for Asia-Pacific (Английский)

Value added tax (VAT) is a major revenue source for most jurisdictions in the Asia-Pacific (APAC) region, representing over one fifth of the region’s total tax revenues on average, ahead of notably corporate income taxes and personal income taxes. Safeguarding these crucially important VAT revenues in economies that are being transformed by digitalisation and globalisation is a priority for many governments in the APAC region. Action is required not only to generate the revenues necessary to finance sustainable development and to strengthen domestic resource mobilisation after the Coronavirus (COVID-19) crisis, but also to minimise competitive distortion between foreign online sellers and local physical stores. The APAC region represents the largest share of global e-commerce by far and e-commerce sales continue to increase considerably across the region. The outbreak of the COVID-19 pandemic has been a key driver of stronger than expected e-commerce growth in the APAC region. The strong growth of digital trade has created significant challenges for VAT systems globally and in the APAC region. Governments worldwide have recognised that the VAT challenges created by the digitalisation of the global economy require a globally co-ordinated response. This Toolkit provides comprehensive and detailed guidance for the policy design, implementation and operation of a comprehensive VAT strategy targeted at digital trade in the APAC region. Sections 2, 3 and 4 of the Toolkit provide a detailed analysis of the various components of the recommended policy framework for the application of VAT to digital trade and practical guidance for their implementation in light of the specific circumstances in the APAC region. Section 5 of the Toolkit presents detailed guidance on the administrative and operational implementation of the recommended policy framework for the collection of VAT on international digital trade. Section 6 of the Toolkit advises policymakers and administrators on the implementation of an effective communication strategy and of robust compliance risk management strategies to ensure compliance by non-resident online suppliers and digital platforms with their obligations under the recommended policy framework for the application of VAT to digital trade.

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