According to GDT, the above figure represented a year-on-year growth of 26%, and increased 74% compared to the annual target. However, the general department acknowledged ongoing challenges to managing taxes on cross-border e-commerce. Transactions in this sector are conducted entirely online, and reach end consumers directly, making it difficult to comprehensively track revenue. Additionally, some foreign suppliers without a permanent establishment in Vietnam can easily evade their tax obligations. To address these issues, the GDT has been implementing various measures, including improving the legal framework, applying technology, enhancing the database, and boosting communications. Efforts have focused on building a Big Data repository using information from banks, e-wallets, online payment service providers, and international card organizations. The department is also exploring the application of advanced technologies such as artificial intelligence (AI), to identify and monitor cross-border e-commerce payments./.