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Vietnam: Withholding tax in Vietnam Law on Tax Administration

Progress

Current status
in force
01 Jan 2022 in force
29 Sep 2021 in grace period
19 Oct 2020 adopted

Scope

Implementers
Vietnam
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
central government
Implementation Level
national

Timeline of events

01 Jan 2022
in force

Implemented Law on Tax Administration containing digital tax measures

Circular No. 80/2021/TT-BTC by the Vietnamese Government implemented the prescriptions of the Law on Tax Administration directed to e-commerce business, digital-based business, and other services of overseas suppliers that do not have a permanent es…

Source
Event type law
Action type implementation
Government branch executive
Government body central government
29 Sep 2021
in grace period

Enforced Law on Tax Administration containing digital tax measures

Circular No. 80/2021/TT-BTC by the Vietnamese Government enforced the prescriptions of the Law on Tax Administration directed to e-commerce business, digital-based business, and other services of overseas suppliers that do not have a permanent estab…

Source
Event type law
Action type in force with grace period
Government branch executive
Government body central government
19 Oct 2020
adopted

Adopted Law on Tax Administration containing digital tax measures

The Law on Tax Administration was adopted by the Vietnamese Government. The law delegates the Minister of Finance and the State Bank of Vietnam to establish a mechanism for supervision of cross-border payments in e-commerce, digital trade, and other…

Source
Event type law
Action type adoption
Government branch executive
Government body central government