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Description

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 establishment in Vietnam. The Circular provides the definitions of "E-commerce activity" and "Digital-based business", and obliges the targeted suppliers to register on an electronic portal of the General Department of Taxation to be able to pay taxes (in particular, the value-added tax and corporate income tax).

Original source

Scope

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

Complete timeline of this policy change

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2020-10-19
adopted

The Law on Tax Administration was adopted by the Vietnamese Government. The law delegates the Minis…

2021-09-29
in grace period

Circular No. 80/2021/TT-BTC by the Vietnamese Government enforced the prescriptions of the Law on T…

2022-01-01
in force

Circular No. 80/2021/TT-BTC by the Vietnamese Government implemented the prescriptions of the Law o…