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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).
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