Progress

Current status
in force
01 Jan 2022 in force
29 Sep 2021 adopted

Scope

Implementers
Vietnam
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
platform intermediary: e-commerce
Government Branch
executive
Government Body
tax authority
Implementation Level
national

Timeline of events

01 Jan 2022
in force

Implemented Circular No. 80/2021/TT-BTC including taxes for foreign e-commerce platforms

On 1 January 2022, Circular No. 80/2021/TT-BTC, which included provisions for platform intermediaries in the e-commerce sector, entered into force. Chapter IX delineates the tax obligations of foreign e-commerce and digital-based business entities t…

Source
Event type order
Action type implementation
Government branch executive
Government body tax authority
29 Sep 2021
adopted

Adopted Circular No. 80/2021/TT-BTC including taxes for foreign e-commerce platforms

On 29 September 2021, the General Department of Taxation (GDT) adopted Circular No. 80/2021/TT-BTC, which included provisions for platform intermediaries in the e-commerce sector. Chapter IX delineates the tax obligations of foreign e-commerce and d…

Source
Event type order
Action type adoption
Government branch executive
Government body tax authority

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