Vietnam: Direct taxes including digital service taxes for e-commerce platforms in Circular No. 80/2021/TT-BTC
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
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…
SourceEvent type
order
Action type
implementation
Government branch
executive
Government body
tax authority
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…
SourceEvent type
order
Action type
adoption
Government branch
executive
Government body
tax authority