Vietnam: Withholding tax in Vietnam Law on Tax Administration
Progress
Current status
adopted
01 Jul 2020 adopted
Scope
Implementers
Vietnam
Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
platform intermediary: e-commerce
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
Implemented Law on Tax Administration containing digital tax measures
On 1 July 2020, the Law on Tax Administration (38/2019/QH14) entered into force. 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, …
SourceEvent type
law
Action type
adoption
Government branch
executive
Government body
central government