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Vietnam: Withholding tax in Vietnam Law on Tax Administration

Progress

Current status
in force
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

01 Jul 2020
adopted

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, …

Source
Event type law
Action type adoption
Government branch executive
Government body central government

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