Vietnam: Revisions to Tax Management Law concerning e-commerce platforms
Progress
Current status
in force
01 Apr 2025 in force
29 Nov 2024 adopted
Scope
Implementers
Vietnam
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Government Branch
executive
legislature
Government Body
central government
parliament
Implementation Level
national
Timeline of events
Implemented revisions to Tax Management Law concerning e-commerce platforms
On 1 April 2025, the revisions to the Tax Management Law enter into force. The revisions require e-commerce platforms to provide information and cooperate with tax authorities to ensure taxes are paid in accordance with regulations. In particular, t…
SourceEvent type
law
Action type
implementation
Government branch
executive
Government body
central government
Adopted revisions to Tax Management Law concerning e-commerce platforms
On 29 November 2024, the National Assembly adopted revisions to the Tax Management Law that require e-commerce platforms to provide information and cooperate with tax authorities to ensure taxes are paid in accordance with regulations. The revisions…
SourceEvent type
law
Action type
adoption
Government branch
legislature
Government body
parliament