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Vietnam: Implemented Law on Tax Administration containing digital tax measures

Policy overview

Description

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, and other services with organisations and individuals in Vietnam.

Original source

Scope

Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

Hide details
2020-07-01
adopted

On 1 July 2020, the Law on Tax Administration (38/2019/QH14) entered into force. The law delegates …

Key regulatory dimensions

Regulated subjects

The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type Private organisation
Economic activity cross-cutting
Category All

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.
all goods (physical or digital): sale
Regulatory tool
Subordination under sales, use or value-added tax
Registration requirement
Sanctions
Determined by existing law or regulation
Regulated subjects
1
service (any type): sale

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.

all goods (physical or digital): sale

service (any type): sale

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