Vietnam: Implemented Circular No. 80/2021/TT-BTC including taxes for foreign e-commerce platforms
Description
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…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
national
Government Branch
executive
Government Body
tax authority