Vietnam: 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, the revisions establish that domestic and foreign e-commerce platforms shall be in charge of handling the tax obligations for individuals and businesses that sell goods and services through their platforms.