Source EY
foreign e-commerce traders and digital platform-based service providers without a permanent establishment (PE) in Vietnam are now required to register with the Vietnamese tax authority to enable declaration and payment of tax.
The Government is drafting detailed guidance for implementation of the Law, including setting up an online system for tax registration and declaration.
Deemed tax rates (both Corporate Income Tax (CIT) and Value-Added Tax (VAT) will be applied. The Government is considering what deemed tax rates would be appropriate.
