Vietnam’s Ministry of Finance (MoF) issued Circular 80/2021/TT – BTC (“Circular 80”) which set out guidelines to the implementation of the Law on Tax administration in 2019 (Law 38/2019/QH14) and Decree No. 126/2020/ND-CP. Starting 1st January 2022, tax registration, tax declaration, and payment of overseas suppliers shall be done electronically on the General Department of Taxation Portal.
Source: globalvatcompliance.com
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