E-commerce has bloomed in Vietnam. Covid, the internet, and the smartphone have all been accelerators. Service providers and suppliers have expanded outbound sales and they now can access customers around the world. Consumers easily purchase goods and services from offshore providers (eg, Amazon, Alibaba, eBay, Netflix, Apple, Agoda, Booking, Facebook, TikTok, Traveloka, Expedia, etc.). In parallel with promotion of the digital economy, Vietnam wants to increase revenues which arise from digital commerce and cross-border e-transactions. This Article discusses applicable taxes, withholding obligations, requirements on tax filling, and procedures for offshore service providers/suppliers to register and to pay Vietnamese taxes imposed on cross-border e-transactions under the existing tax regime (Circular 1031) and under the new Law on Tax Administration (“LTA“)2. It also points out the difficulties of doing so.
Source Mondaq
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