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From 1 July 2025, domestic and foreign e-commerce and digital platforms with payment functions must withhold VAT and personal income tax (PIT) on individual sellers’ transactions in Vietnam.
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Withholding rates vary by transaction type and residency status, with monthly electronic tax declarations required; canceled or returned transactions allow tax adjustments and refunds to sellers.
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Platforms must issue withholding certificates, manage tax data, and comply with tax authorities; sellers must provide accurate identification and tax information to ensure proper tax withholding and reporting.
Source: Baker McKenzie
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