The Ministry of Finance in Vietnam released Circular 80/2021/TT-BTC on 8 October 2021 regarding the implementation of the country’s tax law, including a section on digital tax.1
The rules apply in cases where an overseas business that does not have a Permanent Establishment (PE) in Vietnam carries out the following activities to organizations, or individuals in Vietnam:
- 1. E-commerce
- 2. Digital platform-based businesses
- 3. Other related services
Source EY
Latest Posts in "Vietnam"
- Finance Ministry Proposes VAT Law Amendments to Unblock Trillions in Business Capital
- Vietnam Overhauls VAT and SCT Laws, Expands Exemptions, and Digitises Customs for 2025 Compliance
- Vietnam Updates VAT and Special Consumption Tax Laws to Boost Transparency and Business Compliance
- Boosting Revenue and Fairness: VAT Collection on Low-Value Goods via Express Delivery in Vietnam
- New VAT and Excise Tax Regulations: Key Changes and Impacts on Businesses in 2025
