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The Circular provides detailed guidance on the Law on Tax Administration on various matters. However, this Newsbrief will only focus on the tax filing mechanism for foreign companies doing e-commerce, digital business and other business in Vietnam without a permanent establishment. There is a specific definition for e-commerce and digital business.
Having only less than three months to go, we recommend businesses who are affected by the new guidance to study and assess the potential impact thereof and prepare for the compliance process.