Circular 80/2021 - Formalising taxing rules on cross border e-commerce and digital business

13 October, 2021

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.

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Get in touch

Nguyen Thanh Trung

Partner, Tax Services Leader, PwC Vietnam

Tel: +84 28 3823 0796

Nguyen Huong Giang

Partner, Tax Services, PwC Vietnam

Tel: +84 24 3946 2246