Strengthening tax administration across the e-commerce landscape
Tax in Vietnam
The detail for tax administration for e-commerce activities was set out in Decree No.126/2020/ND-CP taking effect from December 2020, on detailing a number of articles of the Law on Tax Administration. The decree specifies that commercial banks and payment intermediary service providers will now have to pay tax obligations on behalf of foreign individuals and organisations with income-generating e-commerce business in Vietnam.
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Phan Hoai Nam