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
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