Vietnam’s Ministry of Finance has announced the official launch of the General Department of Taxation’s Electronic Portal for Foreign Suppliers (NCCNN) on 21 March 2022 for foreign suppliers to comply with the rules for taxation of e-commerce implemented by Circular No. 80/2021/TT-BTC of 29 September 2021. The NCCNN e-portal is accessed at etaxvn.gdt.gov.vn, in both English and Vietnamese, and allows for the handling of tax registration, declaration, and payment under the e-commerce rules. As previously reported, non-resident suppliers (providers) are responsible for tax registration, declaration, and payment if they do not have a fixed place of business (permanent establishment) in Vietnam and conduct e-commerce or digital-based business with organizations and individuals in Vietnam. Alternatively, non-resident suppliers may authorize tax organizations or agents operating in Vietnam to fulfil their obligation on their behalf.
Source Orbitax
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