On 15 August 2022, Vietnam’s government released Decree No. 53/2022/ND-CP, which will be effective as from 1 October 2022. The decree provides guidance on the protection of national security and public order in cyberspace, as well as the responsibility of relevant organizations and individuals. The decree could have an impact on Circular No. 80/2021/TT-BTC, relating to the tax administration of e-commerce transactions and digital businesses.
Source Deloitte
