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Vietnam, implements new tax-related notifications from August 1

​​​​​​​EC Weekly Picks ベトナム国旗

On June 1, the Ministry of Finance of Vietnam announced that it will implement a new notification on value-added tax (VAT) and personal income tax for sole proprietors from August 1. According to the notification, the companies that operate the online shopping platform were obliged to file tax returns, pay store income tax and VAT, and report store information on behalf of the store owners. In addition, in the new notification, the tax that the store owner has to pay is deducted from the online sales, so it can avoid the loss of tax revenue. According to the Vietnamese tax authorities, the implementation of the new notification in August may be postponed because the subjects taxpayers need to prepare for tax-related procedures.


Source: Viet Jo "EC stores are Subject to Tax Filing and Tax Payment, Ministry of Finance Notification to Enforce on August 1" (June 21, 2021) (link available in Japanese only)


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