On 3 December 2020, the Ministry of Finance issued Circular 105/2020/TT-BTC (“Circular 105”) providing guidance on the tax registration in accordance with the Law on Tax Administration 2019. Notably, Circular 105 elaborates further on tax registration for cross border e-commerce businesses earning income from Vietnam. Conception of 13-digit sub-tax code for withholding tax purposes has also been re-introduced therein.

Explore further to learn how KPMG can help:

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Tax & Legal Alerts

Keep up to date with our Tax & Legal Alerts for the latest changes to tax and legal laws relating to your business, the market and professional activities.

Other editions:

— Tax Audit Support Program 2020 (PDF)

— 2020 Year-end Tax Finalisation Compliance (PDF)

— Global Mobility Services (English, Vietnamese)

— Legal Immigration & Employment (English, Vietnamese)

— International Tax Advisory (PDF)

— Transfer Pricing in Vietnam (PDF)

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