Aiming to enhance the management and taxation of e-commerce transactions, the Ministry of Finance has circulated a draft decree for comment. The intention is for the draft decree to be ratified by the end of 2019. The draft decree includes in its scope organizations which operate e-commerce platforms and websites (“e-commerce operators”), transporters of the goods, customs brokers, as well as the exporters and importers.
In August, the Ministry of Finance (“MoF”) released Circular 48/2019/TT-BTC, providing guidance on
several types of provisions. Circular 48 will take effect from 10 October and will apply for fiscal year
2019 onwards. Circular 48 replaces Circular 228/2009/TT-BTC and its amendments.
Important Vietnamese legal terms can be looked up, with the corresponding term in the other language presented (Vietnamese <-> English). Very helpful resource for those professionals working in both languages
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