According to recent reports, Vietnam's National Assembly approved a new Law on Tax Administration on 13 June 2019, which will replace the current law with effect from 1 July 2020 and includes new rules for the taxation of e-commerce supplies.
The new law includes that payments for supplies of goods and services via e-commerce will be subject to withholding when made to non-resident suppliers by Vietnam individuals or other persons that are not registered for tax purposes or do not declare a…