The Government of Vietnam has just promulgated Decree 92/2021/ND-CP detailing implementation Resolution 406/NQ-UBTVQH15 on a number of solutions to support businesses and people affected by the COVID-19 epidemic. In particular, detailed instructions on CIT reduction (CIT) are as follows:
The Ministry of Finance of Vietnam has promulgated Circular 80/2021/TT-BTC guiding the implementation of some articles of Law on Tax Administration and Decree 126/2020/ND-CP. In particular, there are specific instructions on tax administration for e-commerce business, business on digital platforms and other services of overseas suppliers without permanent establishments in Vietnam.
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