On June 30, 2026, the Government promulgated Decree 252/2026/ND-CP, which took effect on July 1, 2026, providing details and measures for organizing and guiding the implementation of the Law on Tax Administration. Promulgated on basis of reviewing and overcoming practical issues that arise during practical implementation of tax administration laws, Decree 252 also aims to elaborate new provisions of the Law on Tax Administration 2025 to meet regulatory demands in the context of the digital economy, the digital transformation of public administration, and the emergence of new business models. This article shall analyze some notable developments introduced by Decree 252.
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Draft guidelines on tax deduction and payment obligations of organizations managing e-commerce trading floors and digital platforms
The Ministry of Finance is developing and collecting comments on the Draft Decree regulating tax management for business activities on e-commerce platforms and digital platforms of business households and individuals (as of February 28, 2025) (Draft Decree). The Draft Decree specifies the responsibility of organizations managing e-commerce trading floors, digital platforms with payment functions, and […]
Read moreNew regulations on e-commerce
On September 25, 2021, the Government of Viet Nam promulgated the Decree 85/2021/ND-CP amending and supplementing certain contents of Decree 52/2013/ND-CP on e-commerce (Decree 85). This article will introduce the noteworthy changes for enterprises to ensure compliance in provision of e-commerce services and business investment activities on e-commerce platforms.
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