The Draft Circular provides guidance on the tax compliance
procedure, tax refund, the tax audit process and other tax
administration related subjects. The draft is in particular
relevant for e-commerce activities and digital-based
businesses.
The General Department of Taxation (GDT) has
released a draft circular to guide the implementation of the 2019
Law on Tax Administration and Decree No. 126/2020/ND-CP guiding
some provisions of the Law on Tax Administration (Draft
Circular). The Draft Circular seeks to provide detailed
guidance on the tax compliance procedure, tax refund, the tax audit
process and other tax administration related subjects. In
particular, the Draft Circular provides definitions of activities
and business entities falling within the scope of the regulations
on registration, declaration, and payment of tax in relation to
e-commerce activities and digital-based businesses.
