Vietnam's General Department of Taxation (GDT) is reportedly finalizing a draft circular that provides implementing rules for the taxation of e-commerce. General measures for the taxation of e-commerce were introduced as part of the Law on Tax Administration that was approved in June 2019 and entered into force on 1 July 2020. The measures include 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. Further, non-resident e-commerce suppliers are required to register, declare, and pay tax...