Vietnam's General Department of Taxation (GDT) has announced the issuance of Circular No. 80/2021/TT-BTC of 29 September 2021, providing guidance and rules for the implementation of certain aspects of the Tax Administration Law and Decree No. 126/2020/ND-CP of 19 October 2020. One of the key aspects of the Circular concerns the rules for the taxation of e-commerce. As previously reported, 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...