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05 11月, 2021
此通告就《稅務行政管理法》內的各個事項提供了詳 細指導。而本簡報將特別針對於越南未設有常設機構 的外國企業在越南開展電子商務，數據服務的稅收申 報機制，並說明電子商務和數字服務的特定定義。
目前離實施期限還不到三個月，我們建議受新指南影 響的企業應進行研究以及評估其潛在的影響，並為合 規流程做好最佳準備。
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Nguyen Thanh Trung
Partner, Tax and Legal Services Leader, PwC Vietnam
Tel: +84 28 3823 0796
Nguyen Huong Giang
Partner, Tax Services, PwC Vietnam
Tel: +84 24 3946 2246
