Circular 80/2021 guiding the implementation of the Law on tax admin 2019 and Decree 126/2020

02 November, 2021

On 29 September 2021, the Ministry of Finance released Circular 80/2021 providing guidance on a number of articles in the Law on Tax Admin 2019 and Decree 126/2020. The new Circular will be effective from 1 January 2022 and replaces a number of existing regulations, including Circular 156/2013.

Following our NewsBrief on 13 October highlighting the formalised taxing rules on cross-border e-commerce and digital business, this NewsBrief will focus on other notable points in relation to general tax admin matters included in this new Circular.

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Nguyen Thanh Trung

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Tel: +84 28 3823 0796

Nguyen Huong Giang

Partner, Tax Services, PwC Vietnam

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