Vietnam Unifies Tax Policy Application in E-commerce

Vietnam's tax authorities have organized a professional training program aimed at resolving practical issues and unifying the application of tax policies in e-commerce. The program, held on September 25, 2026, by the E-commerce Tax Department at the General Department of Taxation, focused on correctly understanding the nature of transactions and standardizing tax application methods. This initiative is seen as part of Vietnam's efforts to adapt to the rapid development of its digital economy under its one-party system. The expansion of e-commerce presents challenges to traditional revenue models, forcing the government to balance revenue generation with maintaining a fair competitive environment. The urgency for unified tax application stems from the increasing difficulty in identifying taxable entities, particularly in cross-border and individual-to-individual transactions. The program also addressed the tax department's focus on resolving difficulties and issues in Value Added Tax (VAT) refund processes. Additionally, it included training to enhance presentation skills for work with the Global Forum. A policy was also stated regarding not uploading taxpayer data to public AI, indicating an effort to balance personal data protection with the digitalization of tax management. This push for "cleaning up" tax management and increasing information transparency is crucial for building a solid foundation to support Vietnam's sustainable economic growth. The government aims to strengthen its fiscal base by developing new revenue streams accompanying digitalization and ensuring the proper enforcement of existing tax regulations.