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Tax Alert – November 2022

On 14 November 2022, the General Department of Taxation (“GDT”) issued Official Letter No. 4205/TCT-DNNCN guiding owners of e-commerce trading platforms to provide information as prescribed under Decree 91/2022/ND-CP dated 30 October 2022. Failure to the reporting obligations may lead to administrative penalty ranging from VND2million to VND16million as regulated under Decree 125/2020/ND-CP.

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