Changes in Vietnam's New Law on Tax Administration

Vietnam has published the Law on Tax Administration (Law No. 108/2025/QH15), which was approved by the National Assembly in December 2025 and replaces Law No. 38/2019/QH14 as amended by Law No. 56/2024/QH15. Notable changes include the following:

• The definition of taxpayers is expanded to include foreign individuals and organizations conducting business in Vietnam, including those operating via e-commerce and other digital platforms, which is in line with recent changes to the personal and …