On June 1, 2021, the Ministry of Finance issued Circular No. 40/2021/TT-BTC. The provisions in the circular have supported business individuals to correctly, fully and promptly declare their personal income tax obligations, opening a new direction for business individuals to authorize or make agreements with E-commerce trading floor in making declarations on behalf of business individuals in performing obligations to the state.
Documentary Editorial Board, DBRC,
Dong Du International Accounting & Legal Consulting Group Vietnam
Southeast Asia Business Consulting Network
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