In recent years in Vietnam, e-commerce purchasing behaviors have shifted significantly from traditional venues such as markets and physical stores to online platforms. These platforms include suppliers’ proprietary websites such as those operated by super

On 10 December 2025, Vietnam National Assembly enacted its new Personal Income Tax (PIT) Law No 109/2025/QH15, introducing major reforms. The changes aim to simplify the tax structure, revise deductions, adjust progressive brackets, update rates for irreg