As of early 2020, Vietnam has hundreds of thousands of paying subscribers to use Netflix's online movie-watching service. Users have to pay from 180,000 VND to 260,000 VND per month to use the service. However, Netflix has never fulfilled tax obligations in Vietnam.
According to Mr. Vu Manh Cuong, the Law on Cyber Security was in effect, so foreign enterprises doing business with income in Vietnam from operating on the Internet must store data in Vietnam. At the same time, they are obliged to transfer these data to the tax authorities for tax administration
Netflix subscription plan
In the coming time, the General Department of Taxation will continue to strengthen the legal corridor, coordinate with commercial banks, ministries and branches to clean up the database for tax administration. At the same time, the tax industry also accelerated inspection and inspection for individuals and organizations that were propagated and supported in means of declaration but still did not voluntarily pay taxes.