ARCHIVES
VOL. 12, ISSUE 1 (2026)
Tax law on digital assets - International experience and recommendations for improving Vietnamese law
Authors
Pham Khanh Huyen, Vu Hai Yen, Nguyen Phuong Anh
Abstract
In today’s world, the rapid development of
core technologies such as Blockchain, Artificial Intelligence (AI), Big Data,
the Internet of Things (IoT), and Cloud computing has led to the emergence of a
new form of assets known as digital assets. Most digital assets have become an
important part of the global digital economy. They generate significant
economic benefits and fundamentally change the way people trade, invest, and
accumulate properties. As a result, income and revenue from digital asset transactions
have been increasing steadily, creating an inevitable need for tax law to
ensure fairness, transparency in managing public revenue. Particularly, in
Vietnam, the National Assembly passed the Digital Technology Industry Law 2025,
which officially recognizes digital assets as a type of asset under the Civil
Code. This legal recognition makes it necessary to develop an appropriate tax
policy framework to regulate and support the growth of the digital asset
market. However, Vietnam currently lacks a comprehensive tax framework
specifically designed for digital assets, which creates significant
difficulties in managing and monitoring transactions related to these assets.
Therefore, this article examines international experiences in taxing digital
assets in Singapore. Based on this comparative analysis, the article aims to
propose recommendations for improving Vietnam’s tax law for digital assets in
the current context.
Download
Pages:413-416
How to cite this article:
Pham Khanh Huyen, Vu Hai Yen, Nguyen Phuong Anh "Tax law on digital assets - International experience and recommendations for improving Vietnamese law". International Journal of Law, Vol 12, Issue 1, 2026, Pages 413-416
Download Author Certificate
Please enter the email address corresponding to this article submission to download your certificate.