Tax Management in Livestream Sales on TikTok in Vietnam: Current Challenges and Regulatory Solutions

In recent years, e-commerce has experienced rapid growth, ushering in a new era of online business. Among emerging trends, livestream sales have gained significant popularity, particularly on the TikTok platform in Vietnam. This shift not only transforms traditional business models but also presents considerable challenges for tax administration. Against this backdrop, this paper examines the current legal framework governing tax administration in e-commerce and livestream sales on TikTok in Vietnam. It further proposes recommendations to enhance the country’s legal system and improve tax management efficiency for these digital business activities.