Tags Circular 40 Not feasible for e-commerce floors to declare and pay taxes for sellers: Vecom Tuesday, Jun 22, 2021 The Viet Nam e-Commerce Association (Vecom) said that a number of regulations in Circular 40 were not yet feasible, which could impact activities of hundreds of thousands of individuals doing business on e-commerce floors. More border gates benefit from tax breaks Saturday, Apr 12, 2014 The Ministry of Finance has issued Circular 40/2014/TT-BTC, which guides the application of preferential import tax on goods from Cambodia.