The VAT will be applied to both those who sell goods and services on Internet platforms and those who operate such platforms, such as Google, Amazon and Alibaba.
Under the draft bill, foreign businesses in the two groups will have to register their tax compliance with the Revenue Department, the spokesman said.
The government will now forward the draft bill to the Council of State – the government’s legal advisory body – after which it will be submitted to the National Legislative Assembly for debate, Sansern added.