Challenges of cryptocurrency for public bodies: looking into a specific case

Abstract

Due to the introduction of cryptocurrency, many social relations which have not been adjusted by the law of Vietnam arise in practice and thus, this has become challenges for some public bodies of Vietnam. The paper discusses a cryptocurrency-related case on the basis of researching the decisions of the tax agency and the court  in relation to the relevant legal provisions. It points out  the related difficulties and offers solutions to solve these difficulties.