Cross-border trade in products and collecting goods taxes are familiar practices. However, as science and technology, particularly information technology, advance quickly, e-commerce operations become more thrilling and sophisticated. Since then, the aim has been that the tax legal laws be completed to contribute to the regulation of cross- border e-commerce activities that are developed stably and safely for stakeholders while not causing tax revenue loss for the State. This paper examines the lessons from Korea and China on this topic and gives suggestions for Vietnam.