Article 2 of Circular 40/2021/TT-BTC stipulates that subjects who must pay value-added tax and personal income tax include:
(1) Business households and individuals who are resident individuals with production and business activities of goods and services in all fields and industries of production and business according to the provisions of law, including some cases as follows:
- Practice independently in fields and professions licensed or certified for practice according to the provisions of law;
- Agent activities selling at the right price for lottery agents, insurance agents, multi-level marketing agents of individuals directly signing contracts with lottery businesses, insurance businesses, multi-level marketing businesses;
- Business cooperation with organizations;
- Production and business of agriculture, forestry, salt making, aquaculture, and fishing that do not meet the conditions for tax exemption according to the provisions of the law on VAT and PIT;
- E-commerce activities, including cases where individuals have income from digital information content products and services in accordance with the law on e-commerce.
(2) Business households and individuals doing business with production and business activities at border markets, border gate markets, markets in border gate economic zones on Vietnamese territory;
(3) Individuals renting property;
(4) Individual transferring Vietnam's national internet domain name ".vn";
(5) Organizing business cooperation with individuals;
(6) Organizations and individuals declare taxes on behalf of, pay taxes on behalf of individuals;
(7) Lottery enterprises, insurance enterprises, multi-level marketing enterprises pay income to individuals who directly sign agents contracts to sell at the right price for lottery, insurance, and multi-level marketing.
