Sending questions to the Ministry of Finance, citizens in Ho Chi Minh City said:
I am a business owner selling goods on the e-commerce platform, specifically the Shopee platform. My business operates in the field of essential oil business; buying essential oil in cans from suppliers, then pouring them into small bottles and pasting private labels to sell.
I would like to ask: When business households sell goods on the Shopee exchange, are they subject to value-added tax (VAT) and personal income tax (PIT) at what percentage tax rate according to current regulations?
Answering this content, the Ho Chi Minh City tax authority said:
Clause 2, Article 5 of Decree No. 117/2025/ND-CP dated June 9, 2025 of the Government stipulates tax management for business activities on e-commerce platforms and digital platforms of households and individuals as follows:
The value-added tax amount and personal income tax amount to be deducted are determined according to a percentage (%) on the revenue of each transaction of selling goods and providing services.
The percentage of value-added tax calculation is implemented according to the provisions of the Law on Value Added Tax as follows: Goods 1%, services 5%, transportation, services associated with goods 3%.
The percentage of personal income tax calculation is implemented according to the provisions of the Law on Personal Income Tax as follows:
For individual residents, goods 0.5%, services 2%, transportation, services associated with goods 1.5%.
For non-resident individuals, goods 1%, services 5%, transportation, services associated with goods 2%.
Based on the description of the reader's business line, based on the above regulations, Basic Tax 15 of Ho Chi Minh City responded as follows: Readers buy essential oils in cans from suppliers, then pour them into small bottles and affix private labels for sale, applying a VAT calculation rate of 3%, personal income tax rate of 1.5%.
