Circular 40/2021/TT-BTC is guiding VAT, PIT and tax management for business households and individuals. Accordingly, from August 1, 2021, types subject to VAT 5% and PIT 2% include accommodation services, postal services, brokerage services, legal consulting services, tax and customs administrative services…
In case an individual has both leased property and has other business activities, according to regulations, the revenue level of 100 million VND/year or less to determine the object not to pay personal income tax is the total business revenue including other business activities.
According to http://www.gdt.gov.vn/
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