What are the details of answers for Week 11 - the 2025 Anti-Counterfeiting and Online Fraud Contest in Vietnam?

What are the details of answers for Week 11 - the 2025 Anti-Counterfeiting and Online Fraud Contest in Vietnam? Are individuals selling online on e-commerce trading platforms required to pay taxes?

What are the details of answers for Week 11 - the 2025 Anti-Counterfeiting and Online Fraud Contest in Vietnam?

Below are the detailed answers for Week 11 - the 2025 Anti-Counterfeiting and Online Fraud Contest for your reference:

Answers for Week 11 - the 2025 Anti-Counterfeiting and Online Fraud Contest

QUESTION 1

The crime of producing and trading counterfeit goods, including food, food additives, is regulated under which article of the Criminal Code 2015, amended and supplemented in 2017?

A. Article 192

B. Article 193

C. Article 194

D. Article 195

QUESTION 2

According to the Law on Consumer Protection 2023, organizations and individuals involved in multi-level marketing are prohibited from committing which of the following acts?

A. Requiring others to deposit, pay a certain amount of money or purchase a specific quantity of goods to participate in multi-level marketing.

B. Providing misleading or deceptive information to consumers or individuals participating in multi-level marketing.

C. Operating multi-level marketing without a registration certificate for multi-level sales activities.

D. All of the above acts.

QUESTION 3

In your opinion, what are the reasons consumers perceive as obstacles when shopping online nowadays?

A. Poor quality of goods compared to advertisements.

B. Lack of trust in the seller.

C. Difficulty in verifying the quality of goods.

D. All of the above reasons.

QUESTION 4

What are the benefits of the VTrue electronic authentication system for businesses?

A. Protect and enhance the product's reputation, thereby affirming the company's brand position and value.

B. The electronic seal system can integrate warranty activation functions and include member point accumulation, sales promotions... for each product of the company.

C. Help businesses reach consumers directly using the product; communicate new products and services to customers in the future; monitor and analyze retail statistics at different times nationwide.

D. All of the above benefits.

QUESTION 5

How can fraud through SMS/email be detected?

A. Fake emails often have unclear or incorrect domain names; occasionally, there is no specific contact information like phone numbers, addresses...

B. Messages/emails contain spelling and grammatical errors, request personal information or bank account details urgently, promise rewards, gifts, or promotions…

C. Emails contain suspicious links or files. Links in the email may lead to fake websites, and files may insert harmful malware. Recipients should hover over the links to see the actual URL before clicking.

D. All of the above signs.

Note: The answers for Week 11 - the 2025 Anti-Counterfeiting and Online Fraud Contest are for reference only!

Details of Answers for Week 11 of the 2025 Anti-Counterfeiting and Online Fraud Competition?

What are the details of answers for Week 11 - the 2025 Anti-Counterfeiting and Online Fraud Contest in Vietnam? (Image from Internet)

Do individuals selling online on e-commerce platforms need to pay taxes in Vietnam?

Based on the provisions in Clause 1, Article 2 of Circular 40/2021/TT-BTC regarding applicable subjects as follows:

Applicable Subjects

  1. Business households, individual business operators who are residents engaged in the production and trading of goods and services across all fields and industries as prescribed by law, including the following cases:

a) Independently practicing in fields and industries that are licensed or certified as prescribed by law;

b) Selling through lottery agents, insurance agents, multi-level sales agents individually contracted with lottery companies, insurers, and multi-level marketing enterprises;

c) Cooperating with organizations;

d) Engaging in agriculture, forestry, salt making, aquaculture, and fishing that do not meet the conditions for tax exemption as prescribed by law on VAT, PIT;

e) Engaging in e-commerce, including cases where individuals earn income from digital content products and services as prescribed by law on e-commerce.

...

Additionally, based on Article 4 of Circular 40/2021/TT-BTC stipulating the principles of tax calculation as follows:

Principles of Tax Calculation

  1. Principles of tax calculation for business households and individual business operators are implemented according to current laws on VAT, PIT, and related legal documents.
  1. Business households, individual business operators with annual revenue from production and business activities below 100 million VND are not subject to VAT and PIT as prescribed by laws on VAT and PIT. Business households and individual business operators must file accurate, honest, and complete tax declarations and submit tax dossiers on time; they are responsible before the law for the accuracy, honesty, and completeness of the tax dossiers as prescribed.
  1. For business households and individual business operators acting as a group of individuals or a family, the revenue threshold of 100 million VND/year for determining whether individuals are exempt from VAT and PIT is calculated for one (01) representative of the group or family in the tax year.

Hence, individuals conducting business on e-commerce platforms must pay value-added tax and personal income tax when their annual revenue exceeds 100 million VND in a calendar year.

Where do individuals selling online declare their taxes iuvn?

According to Article 45 of the Law on Tax Administration 2019 stipulating the following:

Place for Submitting Tax Declaration Dossiers

1. Taxpayers submit tax declaration dossiers at the tax authority directly managing them.

  1. In cases of submitting tax declaration dossiers under the one-stop-shop mechanism, the place for submitting tax declaration dossiers follows the mechanism's regulations.
  1. The place for submitting tax declaration dossiers for exported, imported goods is as prescribed by the Law on Customs.
  1. The Government of Vietnam stipulates the place for submitting tax declaration dossiers for the following cases:

a) Taxpayers with multiple production and business activities;

b) Taxpayers conducting production and business in multiple localities; taxpayers incurring tax obligations with taxes declared and paid for each occurrence;

c) Taxpayers incurring tax obligations for amounts collected from land; granting the right to exploit water resources, mineral resources;

d) Taxpayers settling PIT obligations;

e) Taxpayers filing taxes through electronic transactions and other necessary cases.

Based on Clause 3, Article 11 of Decree 126/2020/ND-CP regulating the place for submitting tax declaration dossiers as follows:

Place for Submitting Tax Declaration Dossiers

Taxpayers comply with the regulations on the place for submitting tax declaration dossiers according to Clauses 1, 2, and 3, Article 45 of the Law on Tax Administration and the following regulations:

.....

  1. The place for submitting tax declaration dossiers for business households and individual business operators conducting production and business in multiple localities, as prescribed at points a and b of Clause 4, Article 45 of the Law on Tax Administration, is the tax authority where the production and business activity occurs.

......

Thus, according to the regulations, individuals selling online can submit their tax declaration dossiers at the Tax Department directly managing the location where the individual conducts business activities.

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