Currently, it is quite common for individuals to make homemade dishes such as fish sauce, shredded chicken, fried rice, etc. and sell them on Facebook. The question that most people who have and are intending to do business in this form are concerned is whether they have to pay taxes or not?
Recently, on August 20, 2018, the Ministry of Industry and Trade of Vietnam issued Circular No. 21/2018/TT-BCT amending a number of articles of Circular No. 47/2014/TT-BCT regulating the management of e-commerce websites and Circular No. 59/2015/TT-BCT on management of e-commerce activities via applications on mobile equipment.
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